Trading by UK SOFA registered persons
What is a business or trading activity?
A business or trading activity denotes; independence (self-employed), regular activity (not merely a one-off job), with the intention of making a profit, although it does not matter whether the business is profitable and, or general participation in economic life.
Whether it’s a fitness group, the selling of homemade goods, or providing services such as beauty treatment or hairdressing, it needs to be registered appropriately through the host nation authorities. The host nation regulations apply to all UK SOFA registered persons that intend to conduct business or trading activities in Germany. The GEO provide a policy framework to assist those persons with UK SOFA status to ensure that the overseas military supporting organisations are informed and that the individual is signposted to the relevant German authorities.
General considerations prior to registering a business or trading activity.
Individuals with UK SOFA status that make a personal decision to register to trade in Germany will be subject to host nation regulations and jurisdiction for their business and trading activity. They are advised to consider indemnity and medical insurance for any workplace accidents and consult the services of a local tax advisor (Steuerberater) on the financial implications and obligations of conducting business or trading activity in Germany.
UK SOFA registered persons are advised that they MUST:
- apply for a notice of intent to trade through the GEO Customs and Borders office (FSO(G) 1007 refers); and,
- register their business with the German trading office (Gewerberamt) before conducting any trading activity.
UK SOFA registered persons are advised that they are NOT permitted to:
- obtain any goods or services for their business tax-free
- use BFPO postal services; or,
- use a VLO registered vehicle in connection with their business activity.
More information is available in Force Standing Order 1007, available through your supporting NSE.