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Old 16.12.2015, 15:06
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Re: small company registration, self business

My wife, on a B Permit, non EU citizen, was able to register first as

1. self employed / independent (Selbstandig)

and later, once it got going

2. as a proper company with an "AG" at the end

There was no permission sought at any time, her accountant simply set it up.

However, definitely keep all contracts, invoices, receipts, and bank statements.
Tax processing seems to mean every bit of paper is reviewed but the tax authorities, whereas other countries they seems to go to that level of detail if/when you are occasionally audited by the tax authorities.
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