So far the business start-up statistics as compiled by IfM Bonn did not contain data with regard to "non-commercial" start-ups, especially in the liberal professions. In order to calculate the total number of start-ups in all economic sectors, IfM Bonn has analysed for the first time tax registration data of enterprise starters which are regularly collected by the tax administration in 15 Federal States. The extrapolation for Germany shows that in the years 2008 and 2009 some 150.000 new businesses were started in the liberal professions. Referring to all new-entrants (without managing directors of incorporated companies) and including part-time self-employment, the share of liberal professions in the total number of start-ups amounts to approx. 21 and 22 % respectively. These findings confirm the economic importance of the liberal professions for the overall level of start-up activities in Germany.
Kranzusch, P.; Suprinovič, O.; Haunschild, L. (2012): Freiberufliche Gründungen in Deutschland - Ergebnisse einer erstmaligen Auswertung von Daten der Finanzverwaltung, in: Institut für Mittelstandsforschung Bonn (Hrsg.): IfM-Materialien Nr. 213, Bonn.