Registering a company for tax purposes

The questionnaire for tax registration must always be submitted electronically.To do this, log in to the German tax authorities' website "ELSTER- Ihr Online-Finanzamt" with your ELSTER user account.

Please note: If you do not yet have an ELSTER user account, you must first create one. Registration involves several steps and can take up to two weeks. You also need the ELSTER user account to submit your tax returns, advance VAT returns and income tax returns electronically. Help with registering with My ELSTER is available on the website of the State Tax Office.

Are you a minor or a person without a domestic residence and without an identification number? Then you can submit the questionnaire for tax registration via a separate registration form (so-called ELSTERLight account). You can register here using your e-mail address. With this account, you can only submit the tax registration questionnaire electronically to the tax office. Once you have received your tax number, you can convert this registration into a fully-fledged user account.

Then select the "All forms" option under the "Forms & services" tab. Then click onthe questionnaire for tax registration relevant to your business or self-employed activity.

Complete the online form in full, upload any necessary documents and submit the questionnaire.

The tax office will check your details and contact you if further documents are required.You will then be notified of your tax number in writing.

In the event of undue hardship, the tax office may waive electronic submission. If you are of the opinion that you cannot reasonably be expected to submit the questionnaire electronically due to undue hardship, please contact the relevant tax office.

• ELSTER
• Questions and answers about ELSTER

Contact the tax office responsible for you. You can find this out using the tax office search on the website of the Federal Central Tax Office.

• Search for the responsible tax office

Opening

• an agricultural and forestry business,
• a commercial enterprise or
• a permanent establishment

or

• commencement of a freelance activity.

Questionnaire for tax registration and the documents mentioned in the questionnaire.

In the case of representation, the corresponding power of attorney.

In the case of tax payment by direct debit, the completed SEPA mandate.

None.

The notification to the tax office must be made within one month of the opening of the business or the commencement of the freelance activity.

The same applies to the submission of the questionnaire for tax registration.

• § Section 138 of the German Fiscal Code (AO)

Electronic questionnaires for tax registration and further information on transmission are provided in the online tax office "My ELSTER".

If you are of the opinion that you cannot reasonably be expected to submit the questionnaire electronically due to undue hardship, please contact the relevant tax office.

• ELSTER

23.01.2025