Starting a Caretaker Service in Germany 2026: Registration, Insurance and Taxes

A caretaker service (Hausmeisterservice) is one of the most accessible paths to self-employment in Germany: low startup costs, predictable contracts, steady demand from property managers, owners' associations and commercial clients. But a caretaker service is almost always a trade (Gewerbe) — not a liberal profession. Miss that, and you're already late 30 days after you start. Here are the key steps for 2026.

Gewerbe — not a liberal profession

Despite what some guides imply, a caretaker service in Germany is almost always a Gewerbe. You deliver craft-adjacent services — stairwell cleaning, outdoor maintenance, winter service, small repairs — falling under § 15 EStG. Consequence: trade registration, mandatory IHK membership and trade tax above €24,500 of profit. See our Freelancer vs. Trader guide for the test.

Handwerksrolle note: certain activities — painting, masonry, electrical work — are licensed trades under Anlage A of the Crafts Code. Pure cleaning, caretaking and garden maintenance are non-licensed trades (Anlage B). Beyond a basic lightbulb swap, electrical work needs an additional craft register entry.

Gewerbeanmeldung step by step

Book a slot at your local trade office or use the federal portal where available — cost €20–65. Bring your ID and, if relevant, your residence/work permit. Describe the activity narrowly: “Caretaker service and building cleaning, excluding licensed craft trades.” The registration is forwarded automatically to the Finanzamt, IHK, Berufsgenossenschaft and statistical office. Within four weeks the Tax Registration Questionnaire arrives — file via ELSTER, and you'll receive your tax number. Full walkthrough with forms: Gewerbeanmeldung step-by-step.

Mandatory insurance

Berufsgenossenschaft (BG BAU) is mandatory for all building cleaners and caretakers; minimum contribution starts around €150/year for solo operators and scales up with the wage base if you hire staff. Business liability insurance is not legally required but practically essential: a single water-damage claim can run into five figures. Premiums for caretaker services typically sit at €200–500/year for €5M coverage. Health insurance is mandatory (statutory or private), €220–950/month depending on income and plan. If you hire staff, payroll, social contributions and possibly SOKA-BAU come into play.

Taxes for your caretaker service

Three taxes apply: income tax 14–45 % progressive on annual profit (basic allowance 2026: €12,348). Trade tax (Gewerbesteuer) kicks in above €24,500 profit thanks to the allowance for sole traders and partnerships; the municipal multiplier varies (200–580 %) and is largely credited against income tax (§ 35 EStG). VAT 19 % on all services, monthly or quarterly UStVA. Caretaker and cleaning services at private homes count as household-related services your clients can partially deduct (§ 35a EStG) — a sales argument.

Kleinunternehmer or standard VAT?

If your prior-year turnover is below €25,000 and the current year stays under €100,000, you can opt for Kleinunternehmer status: no VAT on invoices, no UStVA. Tempting, but often a trap in this trade: property managers, landlords and commercial clients want to recover input VAT anyway, and you pay 19 % on your machines, vehicle and tools without getting it back. If you plan to grow, standard VAT usually wins.

Hourly rates and packages

Typical 2026 hourly rate for a self-employed caretaker: €28–45 net. Flat package for stairwell cleaning in a multi-family building: €80–250/month. Winter-service standby: €30–80/month plus call-outs. Run your numbers in our hourly rate calculator to check whether your prices cover living costs, taxes and enough days off.

Day-to-day bookkeeping

Caretaker services churn out small invoices, fuel receipts, supply receipts and recurring contracts — ideal for AI bookkeeping. Tools like Norman read receipts via photo, match bank movements automatically and generate UStVA, EÜR and e-invoices (mandatory for B2B since 2025). You save two to three hours a week — time better spent on the job.

Bottom line

A caretaker service can be up and running in two days in 2026 — Gewerbeanmeldung, Fragebogen, BG BAU, liability cover. Tax-wise, what matters is the Gewerbe classification, the choice between Kleinunternehmer and standard VAT, and a clean bookkeeping setup from day one. With Norman, registration, invoices and UStVA live in one app — so you can focus on the service, not the paperwork.