Registering self-employment with the tax office (tax registration questionnaire)

If you start a business or begin self-employment in Germany, you must inform the tax office using the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung). The questionnaire is used to classify your activity for tax purposes and to assign your tax number 124.

Who needs this

• This applies if you become self-employed, start a business, begin a freelance profession, take up agricultural or forestry activity, or found or join certain business entities such as a partnership, capital company, or association 34.
• The questionnaire is also required for people who work part-time alongside another job if they are carrying out a self-employed activity 4.
• In Berlin, the duty to provide information to the tax office also applies to people who join a partnership or found a company or association 3.

Step by step

1. Create or use your access to Mein ELSTER / ELSTER, because the questionnaire must be submitted electronically in the standard procedure 1234.
2. Open the relevant tax registration questionnaire for your legal form in ELSTER and fill it in completely 34.
3. Submit the questionnaire electronically to the responsible tax office within one month after starting your business or activity 124.
4. The tax office reviews your details and may ask for further documents 24.
5. After processing, the tax office sends your tax number in writing or by post 124.

Documents

• A description of your activity or business concept is required in Hamburg 4.
• A business plan can be submitted if available in Hamburg 4.
• A power of attorney for a tax adviser is requested in Hamburg if available and not already transmitted electronically 4.
• A SEPA direct debit mandate can be submitted if you want the tax office to collect payments by direct debit 4.
• A rental contract is listed in Hamburg among the documents that may be needed 4.
• In Berlin, you may need contracts, deeds, or similar documents, depending on the forms 3.
• For registration in Mein ELSTER, a user account is required; if you do not have a tax number or identification number yet, you can register using only an email address in Berlin 3.
• For company registration through ELSTER, the process uses confirmation email, activation code, activation ID, and a certificate file 1.

Cost and time

• The procedure is free of charge in Berlin and Hamburg 34.
• In Berlin, the average processing time is about 2 weeks after all required documents have been received 3.
• In Hamburg, the processing time depends on the individual case 4.
• In Hamburg, a tax number and VAT registration can only be assigned after the completed questionnaire and necessary documents have been submitted 4.

Deadlines

• The questionnaire must be submitted within one month after starting the business or activity 124.
• In some cases, different deadlines apply, for example for business start-ups abroad 4.
• If your business plans change after you start, you should inform the tax office 2.
• In the first two business years, advance VAT returns are usually due monthly by the 10th day after the end of each advance return period 2.
• Annual income tax, VAT, and, for traders, trade tax returns are generally due by 31 May of the following year; in exceptional cases the tax office can extend the deadline 2.

City by city

• Berlin: The questionnaire is submitted electronically via ELSTER. For associations, the electronic submission duty does not yet apply; in that case, the official questionnaire must be downloaded, printed, filled in, and sent to the responsible tax office. Berlin also explains which tax office is responsible according to region and legal form 3.
• Hamburg: The questionnaire can be submitted electronically via ELSTER or suitable tax software. Hamburg lists the required steps in ELSTER and states that the tax office sends the tax number in writing after review 4.