Opening a Restaurant in Germany: The Basic Checklist Nobody Explains Clearly

Opening any restaurant is part cooking, part real estate, and part bureaucracy - but in Germany, the bureaucracy piece has a fairly predictable order, even though almost nobody explains it end to end in one place. This is a general overview, not a substitute for advice from a Steuerberater or your local Gewerbeamt, since exact requirements vary by Bundesland and municipality.

It typically starts with the Gewerbeanmeldung (trade registration) at your local Gewerbeamt - this is usually the first formal step and triggers a cascade of automatic notifications to the Finanzamt, the IHK (Chamber of Commerce), and sometimes the Berufsgenossenschaft. From there, the Finanzamt issues a tax number and asks a few questions about expected turnover, which sets your initial VAT and advance-tax-payment schedule.

Food service specifically brings in the Gesundheitsamt (health authority), which requires a hygiene briefing for anyone handling open food, and depending on the concept, an inspection before or shortly after opening. If the space wasn't previously a restaurant, a Baugenehmigung (building permit) or at least a change-of-use approval is often needed too - this is the step that most catches new owners off guard, since it can take the longest and is the easiest to underestimate.

On the till side: any electronic cash register needs a TSE (technical security element) from day one under KassenSichV, and GoBD governs how digital records are kept and exported - both are worth understanding before you pick a POS system, not after.

The honest advice most experienced operators give: start the Gesundheitsamt and Bauamt conversations as early as possible, since they tend to be the slowest-moving parts, and get a Steuerberater involved before you sign a lease, not after - the cost of an hour of their time upfront is small compared to what a wrong assumption about VAT or registration timing can cost later.