Germany · Business Registration · ELSTER
German Tax Registration Questionnaire: Registering with the Tax Office
Anyone starting a self-employed, professional or commercial activity in Germany, or forming a company, must provide the tax office with the information required for taxation. This is generally done electronically through the German tax registration questionnaire in ELSTER. The correct questionnaire depends on the activity and legal form.
Tax Registration
The questionnaire opens the tax procedure for the new activity
The tax registration questionnaire gives the German tax office the information it needs to classify and administer a newly started activity or newly formed organization.
This generally includes information about the individual or company, the nature and start date of the activity, expected revenue and profit, the method of determining taxable income and VAT matters.
Based on this information, the tax office assigns the activity to the relevant tax procedures and issues or uses the necessary tax numbers and identifiers.
Who has to file?
The questionnaire applies to new business and self-employed activities
Commercial activity
An individual starting a commercial business in Germany must register the activity for tax purposes.
Professional self-employment
Professionals must also register their activity for tax purposes even where no separate trade registration is required.
GmbH or UG
A newly formed German corporation has its own tax registration procedure.
GbR, OHG or KG
A separate registration questionnaire is available for partnerships and joint arrangements.
Association or other corporation
Associations and other private-law corporations may also require a separate tax registration questionnaire.
Foreign corporation
ELSTER also provides a dedicated registration questionnaire for corporations organized under foreign law.
Deadline
Generally within one month
The opening of a business or commencement of a professional self-employed activity must generally be reported to the German tax office within one month through the tax registration questionnaire.
The filing is made electronically through the officially designated electronic interface, in practice usually through ELSTER.
- generally one month from the relevant event
- electronic submission
- usually through ELSTER
- paper filing only in exceptional hardship cases upon request
- do not calculate the deadline from the first invoice
- prepare the registration early
Timing
When does the one-month period begin?
The relevant date is not when the first tax return is filed or the first annual accounts are prepared. The decisive point is the commencement or opening of the taxable activity.
For individuals, this can be the start of a commercial business or professional activity. For companies, the precise timing depends on the formation process and actual commencement of business.
Practical recommendation
Tax registration should not be postponed until the first VAT return or annual tax return. VAT decisions, invoicing and applications for additional tax identifiers can become relevant immediately after the activity begins.
ELSTER
Different legal forms use different questionnaires
ELSTER provides several separate tax registration questionnaires. The correct form depends not only on the activity but especially on the legal form.
| Situation | ELSTER Questionnaire |
|---|---|
| Sole proprietor / professional | Tax registration questionnaire for sole proprietors |
| GmbH / UG / AG / cooperative | Formation of a corporation or cooperative |
| GbR / OHG / KG / GmbH & Co. KG | Formation of a partnership or joint arrangement |
| Association / other private-law corporation | Formation of an association or other private-law corporation / commencement of an economic activity |
| Foreign corporation | Corporation organized under foreign law |
Sole Proprietors
One questionnaire for commercial and professional activities
The sole-proprietor questionnaire is used in particular when an individual begins a commercial, professional or other self-employed activity.
Sole proprietor
Examples include retail, agencies, online businesses, crafts and other commercial activities.
Self-employed profession
Examples can include certain consulting, scientific, artistic and other professional activities.
Trade or profession?
The German tax classification can affect trade tax, trade registration and other obligations.
Competent Tax Office
For a sole proprietorship, business tax jurisdiction generally follows the place of management
The competent tax office must be selected in the questionnaire. For a newly established business, the place from which the business is actually managed is particularly relevant.
This location does not necessarily have to be identical to the individual's private residence or a purely formal business address.
Especially important in cross-border cases
If a foreign business is effectively managed from Germany, questions can arise regarding its place of management, German tax liability and German tax registration. A foreign company registration by itself does not answer these issues.
Information Required
What information is typically requested?
Individual and business
Name, address, birth or formation data, legal form and registration information where applicable.
Nature of the business
Description of the business model as well as the commencement date and place of activity or management.
Revenue and profit
Estimated revenue and taxable results for the formation year and, where requested, the following year.
Cash basis or balance sheet
Information on the intended or legally required method of determining taxable income.
VAT classification
Expected turnover, small-business treatment and other VAT-related information.
Payments
Bank details and, where relevant, information for refunds or direct debit procedures.
Forecasts
Estimated revenue and profit are not merely formal entries
The questionnaire generally asks for forecasts of revenue and profit. These figures can influence advance tax payments and the administrative treatment of the tax case.
The estimates should therefore be plausible and based on a reasonable business plan. They do not have to predict the exact outcome, but they should not be purely symbolic or obviously unrealistic.
Profit
Expected profit can lead to income-tax or corporate-income-tax advance payments.
Revenue
Expected revenue is particularly relevant for VAT matters and ongoing compliance.
VAT
VAT information should be considered carefully before filing
The questionnaire includes important choices and information concerning the VAT treatment of the business. These entries should reflect the actual business model rather than being treated as technical form fields.
Cross-border services, e-commerce, B2B business or foreign customers can create additional VAT issues from the beginning.
