The basis for the creation of the start-up panel is the firm data available at ZEW provided by Creditreform – the Mannheim Enterprise Panel (Mannheimer Unternehmenspanel, MUP). The data set of Creditreform represents the economically active firms in Germany (as a rule firms with commercial register entry and/or demand for debt and/or adequately intensive customer relations). From these data, firm foundations can be selected according to respective variables of the foundation date. These data constitute the parent population for the gross sample of the start-up panel. Firms with which complete interviews can be conducted represent the net sample. The first survey wave was completed in 2008. Since then, the aim is to re-interview the firms of the net samples of the past waves in a yearly cycle. Moreover, additional interviews with newly founded firms are carried out each year. By doing so, an average stock of 6,000 young firms is interviewed each year. They consist half of high-tech start-ups and half of non-high-tech start-ups. The start-up panel shall exist for a total of six waves.