Yes — entry can be tested through a distributor, trade fair participation or e-commerce channels; at a certain turnover, a GmbH turns into the advantageous option. We plan the transition strategy in our Expanding into Germany focus area.
One caveat shapes the design: even a light presence — a dependent agent or a fixed place of business — can create a taxable permanent establishment in Germany and trigger registration there, without any company being formed. We plan the test phase to keep that threshold under control, so the “try first” route does not create silent tax exposure.
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