German Kleinunternehmer limit check
Check whether net turnover stays within Germany’s Kleinunternehmer limits (€25,000 prior year / €100,000 current year).
Received taxable turnover, net of Value Added Tax (VAT), for the prior calendar year.
Expected taxable turnover this year, net of Value Added Tax (VAT).
You still qualify, but you are close to the limit.
Approaching the limitRates and thresholds for the 2026 tax year. This tool is a helper, not tax advice.
Check the German Kleinunternehmer VAT threshold (€25,000 / €100,000)
Enter last year’s received turnover and this year’s forecast (both net). The result leads with a plain outcome: whether you appear to qualify as Kleinunternehmer under §19 of the German VAT Act (UStG). You stay exempt only if the prior year is ≤ €25,000 and this year is ≤ €100,000. Crossing €100,000 this year ends the exemption immediately from that point on.
Example: last year €18,000 net and this year forecast €40,000; you still look exempt; if this year hits €100,001, standard Value Added Tax (VAT) applies from then. This is a threshold helper, not tax advice. When you do charge VAT, use the German VAT calculator for 19% / 7% net to gross amounts.
German small-business VAT limit: FAQ
What changed for the German Kleinunternehmer limits in 2025/26?
The prior-year ceiling rose to €25,000 (was €22,000) and the current-year ceiling to €100,000 (was €50,000), measured as net turnover for this check. Those higher limits mean more freelancers and small shops can stay exempt longer; but the €100,000 in-year trigger still ends exemption immediately when crossed.
Why does the German VAT exemption check need two turnover figures?
§19 of the German VAT Act (UStG) looks at both years. A strong current year can still qualify if last year stayed under €25,000, until you pass €100,000 this year; at which point standard Value Added Tax (VAT) applies from that supply onward. Enter both numbers so the status sentence reflects the dual test, not just one year in isolation.
Should I enter net or gross turnover for the Kleinunternehmer check?
This check uses net turnover. If you currently charge Value Added Tax (VAT), speak to your advisor about which figure the Finanzamt expects for §19. Mixing gross receipts into a net field will understate your position and can give a false “still exempt” reading.
Does staying Kleinunternehmer exempt always save money?
Not always. You cannot reclaim input Value Added Tax (VAT), and some business-to-business (B2B) clients prefer net invoices with VAT shown. Use this as a threshold check, then decide with a Steuerberater whether exemption or standard taxation is better for your cost structure and customer mix.
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