Register a company or self-employed activity for tax

If you start a business, participate in a company or become self-employed, you must inform the tax office.

Companies and the self-employed must also take care of the tax in the start-up phase.

In order for the tax office to be able to classify you correctly in 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 complete and submit this questionnaire within one month without an individual request from your local tax office online via My ELSTER (www.elster.de) or via a commercial tax return software.

For sole proprietors, partnerships and corporations (also under foreign law) there is a legal obligation to electronically transmit the questionnaire for tax registration.

With the help of this questionnaire, the tax office determines, among other things,

  • what kind of taxes you have to pay,
  • when you have to pay,
  • how much you will probably have to pay.

Your information in the questionnaire for tax registration forms the basis for all correspondence relating to your company or your self-employment with the tax office.

Even if you want to work part-time, you must complete the questionnaire for tax registration.
 

  • in the case of representation: power of attorney and, if applicable, power of attorney
  • for tax payment by direct debit: Completed SEPA mandate
  • in individual cases, further documents mentioned in the respective questionnaire for tax registration
  • if necessary, after request by the tax office: Additional questionnaire for tax registration

Forms: yes

Online procedure possible: partial

Written form required: yes

Personal appearance required: no

Make tax registration online via "ELSTER"

Related Links

  • Download the tax registration questionnaire

Preconditions

You take a

  • Commercial
  • self-employed (freelance) or
  • agricultural and forestry activities,

or you can set up a

  • Corporation
  • Corporation
  • Partnership/community or a
  • Association

or

  • You participate in a partnership/community
  • You do not only operate your activity as a hobby (no intention to make a profit)
  • Instructions for the questionnaire for tax registration (sole proprietorships) on www.elster.de
  • Instructions for the questionnaire for tax registration when setting up a corporation/cooperative on www.elster.de
  • Instructions for the questionnaire for tax registration in the case of participation in a partnership/community

Related Links

  • ยง 138 Tax Code

If possible, you should register your company or self-employed person for tax purposes online. For the following questionnaires for tax registration, it is mandatory to submit them electronically:

  • Taking up a commercial, self-employed (freelance) or agricultural and forestry activity (sole proprietorship);
  • Establishment of a partnership/community
  • Establishment of a corporation or cooperative

Make tax registration online:

  • Log in to www.elster.de with your ELSTER user account.
    1. Note: If you do not yet have an ELSTER user account, you must first create it.
  • Then select the options "All forms" and "Questionnaire for tax registration" under the tab "Forms & Services". Then click on the tax registration questionnaire relevant to your business or self-employed activity.
  • Fill out the online form completely and, if necessary, upload the necessary documents. Submit the questionnaire.
  • The tax office will check your details and, if necessary, you will have to submit documents later.
  • You will then be provided with your tax number in writing.

Note: There is currently no online procedure available for clubs.

Make a tax declaration in writing:

  • Download the respective questionnaire for tax registration on the website of the Federal Finance Administration.
  • Complete the questionnaire completely. Use the questionnaire to check whether the tax office needs further documents from you.
  • Send the questionnaire and any documents to your tax office. The tax office will check your details and, if necessary, you will have to submit documents later.

You will then receive a notification of your tax registration.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
26.01.2022