We discover that the very low-mass brown dwarf OTS 44 ( M9.5 , \sim 12 M _ { Jup } ) has significant accretion and a substantial disk , which demonstrates that the processes that accompany canonical star formation occur down to a central mass of a few Jupiter masses . We discover in VLT/SINFONI spectra that OTS 44 has strong , broad , and variable Pa \beta emission that is evidence for active accretion at the planetary border . We also detect strong H \alpha emission of OTS 44 in a literature spectrum and determine an H \alpha EW ( -141 Å ) that is indicative of active accretion . Both the Pa \beta and H \alpha emission lines have broad profiles with wings extending to velocities of about \pm 200 km s ^ { -1 } . We determine the mass accretion rate of OTS 44 based on H \alpha to 7.6 \times 10 ^ { -12 } M _ { \odot } \mathrm { yr } ^ { -1 } , which shows that OTS 44 has a relatively high mass-accretion rate considering its small central mass . This mass rate is nevertheless consistent with the general decreasing trend found for stars of several solar masses down to brown dwarfs . Furthermore , we determine the properties of the disk surrounding OTS 44 through radiative transfer modeling of flux measurement from the optical to the far-IR ( Herschel ) by applying a Bayesian analysis . We find that OTS 44 has a highly flared disk ( \beta > 1.2 ) with a mass of 9.1 ^ { +1.7 } _ { -5.5 } \times 10 ^ { -5 } M _ { \odot } ( \sim 0.1 M _ { \mathrm { Jup } } or 30 M _ { Earth } ) . We show that the ratio of disk-to-central-mass of about 10 ^ { -2 } found for objects between 0.03 M _ { \odot } and 14 M _ { \odot } is also valid for OTS 44 at a mass of \sim 0.01 M _ { \odot } . Our observations are in line with an isolated star-like mode of the formation of brown dwarfs down to 0.01 M _ { \odot } .