Where is your business going to be situated? In your business plan, you should explain as precisely as possible why you have decided in favour of a particular location.
Decisive factors very much depend on the type of industry you’re dealing with. If you are planning to set up a retail store, for example, you should make sure that your target customers will actually be close to your shop on a regular basis. For business concerned with producing something, other questions are more important: Is there enough space? Is there a good logistic connection to other places? Will your suppliers be near you?
If you are as yet unsure where you would like to set up your business, the service-bw website will provide additional useful information for choosing a location. Regional information is available at the Chambers of Industry and Commerce. Trade associations will be able to provide you with industry-specific information.
Checklist for your business plan (English, German)
BMWi GründerZeiten no. 7: Businessplan (business plan)
Checklist for your financing plan
Things to bear in mind when planning your business finances (German, English)