Gewerbe

A trade is any non-socially unacceptable, self-employed, long-term and profit-making activity, carried out in one's own name and for one's own account.

The trade does not include, but is not limited to:

• socially unworthy activities, e.g. clairvoyance,
• primary production, e.g. agriculture and forestry,
• liberal professions, e.g. doctors, lawyers, tax consultants,
• the management of own assets (unless it is a company registered in the commercial register).

A trade is any non-socially unacceptable, self-employed, long-term and profit-making activity, carried out in one's own name and for one's own account.

The trade does not include, but is not limited to:

• socially unworthy activities, e.g. clairvoyance,
• primary production, e.g. agriculture and forestry,
• liberal professions, e.g. doctors, lawyers, tax consultants,
• the management of own assets (unless it is a company registered in the commercial register).