The entrepreneur (Entrepreneur) is in the colloquial meaning of the term of the owners (owner compares) of an enterprise and/or an enterprise, which he leads independently and solely responsible.

The designation businessman (Pl. of businessmen) is used predominantly in this connection for owners by sometimes also for traveler commercial agent.

Generally

In the German legislation there is generally no uniform definition of the entrepreneur term.

Entrepreneur term in the BGB

The German civil law book (BGB) defines the entrepreneur as follows in "§ 14 exp. 1:

Entrepreneur is a natural or legal entity or a legally responsible unincorporated firm, who acts at the time of conclusion of a legal transaction in practice of its commercial or independent vocational activity.

Of importance the legal characteristic is as an entrepreneur in the sense of this definition in particular for the regulations of the consumer protection, in particular the consumer good purchase and the consumer loan agreement.

Entrepreneur term in the tax law

in the value added tax right

The German value added tax law defines entrepreneurs as follows ("§ 2 exp. 1 sentence 1 and 3 UStG):

Entrepreneur is, who exercises a commercial or vocational activity independently. Each lasting activity is commercial or vocationally for the achievement of incomes, even if the intention is missing of obtaining profit.

• "is, who" closes contrary to the BGB not only quitable persons also (natural and legal entities as well as unincorporated firms), but also not-legally responsible as for example an inheriting community their legal capacity is not yet confirmed.
• "lastingly" the repetition intention implies (jmd. that its stamp collection individually over 2 years distributed sold, is not an entrepreneur, because he, if all are sold, stops. If he buys however aimed stamps, in order to complete its collection and to thus increase their value with the sales, it concerns an entrepreneur).

in the Einkommensteuerrecht

The Einkommensteuerrecht uses the term entrepreneur not expressly.

However the criteria in the income tax act ("§ 15 exp. 2):

An independent lasting manipulation, those with the intention is undertaken of obtaining profit and as participation in general economic traffic presents themselves, is industrial concern.

Historical entrepreneur terms

• Richard Cantillon, 18. Jh., "person, who realizes arbitrage business by trade"
• Jean Baptiste Say, 1803, "person, who organizes factors of production under acceptance of risks brings together"
• Joseph Schumpeter, 1934, "person, who implements new factor combinations at the sales market - see also: Creative destruction, Invention, innovation"
• Israel Kirzner, 1978, "person, the incompleteness of the market sales market and makes if necessary usable" - see also: the Findige entrepreneur

Modern entrepreneur terms

• Heinz Klandt, 1994, "active owner of an independent and by it created restaurant unit"
• Wolfgang Bhmer, 1994, Entrepreneurship as "summary of all planning considerations and measures in form of a creative process for the establishment of an enterprise" with the "founder as activator"
• Sven Ripsas, 1997, Entrepreneurship is "recognizing, work and using Mark chances by establishment"
• Thomas Loer, 2006 "to the Unternehmerhabitus. A culture-sociological regulation regarding Schumpeter" http://www.uvka.de/univerlag/volltexte/2006/125/

See also

• Employer
• Free coworker
• Buyer (HGB)
• Well-known entrepreneur would list
• Portal: Economics
• Illusory independentness
• Serial Entrepreneur
• Consumer

Related links

• Law form: When are private eBay users considered as

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