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German tax registration questionnaire (Fragebogen zur steuerlichen Erfassung)

Anyone taking up a trade, a professional (freiberuflich) or an agricultural and forestry activity in Germany must give the tax office the information relevant to taxation, through the Fragebogen zur steuerlichen Erfassung. The information must be transmitted electronically in the officially prescribed dataset (§ 138(1b) AO), within one month of the reportable event (§ 138(4) AO). The tax number (Steuernummer) follows from it.

Up to date for 2024 — verified on October 3, 2026Official procedure, no printed formGuide: about 45 min

This content is part of the path: Starting a business out of unemployment· Step 6 of 6· Last step of the path

This content is part of the path: Setting up and registering a business· Step 8 of 10· Next step: German tax registration questionnaire for a corporation

Deadlines

Within one month of the reportable event
§ 138(4) AO — the period runs from the start of the activity, not from a letter of the tax office
Before the first invoice
In practice: without a tax number an invoice lacks a mandatory item, and without a VAT identification number intra-Community transactions cannot be handled cleanly

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Tax identification number (steuerliche Identifikationsnummer) of the founder
  • Trade registration from the municipality, where the activity is commercial
  • Address of the place of management of the business
  • Estimate of expected turnover and profit for the current and the following year
  • Bank details for refunds and direct debit
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone opening a commercial business or a permanent establishment — the notification goes first to the municipality, which informs the competent tax office without delay (§ 138(1) sentence 1 AO)
  • Anyone taking up a professional (freiberuflich) activity — here the notification goes directly to the tax office competent under § 19 AO (§ 138(1) sentence 3 AO)
  • Anyone opening an agricultural or forestry business
  • Anyone relocating or ceasing a business, a permanent establishment or a professional activity — the same duty applies (§ 138(1) sentence 4 AO)
  • This guide covers the version for sole traders; ELSTER publishes separate questionnaires for corporations, partnerships and associations

Worked example

Tobias Rehm opens a joinery in Kassel on 1 April 2026

Because a joinery is a commercial business, he first registers it with the city of Kassel; the municipality informs the competent tax office without delay (§ 138(1) sentence 1 AO). That does not release him from the questionnaire: under § 138(1b) AO he must ALSO give the tax office the information relevant to taxation, electronically through ELSTER, and under § 138(4) AO within one month — so by 1 May 2026. The competent office is the one at the place of management of the business; ELSTER states expressly that local competence follows that place. If Tobias needs a VAT identification number to buy from an Austrian supplier, the Federal Central Tax Office issues it on application (§ 27a(1) UStG).

How to fill it in, step by step

  1. First establish the nature of the activity: commercial, professional or agricultural and forestry. That determines whether the municipality or the tax office is notified first (§ 138(1) AO).
  2. Register a trade with the municipality in which the business or permanent establishment is opened; the municipality then informs the tax office without delay.
  3. Sign in to Mein ELSTER and select the „Fragebogen zur steuerlichen Erfassung für Einzelunternehmen“.
  4. Select the tax office by the place of management of the business — ELSTER bases that selection expressly on this place.
  5. Complete the details on the person, the activity, the expected profit and turnover and the VAT treatment.
  6. If you need one, apply for the VAT identification number; it is issued by the Federal Central Tax Office on application (§ 27a(1) UStG).
  7. Transmit the questionnaire with authentication within one month of starting the activity (§ 138(4) AO).

Good to know

  • Electronic transmission is the rule, not an option: § 138(1b) sentence 2 AO requires the officially prescribed dataset through the officially determined interface. Only on request may the tax office waive it to avoid undue hardship, in which case the paper form applies (sentence 3).
  • The figures for expected turnover are not a formality: the tax office uses them to decide whether you are treated as a small business and how often you must file preliminary VAT returns.
  • The Federal Ministry of Finance, in agreement with the supreme tax authorities of the Länder, may define exceptions to the notification and information duties where the activity has no or only minor tax effect (§ 138(1c) AO).
  • The application for the VAT identification number must be made in writing and must state name, address and the tax number under which you are registered for VAT (§ 27a(1) sentences 4 and 5 UStG) — so the tax number has to exist first.
  • Entrepreneurs within the meaning of § 2 UStG may additionally discharge their notification duties under § 138(1) AO electronically with the tax authority competent for VAT (§ 138(1a) AO).

Common mistakes

  • Treating the trade registration with the municipality as the end of the matter. It does not replace the questionnaire: § 138(1b) AO requires the information to the tax office IN ADDITION, and the municipality only forwards the content of its own notification.
  • Waiting for a letter from the tax office. The one-month period of § 138(4) AO runs from the reportable event, not from a request.
  • Going through the municipality as a freelancer. Anyone taking up a professional activity notifies the tax office competent under § 19 AO directly (§ 138(1) sentence 3 AO).
  • Choosing the tax office by place of residence. For the taxation of the newly founded business what counts is the place of management — ELSTER bases the selection expressly on it.
  • Thinking of the questionnaire only at start-up. Relocating and ceasing a business, a permanent establishment or a professional activity trigger the same duty (§ 138(1) sentence 4 AO).

Frequently asked questions

How long do I have to file the questionnaire?

One month. § 138(4) AO provides that notifications under subsections (1), (1a) and (1b) must be made within one month of the reportable event.

Must I submit it electronically?

Yes, that is the rule: in the officially prescribed dataset through the officially determined interface (§ 138(1b) sentence 2 AO). On request the tax office may waive it to avoid undue hardship, in which case the officially prescribed paper form is used.

Which tax office is competent?

For the taxation of a newly founded business, local competence follows the place of management of the business; ELSTER states this expressly on the form page. For a professional activity the notification goes to the office competent under § 19 AO.

Does the questionnaire also get me a VAT identification number?

You can apply for one. It is issued by the Federal Central Tax Office on application (§ 27a(1) UStG); the application states name, address and the tax number under which you are registered for VAT.

Does this questionnaire apply to a GmbH?

No. ELSTER lists separate questionnaires for sole traders, for the formation of a corporation or cooperative, for partnerships and for associations. This guide describes the sole-trader version.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.