Register a company, business, trade or self-employment for tax purposes
Unfortunately this specification of service has not yet been completely translated.

Wenn Sie ein Unternehmen gründen, sich an einem Unternehmen beteiligen oder sich selbstständig machen, müssen Sie das Finanzamt informieren.
If you open a business or start self-employment, you also have to take care of your tax obligations in the start-up phase.
In order for the tax office to be able to classify you correctly for the tax, it needs certain information about your company or your self-employment. This information must be provided in the "Tax Registration Questionnaire".
You must send this questionnaire electronically to the responsible tax office within one month without being asked to do so, for example via the "ELSTER" platform.
The tax office uses this questionnaire to determine, among other things,
• what kind of taxes you have to pay,
• when you have to pay,
• how much you expect to have to pay.
The information you provide in the tax registration questionnaire forms the basis for all correspondence with the tax office about your company or your self-employment.
Even if you want to work part-time, you must fill out the questionnaire for tax registration.
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

Preconditions

you take one
• commercial,
• self-employed (freelance) or
• agricultural and forestry activity,
or you start one
• corporation,
• Corporation
• Partnership/association or a
• Association,
or
• You participate in a partnership/community

Hints

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)
§§ 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-).

Related Links

  • General tax forms
  • ELSTER home page
  • Nationwide questionnaires on tax registration
  • Information brochure for start-ups
  • ELSTER - information page for new founders
You must register your company or your 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.

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