After registering your business, mail often comes from the tax office, the Chamber of Commerce and Industry (IHK), the Chamber of Crafts (HWK) or the statutory accident insurance institution (Berufsgenossenschaft). You still shouldn't wait for these letters: Passing on your business data does not replace all of your own registrations. This guide shows you which authorities are responsible and what you have to do yourself.
What happens automatically – and what doesn’t?
The trade registration office (Gewerbeamt) forwards details of your registration to the recipients designated by law. Depending on their remit, these include the tax office, IHK or HWK and the statutory accident insurance institution. Not every institution contacts you immediately; there is no uniform sequence across Germany.
The business registration also does not confirm that all permits for your activity have been obtained. You must clarify the necessary approvals and registrations yourself in good time. The basis for data transmission is § 14 GewO.
Tax office: Submit the questionnaire yourself
Submit the Questionnaire for tax registration generally within one month of starting the activity electronically via ELSTER. Don't wait for a letter for this. The obligation also exists if the trade office has already informed the tax office; Members of Germany’s liberal professions (Freiberufler) report their activity directly to the tax office. Relevant are § 138 AO and the ELSTER information on setting up a company.
For the questionnaire you will need, among other things, your personal details, activity, legal form, when you started, bank details and realistic estimates of sales and profits. The VAT treatment and, if applicable, the German VAT exemption scheme for small businesses (Kleinunternehmerregelung) are also clarified there. Set up ELSTER access early and save the transmission log.
The tax office can then ask questions, provide a company tax number and determine advance tax payments. Check notices and due dates; If profit expectations have changed significantly, an application to adjust the advance payments may be considered.
Distinguish Steuernummer, Steuer-ID and USt-IdNr.
- Steuernummer: A tax number assigned by the tax office for tax matters; your business may need a separate number.
- Steuer-ID: The personal tax identification number of an individual. It is different from the business tax number.
- USt-IdNr.: A separate VAT identification number issued by the Federal Central Tax Office, particularly relevant for certain EU transactions.
A USt-IdNr. is not mandatory for every invoice. Under the general invoicing rules, you state the supplying business’s Steuernummer or USt-IdNr.; special cases have their own requirements. Your personal Steuer-ID does not replace either number. See § 14 UStG.
IHK or HWK: Check membership and contributions
Many commercial enterprises belong to the IHK by law; The HWK is often responsible for craft activities. Both chambers can play a role in mixed activities. Membership is not the same as voluntarily joining an industry association.
A chamber can send you a registration form or contribution notice. Check the description of your business activity, legal form and calculation basis. Exemptions or relief from contributions are possible under certain conditions; A small company is not automatically exempt from all chamber requirements. The IHK explains the conditions for new businesses.
For a regulated craft, you must be entered in the register of qualified crafts (Handwerksrolle) before independently operating the business. Do not wait for a welcome letter from the HWK. Notification and registration requirements also apply to non-regulated crafts and craft-like trades. Clarify your particular activity with the HWK early; the German Crafts Code is the relevant legislation.
Berufsgenossenschaft: relevant even without employees
The Berufsgenossenschaft is responsible for statutory accident insurance. In principle, a new company must be notified to the responsible accident insurance provider within one week of starting. If the business registration was submitted within this week, this notification requirement is considered to have been fulfilled. A second, identical start-up notification is then not generally necessary. This is regulated by § 192 SGB VII.
Nevertheless, answer questions about the activity, employees and scope of operations. A company without employees can also be recorded. Whether you are compulsorily insured yourself or can insure yourself voluntarily depends, among other things, on the industry and the statutes of the provider. Registering your business does not automatically mean that you have personal accident insurance. If responsibility is unclear, the DGUV company registration can help.
Clarify health and pension insurance yourself
Inform your health insurance company or insurer about your self-employment. In particular, clarify whether you are self-employed full-time or part-time and what impact this has on health and nursing care insurance. In the case of voluntary statutory insurance, contributions can initially be calculated provisionally and later finally based on the income tax assessment. Plan for possible additional payments; TK explains the procedure.
