of the entrepreneurs (Entrepreneur) is in the colloquial meaning of the term of the owners (owner compares) of an enterprise and/or an enterprise, which he leads independently and solely responsible.

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in the German legislation generally gives it no uniform definition of the entrepreneur term.

entrepreneur term in the BGB

the GermanCivil law book (BGB) defines in § 14 exp. 1 the entrepreneur as follows:

Entrepreneur is a natural or legal entity or a legally responsible unincorporated firm, those at the time of conclusion of a legal transaction in practice of its commercial or independent vocational Activity acts.

Of importance the legal characteristic is as an entrepreneur in the sense of this definition in particular for the regulations of the consumer protection, in particular the consumer good purchase and the consumer loan agreement.

entrepreneur term in the tax law

in the value added tax right

The German value added tax law defines entrepreneurs as follows (§ 2 exp. 1 sentence 1 and 3 UStG):

Entrepreneur is, who exercises a commercial or vocational activity independently. Each lasting activity is commercial or vocationally for the achievement of incomes, even ifthe intention of obtaining profit is missing.
  • “is, who” does not only close quitable persons contrary to the BGB also (natural and. legal entities as well as unincorporated firms), but also not-legally responsible as for example an inheriting community their legal capacity is not yet confirmed.
  • “implies lastingly”the repetition intention (jmd. that its stamp collection individually over 2 years distributed sold, is not an entrepreneur, because he, if all are sold, stops. It buys to go with however aimed stamps to complete over its collection and thus their value with the salesincrease, concerns it an entrepreneur).

in the Einkommensteuerrecht

the Einkommensteuerrecht uses the term entrepreneur not expressly.

However the criteria in the income tax act (§ 15 exp. 2):

An independent lasting manipulation, those with the intention of obtaining profit,and as participation in general economic traffic presents themselves, is industrial concern is undertaken.

historical entrepreneur terms

modern trend of entrepreneur terms

  • Heinz Klandt, 1994, “active owner of an independent and restaurant unit” Wolfgang Lück/
  • Annette Böhmer, 1994, created by it , Entrepreneurship as “summary of all planning considerations and measures in form of a creativeProcess for the establishment of an enterprise " with “the founder as activator
  • Sven Ripsas, 1997, Entrepreneurship are “recognizing, work and using Mark chances by establishment”

see also

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