We examine the entrepreneurial self-employment of minors based on the taxpayer panel of the statistical offices and a self-conducted survey. In 2017 around 4.200 minors were selfemployed (i.e., they gained income from profits, including asset transfer). About 290 to 610 minors start their own business in Germany every year. These are usually low-scale, sideline businesses, often in internet-based service industries. To gain an indepth view of the start-up process and minors' founder personalities, we interviewed selected founders and experts. As for minor entrepreneurs, setting up a business is primarily about trying new things, building business skills, and personal development. Parental role models and values transported in the family foster entrepreneurial intention, while mentors and role models support implementation. Institutional influences (authorities, school) tend to have an unfortunate effect on the entrepre-neurial intentions of minors. In particular, the legal process of authorization to conduct business holds potential for improvement.