What is an actual merchant?
The distinction between an actual businessman and an optional businessman is particularly important for company founders. While a skilled trader can decide for himself whether to be entered in the commercial register, an actual trader is obliged to do so. But what exactly is an actual salesman?
The distinction between the types of merchant: What is an actual merchant?
The three most important types of merchant are actual merchant, optional merchant and form merchant.
- Commercial traders are generally referred to as merchants. This means that the businessman is self-employed, and that on a permanent basis. A short example: If you are the operator of an online shop, you are considered a merchant, which someone who auctions something once in an online auction house is not.
- A merchant carries on a legal activity, wants to make a profit with his activity and appears on the market.
- A mold merchant is an entrepreneur who has chosen a legal form with which he automatically acquires the status of a merchant. These include limited liability companies, public limited companies, and cooperatives. You can acquire merchant status with your GmbH, AG or cooperative by entering it in the commercial register.
- You are an actual businessman if you have a business that has been set up in a commercial manner. So you meet the above-mentioned characteristics of a businessman, but you are neither a farmer nor a forester, nor are you either freelancer. If you are not sure whether you are a freelancer or a trader, contact your local tax office. They will send you a questionnaire to be filled out in order to make such an assessment. You should keep the classification letter from the tax office. If you are a freelancer, you can use this letter to provide proof of your freelance status, which is required, for example, by the artists' social insurance fund.
- A commercial clerk can be entered in the commercial register, but does not have to be - in contrast to an actual clerk. Agricultural and forestry businesses, but also small businesses, count as skilled traders. Before you choose to become a merchant as a farmer, forester or small business owner, you should inform yourself carefully about the obligations associated with this.
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Rights, duties and opportunities of merchants
With the acquisition of the merchant status, merchants receive many rights and opportunities, but a number of obligations.
- With the acquisition of the merchant status you get to run a company, to appoint an authorized officer and to found a general partnership or limited partnership. So you can set up a partnership consisting of your name and the addition of the legal form (Karl Meier e. K., Meier and Sons KG etc.). You can set up a property company, such as Schuhgeschäft GmbH, a company with a fantasy name or a company with a mixed name.
- Your options as a businessman include, for example, setting a financial year that deviates from the calendar year. You can also take on the office of commercial judge.
- Registration in the commercial register is one of your duties as a businessman. The district court of your district court district is responsible for this. You must also have a legal form, for example e. K., KG, e. Kfr., OHG or GmbH and assume an absolute guarantee.
- In addition, you are obliged to state the mandatory information in your business letters and your accounting to lead properly. Your letters must therefore include your company name, the legal form, the registered office of your company, the competent registry court and the number entered in the commercial register.
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