Administrative services A-Z

Forms: yes

Online procedure possible: partially

Written form required: yes

Personal appearance required: no

• Register for tax online via "ELSTER"
• Download questionnaire for tax registration

Companies and the self-employed also have to worry about tax during the start-up phase.

In order for the tax office to classify you correctly for tax purposes, it needs certain information about your company or your self-employed activity. This information must be provided in the "Questionnaire for tax registration".

You must complete and submit this questionnaire within one month without being individually requested to do so by your local tax office, if possible using the online procedure via the online tax office "ELSTER".

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 are likely to have to pay.

The information you provide in the tax registration questionnaire forms the basis for all correspondence relating to your business or self-employed activity with the tax office.

You must also complete the tax registration questionnaire if you want to work part-time.

You take a

• commercial,
• self-employed (freelance) or
• agricultural and forestry activity,

or you establish a

• corporation,
• corporation
• partnership/community or an
• association,

or

• You participate in a partnership/community
• Your activity is not just a hobby (no intention to make a profit).
  

• for representation: power of attorney to receive
• for tax payment by direct debit: Completed SEPA mandate
• In individual cases, further documents specified in the respective questionnaire for tax registration

none

You should register your company or self-employed activity for tax purposes online if possible.

Register for tax purposes online:

• Log in to the German tax authorities' website "ELSTER- Ihr Online-Finanzamt" 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 "All forms" option under the "Forms & services" tab. Then click on the tax registration questionnaire relevant to your business or self-employed activity.
• Complete the online form in full and upload any required documents. 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.

Make 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 further documents from you.
• Send the questionnaire and any documents to your tax office. The tax office will check your details and you may need to submit additional documents.
• You will then receive a notification of your tax registration.

• Tax registration: Usually within one month of starting your business.

Note: In some cases, there are other deadlines, for example for start-ups abroad.

Your local tax office. You can find the tax office responsible for your municipality using the search function of the Federal Central Tax Office.

• Search for the responsible tax office on the website of the Federal Central Tax Office

Your local tax office. You can find the tax office responsible for your municipality using the search function of the Federal Central Tax Office.

• Search for the responsible tax office on the website of the Federal Central Tax Office

• § 138 Fiscal Code

• Instructions for the questionnaire for tax registration (sole proprietorship) on the "ELSTER" website of the German tax authorities
• Instructions for the questionnaire for tax registration when setting up a corporation/cooperative on the "ELSTER" website
• Instructions for the questionnaire for tax registration for participation in a partnership/community on the "ELSTER" website of the German tax authorities

Federal Ministry of Finance (BMF)