The author writes "The best approach is to start as an “Einzelunternehmer” (sole proprietor). You can register this at your local town hall for a nominal fee, and you’ll typically receive confirmation within a few days."
When I did it the cost was 35 Euro, I think it depends on city. One can argue why this step can't be done online but until 2023 it wasn't possible to register a car online in Germany either.
Then a letter to the local tax office (in Germany they're by city or region, not central. Then as the author says ignore VAT until you're over the threshold.
The difference is that a GmbH projects your personal assets. The risk for a software engineere is small, much smaller than for a lot of other business but still it protects you.
It also makes you a better business partner (in theory) as you have crossed a certain amount of effort to create a GmbH
The author writes "The best approach is to start as an “Einzelunternehmer” (sole proprietor). You can register this at your local town hall for a nominal fee, and you’ll typically receive confirmation within a few days."
When I did it the cost was 35 Euro, I think it depends on city. One can argue why this step can't be done online but until 2023 it wasn't possible to register a car online in Germany either.
Then a letter to the local tax office (in Germany they're by city or region, not central. Then as the author says ignore VAT until you're over the threshold.