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

Prerequisites

They take one

• commercial activity,
• self-employed (freelance) activity
  • for example as a doctor, dentist or veterinarian,
  • Lawyer, notary or patent attorney,
  • Surveyor, engineer or architect,
  • Commercial chemist,
  • Auditor, tax advisor, consulting economist, certified public accountant or tax agent,
  • Alternative practitioner, dentist, physiotherapist,
  • Journalist, photojournalist, interpreter, translator,
  • pilot or
• an agricultural or forestry activity on or
• They are founding a
  • Corporation,
  • partnership/joint venture or a
  • club or
• They are participating in a partnership/joint venture.

Documents required

• Job description or work concept
• Business plan (if available)
• Power of attorney for the tax advisor (if available and not already submitted electronically)
• Mandate for participation in the SEPA direct debit scheme (if desired)
• Rental agreement

Please note

To register a company for tax purposes for the first time, you must complete the tax registration questionnaire and submit it electronically to the responsible authority. The easiest way to do this is via the ELSTER online tax portal (see links). Alternatively, you can submit the questionnaire electronically using suitable tax return preparation software that offers this function.

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

• For natural persons (e.g., sole proprietorships, freelancers): Questionnaire for tax registration (commencement of a commercial, self-employed (freelance) or agricultural and forestry activity / participation in a partnership/joint venture)
• For partnerships (e.g., OHG, GbR): Questionnaire for tax registration (establishment of a partnership/joint venture)
• For corporations (e.g., AG, GmbH, UG): Questionnaire for tax registration (establishment of a corporation or cooperative)
• For associations: Questionnaire for tax registration (establishment of an association or other body under private law or commencement of an economic/entrepreneurial activity).

Deadlines

• The questionnaire for tax registration must be submitted to the responsible authority within one month of the business opening.


• In certain cases, there are different deadlines, for example for company formations abroad.

Procedure

• You register your business or self-employment with the responsible authority electronically.
• You log in to the website “ELSTER – Your Online Tax Office” of the German tax administration with your ELSTER user account.
• If you don't already have an ELSTER user account, you'll need to create one first. Registration involves several steps and can take up to two weeks. You'll also need the ELSTER user account to submit your tax return electronically.
• Then, under the "Forms & Services" tab, select the "All Forms" option.
• Then click on the tax registration questionnaire relevant to your business or self-employment.
• Please fill out the online form completely and submit it.
• The responsible authority will review your information and you may be required to submit additional documents.
• You will receive your tax identification number in writing.

The questionnaire for clubs is available online. However, it cannot be submitted via ELSTER. You can only submit it as "Other Message".

Processing time

The allocation of a tax identification number and the registration for VAT purposes by the responsible authority can only take place once the completed questionnaire has been submitted and the necessary documents have been sent. The processing time depends on the individual case.

Fees

no

Legal remedies

objection

Legal basis

Section 138 of the German Fiscal Code (AO)


www.gesetze-im-internet.de/ao_1977/__138.html