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Love Act Grow · small business atlas

Map of small businesses in Schleswig-Holstein

Maps of the small business market in Schleswig-Holstein: where businesses open and close, which industries are growing, what role foreigners play, where the risk is higher and how much tax you will pay in each city. Official statistics only, explained in plain words.

Legend
Size – scale

The bigger the tile, the more business registrations there.

Colour – the answer to a question

You pick a question above the map. Green – “yes, better”, red – “no, worse”, grey – about average.

Tap – the takeaway

Every tile opens a card with figures and a takeaway in plain words.

Types of analysis
MAP 01Gründungs-PulsStatistikamt Nord · 2025

Start-up pulse

Like a population, businesses are born and die. The monitor shows the heartbeat of the whole state, and the carpet below it shows where it beats stronger and where it is weakening.

State insights · the essentials in brief
Which question the map answers
Where in Schleswig-Holstein new businesses are springing up and where the market is cooling down. It shows in which city and in which industry competition is growing fastest.
Who it is useful for
For anyone choosing a city and a niche before registering a trade (Gewerbe, i.e. sole proprietorship), and for anyone selling services to new business owners.
How to read the map
Tile size – the number of business registrations (Anmeldungen) in 2025. “More registrations than last year?” compares 2025 with 2024. “More start-ups than closures?” compares new businesses (Neuerrichtungen) with closed ones (Aufgaben) within one year. Grey – the Schleswig-Holstein average, 121 start-ups per 100 closures; green – growing faster than average, red – slower. The industry is the type of activity of the registered Gewerbe: for example, “Manufacturing” covers bakeries, carpentry and jewellery workshops, tailors. Freelance professionals (Freiberufler: doctors, lawyers, translators, journalists, etc.) do not register a Gewerbe, so they are not included in these statistics.
Source
Statistischer Bericht D I 2 - j 25 SH 2025
Update frequency
The annual report comes out in spring; monthly figures for the state are published every month.
MAP 02Pleite-RadarStatistikamt Nord · Q2 2026

Insolvency seismograph

Every quarter is a tremor on the tape. The higher the amplitude, the more businesses filed for insolvency. In 2025, Schleswig-Holstein had 903 corporate insolvencies, 8.4% more than in 2024. In the first half of 2026 there were 571: a half-year had more only in 2012.

Which question the map answers
In which industries it is riskier to give clients and partners payment terms, and where to tread more carefully.
Who it is useful for
For freelancers and service businesses that work with invoices (Rechnung) paid after delivery.
How to read the map
Top: the number of corporate insolvency filings (Unternehmensinsolvenzen) by quarter. Bottom: the industries with the most insolvencies in the year. Quarterly values are the sum of the published monthly figures.
Source
Statistischer Bericht D III 1 - j 25 SH 2025
Update frequency
Once a quarter.
Most insolvencies, 2025 · number of filings

Statistikamt Nord does not publish insolvency rates per 10,000 businesses by industry, so this shows the number of filings: large industries have more of them simply because they have more businesses. Construction and trade are red on map 01 as well: more businesses close there than open. Two independent signals agree.

MAP 03Gründer nach StaatsangehörigkeitStatistikamt Nord · 2025

The contribution of foreigners

In 2025, one in six new sole proprietorships in Schleswig-Holstein was founded by people without German citizenship – 16.9%. If you are starting a business in Germany as a foreigner, you are in good company.

Out of every 100 new sole proprietorships in Schleswig-Holstein in 2025
83 – German citizens17 – citizens of other countries
Most frequent · sole-proprietorship registrations · start-ups per 100 closures

The Statistikamt Nord report lists only selected nationalities, so the list is incomplete: Ukraine and Syria, for example, are not in it.

Share of foreigners in sole-proprietorship registrations · by state

Dashed line – Germany overall, 25.2%. The states publish the share differently: some relative to all sole-proprietorship registrations, some only to new start-ups. Several states have not published the share for 2025.

Which question the map answers
What role foreigners play in the business life of Schleswig-Holstein and where they come from.
Who it is useful for
For anyone starting a business in Germany without a German passport: you can see where a community, customers and experience already exist.
How to read the map
Each figure stands for 1% of new sole proprietorships (Einzelunternehmen). Dark figures – registered by citizens of other countries. What counts is the citizenship stated in the registration (Staatsangehörigkeit), not origin: naturalised citizens and ethnic German resettlers with a German passport count as German citizens.
Source
Statistischer Bericht D I 2 - j 25 SH 2025
Update frequency
Once a year, together with the annual report on registrations.
MAP 04Steuer-CheckDIHK · 2026

Tax receipt

Which taxes on profit you will pay – as a freelancer, a sole proprietor (Gewerbe) or a UG/GmbH – and how much of that is trade tax (Gewerbesteuer) in each city. Choose a legal form, enter your profit, and the receipt recalculates.