Not all self-employed people are exempt from statutory pension insurance requirements. For example, certain teaching and nursing professions, craftsmen and self-employed people who work predominantly for a single client on a lasting basis and do not regularly employ any employees subject to insurance may be affected. For certain compulsorily insured groups, registration within three months of starting work applies. Have the Deutsche Rentenversicherung check the classification at an early stage. The question of compulsory pension insurance must be distinguished from possible bogus self-employment.
Employees, permits and residence: What also applies
If you hire employees, you generally need an establishment number (Betriebsnummer) for social insurance notifications. Apply in good time through the Federal Employment Agency’s establishment number service. This generally requires the business number (Unternehmensnummer) issued by the statutory accident insurance institution. These are two different numbers. Obtaining a Betriebsnummer does not register your employees; payroll, social insurance notifications and any required immediate notifications must be arranged separately.
Depending on the activity, other institutions may be involved, such as food inspection, health authorities or licensing authorities. Check industry-specific requirements before you start. A business registration does not replace a necessary permit or an entry in the commercial register that may be required.
The immigration authority is also not a blanket step after every start-up. EU and EEA nationals generally do not need a residence permit to become self-employed; Special freedom of movement rules apply to Swiss people. For third-country nationals, the existing residence permit must allow self-employment or the necessary permission must be obtained before starting. The residence title and its conditions are crucial, not just nationality. The official information on visas and starting a business and residence permit for self-employed people provides guidance.
Process government mail securely
For each letter, enter the sender, file number, date of receipt, deadline and next step. Also secure digital notices and proof of submission. A request for an explanation does not automatically extend a deadline; request a possible extension expressly and in good time.
Don't pay just because a letter looks official. Paid private directory offerings are not an official obligation. Check the sender, legal basis and recipient account using independently found official contact details. If you have any doubts, don't ignore a genuine decision, but clarify it within the deadline.
Your checklist after registering your business
- Trade registration and required permits or register entries secured.
- ELSTER access set up and questionnaire submitted within one month.
- Steuernummer, Steuer-ID and any USt-IdNr. correctly distinguished.
- Responsible chamber and possible contribution relief clarified.
- Accident insurance institution and timely business notification checked; queries answered.
- Health insurer informed and pension insurance obligations checked.
- If hiring staff: Unternehmensnummer, Betriebsnummer and notifications arranged.
- Where required: residence permission clarified before starting the activity.
- Official correspondence, deadlines and evidence filed in one place.
Frequently Asked Questions
Do I have to wait until the tax office writes?
No. You generally have to submit the questionnaire without being asked within one month of starting the activity. The obligation still applies even if you receive no letter.
Does this also apply to a side business or small business?
Yes, the basic formation and reporting requirements still apply. The German VAT exemption scheme for small businesses (Kleinunternehmerregelung) concerns VAT; it does not replace business registration or tax registration.
What applies to freelancers?
An activity that falls exclusively within Germany’s liberal professions (freiberufliche Tätigkeit) generally does not require trade registration. Tax registration and checks of insurance obligations and any professional chamber requirements remain necessary. Seek qualified advice on classification if your activities are mixed or unclear.
What do I do if I miss a deadline?
Submit the required notification promptly, contact the responsible institution and document its response. The consequences depend on the particular obligation and circumstances; no blanket statement about fines can cover every case.
Organize documents in everyday life
With Motorica.io, you can manage invoices, quotes and accounting documents or receipts in your everyday office work. This organisational support does not replace required registrations or an individual assessment by an authority or a tax adviser.
This article provides general guidance for starting a business in Germany. If you have any doubts about tax, legal or residence law, clarify your specific case with the responsible office or qualified advice. The linked official sources and information from the responsible institutions will help you.