Register a company, business, trade or self-employment for tax purposes

Prerequisites

you take one
• commercial activity,
• self-employed (freelance) work
as a doctor, dentist, veterinarian, lawyer, notary, patent attorney, surveyor, engineer, architect,
Commercial chemist, auditor, tax consultant, consulting economist and business economist, chartered accountant,
Tax representative, non-medical practitioner, dentist, physiotherapist, journalist, photo reporter, interpreter,
translator, pilot
• or agricultural and forestry activity
or found one
• corporation,
• Partnership/association or a
• Association
or
• participate in a partnership/community

Documents required

The completed "questionnaire for tax registration" must be submitted electronically (e.g. via ELSTER).

In addition, the following documents should be submitted:

• Job description or a working concept
• Business plan (if available)
• Power of attorney for the tax advisor (if available and not already transmitted electronically)
• Mandate for participation in the SEPA direct debit procedure (if desired)
• rental contract

Please note

For the purpose of initial tax registration when founding a new company, a questionnaire for tax registration must be filled out and sent electronically to the responsible tax office. The easiest way to do this is through the service portal of the ELSTER tax administration (see links). Alternatively, the electronic transmission can be carried out using suitable software programs for preparing tax returns that offer such a function.

The type of questionnaire to be filled out depends on the chosen legal form of the company:

• for natural persons (e.g. sole proprietorships, freelancers): Questionnaire for tax registration (starting a commercial, self-employed (freelance) or agricultural and forestry activity / participation in a partnership/joint partnership)
• for partnerships (e.g. OHG, GbR): Questionnaire for tax registration (establishment of a partnership/community)
• for corporations (e.g. AG, GmbH, UG): Questionnaire for tax registration (foundation of a corporation or cooperative)
• For associations: Questionnaire for tax registration (establishment of an association or another corporation under private law within the meaning of Section 1 (1) No. 4 and 5 of the Corporation Tax Act (KStG) or commencement of an economic/entrepreneurial activity)

Deadlines

The questionnaire for tax registration must be sent to the responsible tax office within one month after the opening of the business.


Note: In some cases there are other deadlines, for example for start-ups abroad.

Procedure

You must register your business or self-employment for tax purposes electronically or online.

• Register with your ELSTER user account on the German tax authorities' website “ELSTER – Your Online Tax Office”.
Note: If you do not yet have an ELSTER user account, you must first create one. Registration involves several steps and can take up to two weeks. You also need the ELSTER user account to submit your tax return electronically.
• Then select the “All forms” option under the “Forms & services” tab. Then click on the tax registration questionnaire relevant to your trade or self-employment.
• Complete the online form and submit it.
• The tax office will check your details and you may have to submit documents later.
• You will then be given your tax number in writing.
Note: There is currently no online procedure available for clubs.

Processing time

The allocation of a tax number and the VAT registration at the tax office can only take place when the completed questionnaire and the necessary documents have been sent. The duration depends on the individual case.

Fees

No

Legal remedies

objection

Legal basis

§§ 88 , 90, 93, 97 and 138 tax code -AO- i. In conjunction with Section 37 of the Income Tax Act -EStG - and Section 19 of the Trade Tax Act -GewStG- . The tax office needs this information in order to be able to check whether there is a tax liability under the tax laws (EStG, GewStG or Value Added Tax Act -UStG-).