Germany has around 12,000 fitness and yoga studios — more than any other country in Europe. The paperwork to open one is heavier than in Denmark or the UK, but the process is predictable. A walkthrough of what actually needs to happen between signing your lease and teaching your first paying class.
Pick a legal form
Three forms cover most yoga studios.
Einzelunternehmen is sole proprietorship. No minimum capital, fastest to register, but you are personally liable for everything. Fine for a solo teacher renting a room. Less appealing once you have employees and equipment.
Unternehmergesellschaft (UG) is a mini-GmbH. Minimum share capital is €1, though in practice you want €1,000-€2,000 to cover formation costs. Liability is limited to the company. You must retain 25% of annual profit until you reach €25,000 in capital, at which point you can convert to a full GmbH.
GmbH needs €25,000 minimum capital, of which €12,500 must be paid in at formation. Liability is limited. This is what most studios with more than one location use.
Register everywhere
Four registrations, in roughly this order:
- Gewerbeanmeldung at the local Gewerbeamt (trade office). €20-€60 depending on the city. This is the one studios forget. Without it, the Finanzamt does not know you exist.
- Finanzamt sends a tax questionnaire within four weeks of the Gewerbeanmeldung. You return it, they issue a Steuernummer (tax number) and, if relevant, a USt-IdNr. (VAT ID).
- Handelsregister entry, only required for UG and GmbH. Done through a notary, costs €300-€800.
- IHK (chamber of commerce) membership is automatic and unavoidable. Annual fee starts around €150 for small businesses.
VAT (Mehrwertsteuer)
This is where studios most often get the rate wrong.
| Situation | VAT rate |
|---|---|
| Standard fitness or yoga classes | 19% |
| Yoga taught as a recognised therapy or health course (§20 SGB V) | 7% or exempt |
| Kleinunternehmerregelung — revenue under €22,000 last year, expected under €50,000 this year | 0% (no VAT charged, no input VAT reclaim) |
| Workshops and retreats sold as full packages | 19% |
The Kleinunternehmer status is tempting for new studios. It is simpler and the prices look better to consumers. The trade-off is that you cannot reclaim the 19% VAT on rent, equipment and renovations. For a studio investing €30,000-€80,000 in fit-out, that reclaim alone is often worth more than the simplicity.
If your fit-out is significant, file for regular VAT from day one. You get the input VAT back on every invoice. Switching later is allowed but the reclaim window is narrow.
Insurance
Two policies are non-negotiable.
Berufshaftpflicht — professional liability for teaching. Around €300-€500 per year for a solo teacher, €600-€1,200 for a studio with employed instructors. Covers injuries during class.
Betriebshaftpflicht — business liability. Around €300-€600 per year. Covers slips, falls and damage to the building unrelated to teaching.
Inhaltsversicherung covers equipment, mirrors and sound systems. Worth it once your fit-out exceeds €10,000.
GEMA — the music question
If you play music in class, you owe GEMA. The relevant tariff for fitness and yoga is U-V, billed per square metre per month. A 100 m² studio with daily classes lands at €30-€80 per month. Tariff increases of 4-6% per year are routine. Royalty-free music libraries like Epidemic Sound or Soundstripe are not exempt — GEMA's position is that public performance is the trigger, regardless of licence. Studios that want to avoid GEMA either run silent classes or use libraries with explicit German PRO clearance.
Pricing reality in 2026
Drop-in class prices vary sharply by city.
- Berlin: €15-€25 drop-in, €90-€140 ten-class card, €110-€160 unlimited monthly.
- Munich: €18-€30 drop-in, €130-€180 ten-class card, €140-€200 unlimited monthly.
- Hamburg, Frankfurt, Cologne: €16-€26 drop-in, €100-€150 ten-class card.
- Cities under 200,000 residents: €12-€18 drop-in, €70-€110 ten-class card.
Studio yields per square metre per month sit around €40-€70 in Berlin and €60-€100 in Munich. Below €40 is a sign the schedule is too thin.
Booking infrastructure
German members expect SEPA direct debit, invoices that meet §14 UStG requirements (full address, tax number, line-item VAT), and a privacy notice in German. Class Booking ships German-localised invoices, handles SEPA mandates through Stripe, and calculates 19% or 7% per booking based on the class category. The Finanzamt-ready VAT report exports as DATEV CSV, which your Steuerberater will recognise immediately. Mehrwertsteuer is calculated and split automatically — you do not enter rates by hand.