When you open a business or start a self-employed activity, you need to take care of your tax obligations right from the start-up phase.
In order for the relevant tax office to correctly classify you, certain information about your business or self-employment is required. This information must be provided in the "Questionnaire for Tax Registration".
You must submit this questionnaire electronically to the responsible authority within one month without individual request, for example via the "ELSTER" platform.
The responsible authority uses this questionnaire to determine, among other things,
• what kind of taxes you have to pay,
• when you have to pay these,
• how much you are likely to have to pay.
Your information in the tax registration questionnaire forms the basis for all correspondence with the tax office concerning your business or self-employment.
Even if you perform your work on a part-time basis, you must complete the tax registration questionnaire.
More Information
Publisher
Hamburg
Last update or date of publication
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
- 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
Preconditions
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.
Hints
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).
fee
- Fee
- Advance payment
- no
Basis for legal action
Section 138 of the German Fiscal Code (AO)
www.gesetze-im-internet.de/ao_1977/__138.html
Legal Remedies
objection
Related Links
- ELSTER - information page for new foundersCurrently this link is only available in german
- ELSTER home pageCurrently this link is only available in german
- General tax formsCurrently this link is only available in german
- Information brochure for start-upsCurrently this link is only available in german
- Nationwide questionnaires on tax registrationCurrently this link is only available in german
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.
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.
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.