- expected turnover
- small-business treatment
- regular VAT treatment
- VAT advance returns
- VAT ID where needed
- intra-EU transactions
- cross-border services
Small Businesses
Small-business VAT treatment and tax registration are separate issues
A business using Germany's small-business VAT rules is still a business and must register the commencement of its activity for tax purposes.
The small-business regime therefore does not replace the tax registration questionnaire. It only affects VAT treatment within the registered business.
Trade Office vs. Tax Office
Trade registration and tax registration are not the same procedure
A person starting a commercial trade in Germany must generally also consider registration with the competent local trade authority.
The trade notification can satisfy or trigger the basic notification of the business toward the tax authorities. The additional tax information required in the tax registration questionnaire must nevertheless still be submitted electronically.
Trade-law registration
Notification of the commencement of the commercial trade to the competent trade authority.
Trade registrationTax registration
Submission of the additional information required for tax purposes through the registration questionnaire.
Professionals
No trade registration does not mean no tax registration
A genuine professional activity is generally not subject to ordinary German trade registration. The commencement of the self-employed activity must nevertheless be reported to and registered with the tax office.
The distinction between a professional activity and a commercial trade can be especially important for consulting or mixed activities.
GmbH & UG
Corporations use their own tax registration questionnaire
A German GmbH, UG, AG or cooperative does not use the sole-proprietor questionnaire. Instead, a separate questionnaire is provided for corporations and cooperatives.
In addition to general company information, the filing can require corporate-law information, shareholder details, registration data, the economic activity and tax forecasts.
Company
Legal name, registered office, business address, legal form and formation data.
Management
Place of actual management and information about the company's legal representatives.
Shareholders
Depending on the questionnaire, information about the ownership structure can be required.
Partnerships
GbR, OHG, KG and GmbH & Co. KG are registered separately
A separate ELSTER questionnaire exists for partnerships and joint arrangements, including for example GbR, OHG, KG and GmbH & Co. KG.
In addition to the partnership itself, later separate and uniform income-allocation procedures can become relevant for allocating taxable income to the partners.
Foreign Companies
A foreign corporation can also require German tax registration
A company does not have to be organized under German law in order to become subject to German tax obligations.
ELSTER provides a dedicated tax registration questionnaire for corporations organized under foreign law. It can become relevant, for example, where a foreign company must be registered in Germany because of its place of effective management, a German permanent establishment or another German tax nexus.
Foreign incorporation does not automatically mean foreign-only taxation
If, for example, a foreign corporation is effectively managed from Germany, the resulting German tax, registration and filing obligations must be analyzed. Additional reporting obligations for foreign relationships under Section 138 AO can also apply.
After Filing
What happens after the questionnaire is submitted?
Review
The tax office reviews the information submitted.
Tax procedures
The activity is assigned to the relevant tax procedures.
Tax number
A tax number is issued or existing information is assigned.
Advance payments
Advance tax payments can be assessed based on the information provided.
Ongoing compliance
VAT filings, tax returns and accounting follow under the applicable rules.
Tax Number & W-IdNr.
The questionnaire is part of registration – it is not itself a tax identifier
After tax registration, several different German tax numbers and identifiers can become relevant. The personal tax ID, local tax-office tax number, Wirtschafts-Identifikationsnummer and, where applicable, VAT identification number all serve different purposes.
Common Mistakes
What often goes wrong during German tax registration
Filing too late
The one-month deadline is missed because registration is incorrectly associated with the first annual tax return.
Using the wrong questionnaire
Sole proprietors, corporations and partnerships use different ELSTER forms.
Guessing revenue and profit arbitrarily
Forecasts should be plausible because they can affect advance payments and administration of the tax case.
Accepting VAT entries without review
The VAT treatment selected in the form should match the actual business model.
Assuming trade registration is sufficient
The trade-law registration does not replace the additional tax information required in the questionnaire.
Ignoring a foreign company
A foreign legal entity can have German tax registration obligations because of German management or another German tax nexus.
Documents & Information
What should be prepared before completing the questionnaire?
Personal information
Tax ID, address, contact details and any existing German tax numbers.
Business description
A clear description of the actual business model and commencement date.
Financial forecast
A realistic estimate of revenue and profit for the initial business years.
Company documents
Articles, partnership agreement, registration information and ownership structure where relevant.
Bank account
Bank details for tax payments and refunds.
Cross-border information
Details of foreign companies, shareholders, management and permanent establishments.
Further Guidance
Business Registration & Compliance in Germany
Frequently Asked Questions
German Tax Registration Questionnaire
Who has to file a German tax registration questionnaire?
What is the filing deadline?
Is the questionnaire filed through ELSTER?
Which questionnaire does a professional use?
Which questionnaire does a GmbH use?
Which questionnaire does a GbR use?
Is there a questionnaire for foreign corporations?
Does trade registration replace the tax registration questionnaire?
Does a small business still have to complete the questionnaire?
When will I receive a German tax number after filing?
Why does the questionnaire ask for expected revenue and profit?
Can a foreign company need a German tax registration questionnaire?
German Tax Advice
Starting a business or self-employed activity in Germany?
We review the tax classification of the activity, determine the correct questionnaire and identify the required registrations. For GmbHs, partnerships, foreign companies and cross-border business models, we also consider the wider German tax and reporting obligations.
Schedule an initial consultation