How the tax is calculated
  1. Allowance. 24,500 € is deducted from the annual profit. If the profit is lower, there is no tax.
  2. Base. Remainder × 3.5% = base amount (Messbetrag). It is the same throughout Germany.
  3. City multiplier. Base × multiplier (Hebesatz) = tax. 450% means “base × 4.5”.
Where it is paid. Each municipality sets its multiplier (Hebesatz) itself – even within one state it can differ many times over. The tax goes to the city where the business is actually run (Betriebsstätte, § 4 GewStG). You cannot always freely choose where to register just to get a lower multiplier: what matters is where the business is actually run and the rules that apply.
Who pays. Trade tax is paid by Gewerbe businesses and companies (UG, GmbH). Freelance professions (Freiberufler, § 18 EStG), agriculture and forestry, and managing your own assets do not pay it. Where the line between a Gewerbe and a freelance profession runs in your case is decided by the tax office.
Why the 400% threshold matters. A sole proprietor (Einzelunternehmen) can reduce their income tax by up to four times the base amount – this is set out in § 35 of the Income Tax Act (EStG). So with a multiplier of up to 400%, trade tax is usually offset almost entirely, and anything above that is a real cost to you.

The credit cannot exceed your income tax: with a small income it is smaller. A UG or GmbH gets neither the 24,500 € allowance nor the credit. This is a demo calculation, not tax advice: it does not take into account your tax class and family status, other income, expenses, church tax, additions to the base (Hinzurechnungen), prepayments and much more that depends on the specific business.

Which question the map answers
Which taxes on profit apply to a freelancer, a sole proprietor and a UG/GmbH, and how much trade tax this city will take.
Who it is useful for
For anyone deciding whether to start as a freelancer, a sole proprietor or a UG/GmbH, and for anyone choosing where to open a location or rent premises.
How to read the map
Bar length – the trade tax for the year. The light part is offset against income tax; the red part is your real extra cost.
Update frequency
Once a year, when cities approve their multipliers. The receipt currently covers 12 cities, with 2026 multipliers.
STEUER-CHECK · SH 2026
offset against income taxyou pay on top
MAP 05Nachfrage-WetterJobsuche BA

Demand weather

A “weather forecast” for business: where companies are looking for people and services right now. Every vacancy is an employer who is short of hands. For a freelancer or a service business, these are future clients.

Which question the map answers
Which services companies need this week and where demand is growing.
Who it is useful for
For anyone starting a service for businesses: cleaning, bookkeeping, IT support, transport, care.
How to read the map
The number – new vacancies in the last 7 days. The weather compares with last week: sun – more vacancies (by 10% or more), sun behind a cloud – about the same, rain – fewer, thunderstorm – far fewer (by 30% or more). A vacancy is a signal: companies are looking for people, and some of them are ready to hand the work to a contractor.
Source
Jobsuche, Bundesagentur für Arbeit (the Federal Employment Agency’s job database).
Update frequency
Once a week, on Mondays.
Demand this week · new vacancies

MAP 06Nischen-ÖkosystemOpenStreetMap

Niche ecosystem

Ecologists call this carrying capacity: how many members of one species a territory can feed. Here the species is a café, a barbershop or a bakery, and the territory is a city.

Which question the map answers
Whether a city has room for one more café, salon or studio, or whether the niche is already crowded.
Who it is useful for
For anyone opening a place with walk-in customers: food service, beauty, repairs, fitness, etc.
How to read the map
How many businesses there are per 10,000 inhabitants. The line in the middle of the scale is the average for large German cities (100,000+ inhabitants): to the left – fewer businesses than average (there may be room), to the right – denser competition.
Source
OpenStreetMap (an open map of the world, business locations; © OpenStreetMap contributors, ODbL) and population figures: Destatis, Gemeindeverzeichnis as of 31.12.2024.
Update frequency
Once a week.
Niche density · per 10,000 inhabitants
density = businesses in the city ÷ inhabitants × 10,000
saturation = density ÷ average for large German cities (line in the middle of the scale)

WHERE THE FIGURES COME FROM

Official data only

The atlas figures come from the statistical offices of Germany and its states, the chambers of commerce and the Federal Employment Agency. Before each update we check the totals: if the city figures do not add up to the state total, the map is not updated.

1. Sources
  • Business registrations · Statistikamt Nordmonthly
  • Insolvencies · Statistikamt Nordquarterly
  • Vacancies · Federal Employment Agencyweekly
  • Businesses · OpenStreetMapweekly
  • Tax multipliers · DIHKyearly
2. Download

The tables are downloaded on a schedule, right after the office has published them.

3. Check

The sum of the cities and districts must equal the state total, and so must the sum of the industries. Any discrepancy stops the update.

4. Map update

The maps are updated after the offices publish new data. The date of the last update is shown at the top of the page.

Know what you’ll be doing? Your documents in ~30 minutes

Love Act Grow asks about your activity and address in your language, works out whether you need to register a trade (Gewerbe) or only notify the tax office, and prepares the documents in German. You register where you actually run your business – the service takes your city into account.

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