You should file your business or self-employment tax return online if possible.

Carry out tax registration online:

• Log on to the website "ELSTER- Ihr Online-Finanzamt" of the German tax administration with your ELSTER user account.
  • Note: If you do not already have an ELSTER user account, you must first create one. Registration involves several steps and can take up to two weeks. You will also need the ELSTER user account to submit your tax return electronically.
• Then select the option "All forms" under the tab "Forms & Services". Then click on the tax registration questionnaire relevant to your trade or self-employed activity.
• Complete the online form in full and upload any required documentation. Submit the questionnaire.
• The tax office will check your details and you may need to submit additional documents.
• You will then be notified of your tax number in writing.

Note: There is currently no online procedure available for associations and corporations under foreign law.

Submit your tax registration in writing:

• Download the relevant tax registration questionnaire from the Federal Tax Administration website.
• Complete the questionnaire in full. Use the questionnaire to check whether the tax office requires any further documents from you.
• Send the questionnaire and any documents to your tax office. The tax office will check your information and you may have to submit additional documents.
• You will then receive a notice about your tax registration.

The questionnaire for tax registration must always be submitted electronically. To do this, log in to the German tax administration's "ELSTER- Ihr Online-Finanzamt" website 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 returns, advance VAT returns and income tax returns electronically. Help with registering with My ELSTER is available on the website of the State Tax Office.

Are you a minor or a person without a domestic residence and without an identification number? Then you can submit the questionnaire for tax registration via a separate registration form (so-called ELSTERLight account). You can register here using your e-mail address. With this account, you can only submit the tax registration questionnaire electronically to the tax office. Once you have received your tax number, you can convert this registration into a fully-fledged user account.

Then select the "All forms" option under the "Forms & services" tab. Then click onthe questionnaire for tax registration relevant to your business or self-employed activity.

Complete the online form in full, upload any necessary documents and submit the questionnaire.

The tax office will check your details and contact you if further documents are required.You will then be notified of your tax number in writing.

In the event of undue hardship, the tax office may waive electronic submission. If you are of the opinion that you cannot reasonably be expected to submit the questionnaire electronically due to undue hardship, please contact the relevant tax office.

• Tax registration: Usually within one month after you start the business.

Note: In some cases there are other deadlines, for example when setting up abroad.

The processing time varies depending on the tax office responsible.