When you open a business or start self-employment, you must take care of your tax obligations right from the start-up phase.
In order for the responsible authority to classify you correctly for tax purposes, certain information about your business or self-employment is required. This information must be provided in the “Tax Registration Questionnaire”.
You must submit this questionnaire to the responsible authority electronically, e.g. via the “ELSTER” platform, within one month without individual request.
The competent authority uses this questionnaire to determine, among other things,
• what kind of taxes you have to pay,
• when you have to pay them,
• how much you are likely to have to pay.
The information you provide in the tax registration questionnaire forms the basis for any correspondence with the tax office regarding your business or your self-employment.
Even if you carry out your activity part-time, you must fill out 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.
Preconditions
You take a
• commercial activity,
• self-employed (freelance) activity
among others as doctor, dentist, veterinarian, lawyer, notary, patent attorney, surveyor, engineer, architect,
Commercial chemist, auditor, tax consultant, consulting economist and business economist, certified accountant,
Tax representative, alternative practitioner, dentist, physiotherapist, journalist, photo reporter, interpreter,
translator, pilot
• or agricultural and forestry activities on
or you start a
• Corporation,
• Partnership/community or a
• Association
or
• You participate in a partnership/partnership
Hints
For the initial tax registration of a company, you must fill out the tax registration questionnaire and submit it electronically to the responsible authority. The easiest way to do this is on the ELSTER tax administration service portal (see links). Alternatively, the electronic submission can be made using suitable software programs for preparing tax returns that offer this type of function.
The type of questionnaire to be filled out depends on the legal form of the company chosen:
- for natural persons (e.g. sole proprietorships, freelancers): Questionnaire for tax registration (start of a commercial, self-employed (freelance) or agricultural and forestry activity / participation in a partnership/partnership)
- for partnerships (e.g. OHG, GbR): Questionnaire for tax registration (foundation of 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 (foundation of an association or other corporation under private law within the meaning of Section 1 Paragraph 1 Numbers 4 and 5 of the Corporation Tax Act (KStG) or commencement of an economic/entrepreneurial activity). The questionnaire is available online. However, it cannot be sent via ELSTER - only as "Other message").
- Fee
- Advance payment
- no
Basis for legal action
Legal Remedies
objection
Procedure
You must register your business or self-employed activity for tax purposes electronically or online.
• Log in to the German tax administration’s website “ELSTER – Your Online Tax Office” with your ELSTER user account.
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 option “All forms” under the “Forms & Services” tab. Then click on the tax registration questionnaire relevant to your business or self-employment.
• Complete the online form completely and submit it.
• The responsible authority will check your information and, if necessary, you will have to submit additional documents.
• You will receive your tax number in writing.
Note for clubs: The questionnaire is available online. However, it cannot be sent via ELSTER - only as "Other message").
Deadlines
The tax registration questionnaire must be submitted to the responsible authority within one month of the opening of the business.
Note: In certain cases there are other deadlines, for example when setting up a company abroad.
Processing time
The allocation of a tax number and VAT registration by the responsible authority can only take place once the completed questionnaire has been submitted and the necessary documents have been sent. The duration depends on the individual case.