Started working for yourself but still missing a German business tax number? The tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) is how you register the activity with the tax office and provide the information needed for its tax treatment. It is not an annual tax return or simply a list of existing numbers. This guide covers sole proprietors in Germany, including Liberal-profession activity (freiberufliche Tätigkeit).
1. Protect the one-month deadline
Normally, submit the questionnaire within one month of starting your activity, without waiting for a letter. Registering a trade does not replace it. ELSTER explains that preparatory activities, such as renting business premises, can already count as the start. Check your actual start date and allow time to register. Sections 138(1b) and (4) AO provide the legal basis.
2. Choose the right ELSTER access and form
In Mein ELSTER, select the questionnaire for sole proprietors; a UG or GmbH uses a different form. If you have no business tax number, choose the option to apply for a new one. Do not confuse it with your personal tax ID or VAT identification number (USt-IdNr.). ELSTER also offers email registration specifically for submitting this questionnaire. That limited account must later be upgraded to use other tax forms. Electronic submission is the standard; paper submission on hardship grounds requires the tax office's approval following an application.
3. Gather the details first
Prepare your personal details, tax ID, addresses, bank details, start date and a precise description of the activity. For example, write “translation of technical manuals” rather than just “services”. Include employee details and information about existing businesses where relevant. Ask a tax adviser about any uncertain classification as a trade or liberal profession.
4. Estimate turnover and profit separately
Prepare a reasoned forecast for the starting year and the following year. Turnover is revenue from your services; profit remains after business expenses. Simplified example excluding VAT: €12,000 revenue minus €4,000 deductible running expenses leaves €8,000 profit. Do not enter €12,000 in every field. Account for the actual operating months in the starting year and keep your assumptions. Estimates can affect tax advance payments.
5. Make a deliberate VAT decision
Check the German VAT exemption scheme for small businesses (Kleinunternehmerregelung) separately. The turnover limit in the starting year is €25,000; the transaction taking you over that limit is already subject to normal VAT taxation. For established businesses, section 19 UStG specifies €25,000 in the previous year and €100,000 in the current year. Exemption generally excludes input VAT deduction. Voluntarily opting out binds you for at least five calendar years. Seek tax advice before deciding if you trade internationally or plan major investments.
6. Check, submit and retain proof
Check the date, responsible tax office, figures and VAT choice. Save the submitted version and transmission record. A saved draft is not a submission. The tax office reviews the information and issues the tax number; immediate allocation is not guaranteed. Respond to questions and discuss substantially changed forecasts with the tax office or your adviser.
Avoid these common mistakes
Do not wait for your first invoice or an existing business tax number. Do not confuse turnover with profit or copy someone else's VAT choices without checking. A VAT ID is not a universal prerequisite for completing the form.
Final checklist
- Check the start date and one-month deadline.
- Select ELSTER access and the sole-proprietor form.
- Prepare details and separate turnover/profit forecasts.
- Review the VAT decision.
- Actually submit and save proof.
Consult a tax adviser about unclear classifications or tax choices. This guide explains the German procedure and does not replace advice on your individual circumstances.
Official sources
- ELSTER: starting a business and obtaining a tax number
- ELSTER: guidance for sole proprietors
- Section 138 AO: registration and deadline
- Section 19 UStG: small-business VAT exemption
- NRW tax administration: small businesses and the starting year
- Section 37 EStG: income tax advance payments
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