New business relief

Definition

New business relief under the Neugründungs-Förderungsgesetz (NeuFöG) supports people setting up a new business. It waives certain fees and charges and reduces SVS contributions in the first years.

Effect on SVS contributions

In the first two calendar years the health insurance base stays fixed at the minimum contribution base and is not reassessed, even if profit later turns out higher. For 2026 that means roughly € 449,76 per year instead of an income-dependent amount. Self-employed provision likewise follows the minimum base, roughly € 101,16.

Pension and accident insurance are unaffected. Pension contributions are still reassessed against actual profit. That is the most common misunderstanding: the relief does not cap every contribution.

Other exemptions

NeuFöG also waives stamp duties and federal administrative charges for documents and official acts around the founding, court fees for company register entries, and real estate transfer tax on contributed property up to an allowance. If you employ staff in the first year, certain employer levies fall away for twelve months.

Requirements and application

Only a genuine new business qualifies: a business structure that did not exist before must be created, and the person controlling it must not have run a comparable business in the past five years. Taking over an existing business or merely restructuring one does not count.

The declaration is made on form NeuFö 1, usually at the economic chamber, and must be in place before the official act concerned. The reference period covers the month of founding plus the following 35 calendar months.

In the calculator

In the SVS and tax calculator you set the founding year under "Edit". Health and self-employed provision contributions are then fixed for years 1 and 2, while pension and accident insurance continue normally.