Founding a business alongside your studies in Germany is possible, but it requires more than a good idea. Funding, taxes, social insurance and contract law interlock, and each area has its own deadlines. This overview takes you to the guides that explore each of these points.
Short answer: If you found a business or work as a freelancer while studying, check funding, tax obligations and social insurance separately. Funding programmes such as the EXIST start-up scholarship and advice from universities and chambers are central points of contact. The minijob threshold is 603 euros per month in 2026. Last updated: November 2026.
Key points at a glance
- Side jobs, small trades and founding are different steps. Each brings its own registration duties, tax consequences and deadlines.
- The statutory minimum wage has been 13.90 euros gross per hour since 1 January 2026 and rises to 14.60 euros gross per hour from 1 January 2027.
- The minijob threshold is 603 euros per month in 2026 and follows the development of the minimum wage.
- Funding programmes have fixed eligibility rules, which you should check with the funding body before you plan.
- The small business exemption (Kleinunternehmerregelung) depends on turnover thresholds under section 19 of the German VAT Act (UStG), based on last year’s turnover and the current year.
The key figures with validity and source:
| Figure | Amount | Valid from | Source |
|---|---|---|---|
| Statutory minimum wage | 13.90 euros gross per hour | 1 Jan 2026 | BMAS, MiLoV5 (in German) |
| Statutory minimum wage | 14.60 euros gross per hour | 1 Jan 2027 | BMAS, MiLoV5 (in German) |
| Minijob threshold | 603 euros per month | 2026 | Section 8 SGB IV (in German) |
Guides by topic
Founding and funding while studying
Funding programmes, advice centres and the question of which legal form suits a project during your studies.
- EXIST start-up scholarship for students: application, process and amount (in German)
- Business plan for founding while studying: structure and template (in German)
- Founding a UG or GmbH as a student: costs and legal form (in German)
- Online shop alongside your studies: costs, registration and duties (in German)
- Deregistering a trade after graduation: step by step (in German)
Side jobs and what they pay
Which activities alongside your studies pay how much, and where obligations begin.
- Delivery work as a student: What Lieferando and Wolt really pay (in German)
- Apprenticeship after dropping out: recognition and funding (in German)
- Tutoring platforms compared: which ones are worth it for students (in German)
- Tutoring hourly rates for students: realistic figures for 2027 (in German)
- Earning money with TikTok as a student: realistic or myth (in German)
- Side jobs with high hourly pay: which ones are really worth it (in German)
- Remote side jobs for students: how to spot legitimate offers (in German)
- Teaching assignment at a university: fees and deductions for students (in German)
- Selling photos as a student: platforms and rights (in German)
- Event jobs for students: hourly pay and trustworthy providers (in German)
- Surveys and apps for money: is it worth it for students? (in German)
Freelancing, fees and assignments
If you take on assignments, you need fee rates, invoices and templates that fit your offer.
- Freelance platforms for students: trustworthy or a scam? (in German)
- Negotiating a freelance fee: hourly rates for students (in German)
- Writing as a side job: hourly rates and order situation (in German)
- Translating as a side job: earnings, requirements and assignments (in German)
- Programming as a side job: hourly rates for students (in German)
- Social media management as a side job: income and entry (in German)
- Affiliate marketing while studying: estimating income realistically (in German)
- YouTube channel as a side job: income, trade licence and tax (in German)
- Payment reminder to clients: template for freelancers (in German)
- Writing an offer as a freelancer: structure and template (in German)
Account, insurance and payments
What applies once income arrives regularly: bank account, liability insurance and payment rules.
- Business account as a freelancer while studying: is it worth it? (in German)
- Liability insurance for students with a side business: do you need it? (in German)
- Purchase on invoice with 14 or 50 days: is it still free? (in German)
Status, contracts and bogus self-employment
How an activity is classified determines your obligations. These guides show the typical checkpoints.
- Bogus self-employment: how to recognise it in your assignments (in German)
- Bogus self-employment in delivery services: what students need to know (in German)
- Contract for work or employment contract: what students should check (in German)
- Side job and self-employment in parallel: what students should observe (in German)
- Platform directive and delivery riders: what may change (in German)
- Status assessment with the pension insurance: when to apply (in German)
- Freelance or commercial: which classification suits students (in German)
Tax and administration
Registration, turnover thresholds and declarations to the tax office.
- Small business exemption 2025: the new threshold explained (in German)
- Small business turnover threshold exceeded: what applies now (in German)
- Tax registration questionnaire: what you declare to the tax office (in German)
- VAT ID number: when freelancers need one and how to apply (in German)
- Income surplus accounting for side jobs: how to do it correctly (in German)
- Advance tax payments: when the tax office demands tax from self-employed people (in German)
- Trade tax allowance of 24,500 euros: when small trades are affected (in German)
Frequently asked questions
When do I have to report self-employed work to the tax office?
If you start working self-employed, you report it using the questionnaire on tax registration (Fragebogen zur steuerlichen Erfassung). Whether and from when income is taxable depends on the individual case. The guide on that questionnaire shows which details you provide.
Is a freelance activity different from a trade?
Yes. Freelancers and tradespeople are treated differently for tax purposes, and the classification determines registration and obligations. The guide on freelance versus commercial activity explains the differences using typical examples.
Where can I get advice on founding?
Good first contacts are the founding services of your university and the responsible chamber of commerce or crafts chamber in your region. Federal funding programmes are described in the federal funding database.
What applies to the minijob threshold?
The threshold was 603 euros per month in 2026. It is derived from the minimum wage under section 8 SGB IV. It does not apply to self-employed assignments, because no employment relationship exists there.
How high is the minimum wage from 2027?
From 1 January 2027 the statutory minimum wage is 14.60 euros gross per hour. The basis is the Fifth Minimum Wage Adjustment Ordinance of the Federal Ministry of Labour and Social Affairs.
What to do now
- Decide whether you are working a side job, working freelance or registering a trade. The classification determines registration, tax and social insurance.
- Check funding programmes and advice centres before you sign contracts or commit costs.
- For assignments, clarify whether self-employment applies, and record turnover and expenses from the start.
- Resolve open questions on tax and insurance with the tax office, your health insurer or a tax adviser.
Related guides
- Starting your career after graduation: how to get off to a good start (in German)
- How do I protect my earning capacity? The overview for new graduates (in German)
Sources: Fifth Minimum Wage Adjustment Ordinance, Federal Ministry of Labour and Social Affairs (status 2026 and 2027, in German), Section 8 SGB IV, gesetze-im-internet.de (status 1 Jan 2026, in German), Section 19 UStG, gesetze-im-internet.de (status November 2026, in German), Federal funding database, EXIST start-up scholarship (status November 2026, in German).
Last updated: November 2026. This guide is general information, not individual advice.
