Gewerbebetrieb

The search results provide excellent detail on "Gewerbebetrieb" from various German legal and tax perspectives, and its distinction from "Freiberufler". I have the necessary information for all sections and can proceed with writing the article.

Here's the plan for citations:

Definition: Use snippets from JuraForum⁶⁷, ⁶⁸, Förderland,⁶⁶ and Wikipedia for the core characteristics and legal basis.
History: Refer to Gewerbeordnung (GewO) ⁶¹, ⁶², ⁶³, ⁶⁴, ⁶⁵and Handelsgesetzbuch (HGB) ⁵⁶, ⁵⁷, ⁵⁸, ⁵⁹, ⁶⁰as foundational laws.
Practical Applications: Cite Bundesfinanzministerium (BFM) for trade tax [External Link 3] and firma.de/AllAboutBerlin for tax implications.⁵³, ⁵⁴, ⁵⁵
Limitations/Criticisms: Refer to the distinction complexities in IHK ⁵²and Selbststaendig.de ⁵⁰, ⁵¹regarding Freiberufler vs. Gewerbebetrieb.

I will ensure to cite only factual information directly from the snippets and avoid using the domain names in the prose.

LINK_POOL (Hidden Table - will not be in final output)

Anchor Text	Internal Link URL
sole proprietorship
partnership
corporation
commercial register
income tax
value-added tax
trade tax
business expenses
profit and loss
accounting standards
taxable income
legal entity
entrepreneurship
limited liability
capital gains

External Links:

German Commercial Code (HGB) §1: https://www.gesetze-im-internet.de/hgb/__1.html
German Income Tax Act (EStG) §15: https://www.gesetze-im-internet.de/estg/__15.html
German Federal Ministry of Finance on Trade Tax: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Steuerarten/Gewerbesteuer/gewerbesteuer.html
Statistisches Bundesamt - Startups: https://www.destatis.de/DE/Themen/Branchen-Unternehmen/Unternehmen/Startups/startups.html

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