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

Author

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

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.

Suggested Citation

  • Kranzusch, Peter & Suprinovic, Olga & Haunschild, Ljuba, 2012. "Freiberufliche Gründungen in Deutschland: Ergebnisse einer erstmaligen Auswertung von Daten der Finanzverwaltung," IfM-Materialien 213, Institut für Mittelstandsforschung (IfM) Bonn.
  • Handle: RePEc:zbw:ifmmat:213
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    Keywords

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

    JEL classification:

    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
    • J44 - Labor and Demographic Economics - - Particular Labor Markets - - - Professional Labor Markets and Occupations
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

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