Tax registration of a company Sending

If you start a business, participate in a business 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 self-employment. This information must be provided in the "Tax Registration Questionnaire".

You must submit this questionnaire to the tax administration within one month without individual request from your local tax office via the online procedure, for example via the free online platform "Mein ELSTER" (www.elster.de).

After a corresponding check of the information, you will be issued a tax number, which is, among other things, a prerequisite for accounting.

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

• which types of taxes you have to pay,
• when you have to pay,
• how much you are expected to have to pay.

As a result, 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 tax registration questionnaire.

Your local tax office. You can determine this via the search of the Federal Central Tax Office.

Your local tax office. You can determine this via the search of the Federal Central Tax Office.

• in case of representation: power of attorney
• for tax payments by direct debit: Completed SEPA mandate
• in individual cases, further documents mentioned in the respective questionnaire for tax registration

Forms: yes

Online procedure possible: partially

Written form required: yes

Personal appearance required: no

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 pursue your activity only as a hobby (no intention to make a profit).
   

The tax registration of your company or self-employed activity has been online since 1.1.2021.

Make tax registration online:

• Log in to the website "ELSTER – Ihr Online-Finanzamt" of the German tax administration (www.elster.de) with your ELSTER user account. Note: If you do not yet have an ELSTER user account, you can register free of charge at www.elster.de
  • a) One possibility is to register only by means of an e-mail address. It should be noted that with this created certificate, only the transmission of the questionnaire for tax registration is permitted. However, this e-mail certificate can be converted into a full-fledged ELSTER certificate in order to receive the full scope of Mein ELSTER.
  • b) Registration for a full-fledged certificate involves several steps and can take up to two weeks. You also need the ELSTER user account for the electronic submission of your tax return and, if applicable, tax returns.
• Then select the option "All forms" under the tab "Forms & Services". Then click on the tax registration questionnaire relevant to your business or self-employment.
• Fill out the online form completely and upload the required documents if necessary. Submit the questionnaire.
• The tax office will check your information and, if necessary, request further documents.
• You will then be informed of your tax number in writing.

Note: There is currently no online procedure available for clubs. In these cases, the questionnaire must be submitted to your tax office for tax registration on paper:

• Download the respective questionnaire for tax registration on the website of the Federal Tax Administration.
• Complete the questionnaire completely. 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, if necessary, you will have to submit documents later.
• You will then receive a notification of your tax registration.

• Tax declaration: Usually within one month after you have started the activity.

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

The processing time varies depending on the responsible tax office.

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