Registering the operation of agriculture and forestry

If you start a self-employed agricultural or forestry activity, you must report this to your municipality or city administration within one month.

As an operator of an agricultural or forestry business, you are not obliged to register with the trade office.

In addition to the obligation to notify the opening of the business, there is an obligation to electronically submit a completed questionnaire to the tax office for tax registration.

Point of Single Contact

For this procedure, you can use the service of the Point of Single Contact. He accompanies you through the procedure, takes over the correspondence with all bodies responsible for your request and is at your side as a competent consultant.

Completed questionnaire for tax registration

Preconditions

  • Agriculture
  • Forestry
  • Viticulture
  • Horticulture
  • to a limited extent animal breeding and animal husbandry
  • Hunting (in connection with an agricultural / forestry business)
  • secondary agricultural and forestry holding

Related Links

  • § 13 paragraph 1 Income Tax Act (EStG)
  • § 138 paragraph 1 and 1b Tax Code (AO)
  • Inform the competent authority personally or in writing that you are taking up self-employment in agriculture or forestry.
  • It is advisable to ask the municipality or city administration beforehand whether forms are available for the advertisement.
  • The municipal or city administration informs your responsible tax office about the commencement of employment.
  • Submit the questionnaire for tax registration via www.elster.de electronically to the tax office.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
28.09.2021