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Freiberufliche Gründungen in Deutschland: Ergebnisse einer erstmaligen Auswertung von Daten der Finanzverwaltung

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  • Kranzusch, Peter
  • Suprinovic, Olga
  • Haunschild, Ljuba
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    Abstract

    Die Gründungsstatistik des IfM Bonn enthielt bisher keine Angaben zu nichtgewerblichen Gründungen, darunter insbesondere freiberufliche. Zur Ermittlung einer alle Wirtschaftsbereiche umfassenden Gründungszahl wurden erstmals in 15 Bundesländern Angaben zu steuerlichen Anmeldungen bei den Finanzverwaltungen ausgewertet. Hochgerechnet für Deutschland wurden in den Jahren 2008 und 2009 jeweils rund 150.000 freiberufliche Gründungen registriert. Bezogen auf alle Zugänge in die selbstständige Erwerbstätigkeit (ohne Geschäftsführer von Kapitalgesellschaften) einschließlich Nebenerwerb betrug der Anteil der Freien Berufe 21 bzw. 22 %. Dieser Befund bestätigt die Bedeutung der Freien Berufe für das Gründungsgeschehen in Deutschland. -- So far the business start-up statistics as compiled by IfM Bonn did not contain data with regard to 'non-commercial' start-ups, especially in the liberal professions. In order to calculate the total number of start-ups in all economic sectors, IfM Bonn has analysed for the first time tax registration data of enterprise starters which are regularly collected by the tax administration in 15 Federal States. The extrapolation for Germany shows that in the years 2008 and 2009 some 150.000 new businesses were started in the liberal professions. Referring to all new-entrants (without managing directors of incorporated companies) and including part-time self-employment, the share of liberal professions in the total number of start-ups amounts to approx. 21 and 22 % respectively. These findings confirm the economic importance of the liberal professions for the overall level of start-up activities in Germany.

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    Bibliographic Info

    Paper provided by IfM - Institut für Mittelstandsforschung Bonn in its series IfM-Materialien with number 213.

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    Date of creation: 2012
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    Handle: RePEc:zbw:ifmmat:213

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    Web page: http://ifm-bonn.de/
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    Related research

    Keywords: Existenzgründung; Freie Berufe; Gründungsstatistik; Deutschland; Steuerliche Anmeldung; business start-up; liberal professions; start-up statistics; Germany; tax registration;

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