 The Summer school is an annual workshop for entrepreneurs and young entrepreneurs willing to set up their own business to provide them with the necessary know-how and answers to important questions on the topic of legal form tax liability. The choice of legal form is characterized by a delicate network of business and legal factors. The decision for or against a certain legal form may be necessary for reasons of operational decision-making and financing, but can be ruled out due to the lack of legal independence of the company from liability aspects. The legal determining factors can be roughly divided into those of taxation and those without tax influence. Since the analysis of qualitative influences can usually lead to results which exclude certain forms of enterprise from the outset, it is necessary to place these before the quantitative considerations.