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German tax registration questionnaire for a partnership

A German partnership is registered for tax on THREE levels, and the questionnaire asks about all three. For trade tax the PARTNERSHIP is the taxpayer: where the activity of a partnership is a commercial business, the partnership is the person liable for the tax (§ 5(1) sentence 3 GewStG). For income tax, by contrast, it is the PARTNER who pays — the profit is determined jointly, because income subject to income tax must be determined separately and uniformly where several persons share in it and it is attributable to them for tax purposes (§ 180(1) sentence 1 no. 2(a) AO). And third, a partner's commercial income includes not only their share of the profit but also the REMUNERATION received from the partnership for their services, for loans granted, or for assets made available to it (§ 15(1) sentence 1 no. 2 EStG).

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

Deadlines

One month after the reportable event
§ 138(4) AO for notifications under § 138(1), (1a) and (1b); for taxpayers that are not natural persons, likewise § 137(2) AO
Opening a commercial business: notify the MUNICIPALITY
§ 138(1) sentence 1 AO — the municipality informs the competent tax office without delay
Anyone taking up a professional (freiberuflich) activity notifies the tax office directly
§ 138(1) sentence 3 AO — the standard route for a professional partnership
Any option for corporation tax treatment is then time-limited
On formation, within one month of concluding the partnership agreement (§ 1a(1) sentence 7 no. 1 KStG) — otherwise one month BEFORE the start of the financial year (sentence 2)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • The partnership agreement, including every remuneration arrangement
  • The date the agreement was concluded and the activity taken up
  • Each participant with their tax identification number and competent tax office
  • Profit shares and the profit allocation key
  • The nature of the activity: commercial or professional
  • Estimated turnover and profit for the year of formation and the following year
  • Bank details and any authority granted to a tax adviser
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

  • The civil-law partnership (GbR), the general commercial partnership (OHG) and the limited partnership (KG), as well as the professional partnership (PartG) — the ELSTER form groups them together as a partnership or community
  • Any company in which the partner is to be regarded as an entrepreneur (co-entrepreneur) of the business: § 15(1) sentence 1 no. 2 EStG places it expressly on the same footing as an OHG or KG
  • Also the partner holding an INDIRECT interest through one or more partnerships, who is treated like a direct partner where the intermediate partnerships are themselves co-entrepreneurs (§ 15(1) sentence 1 no. 2 sentence 2 EStG)
  • Communities with no commercial activity, to the extent several persons share in income attributable to them for tax purposes (§ 180(1) sentence 1 no. 2(a) AO)
  • Not through this form: the sole trader and the corporation, for which ELSTER maintains separate questionnaires
  • The partners are not the ones liable for trade tax: the partnership is (§ 5(1) sentence 3 GewStG) — the exception being the EEIG, where the members are jointly and severally liable (sentence 4)

Worked example

Hafenblick GbR is formed by Lena Pfeiffer and Arne Krüger in equal shares

The two set up an events agency as a GbR and agree that Lena will manage the business for 3 500 euros a month, while Arne makes a van available to the partnership for 400 euros a month. In the questionnaire they enter the profit shares and the remuneration arrangements — and that is where the commonest misconception lies. Lena's 3 500 euros are NOT employment income: income from a commercial business includes the partners' profit shares AND the remuneration a partner has received from the partnership for services in its employ, for loans granted, or for assets made available (§ 15(1) sentence 1 no. 2 EStG). The same applies to Arne's 400 euros: on the wording of that provision both amounts belong to the respective partner's commercial income, and not to any other category of income. Trade tax, meanwhile, is owed neither by Lena nor by Arne but by the GbR itself: where the activity of a partnership is a commercial business, the partnership is the person liable for the tax (§ 5(1) sentence 3 GewStG). The profit is determined for both of them jointly, because income subject to income tax must be determined separately and uniformly where several persons share in it and it is attributable to them (§ 180(1) sentence 1 no. 2(a) AO); only the share so determined then feeds into each individual return.

How to fill it in, step by step

  1. Record the triggering event and its date — the one-month period runs from it (§ 138(4) AO, and for non-natural persons also § 137(2) AO).
  2. Settle the nature of the activity first: commercial or professional. That decides whether the notification goes through the municipality (§ 138(1) sentence 1 AO) or straight to the tax office (§ 138(1) sentence 3 AO).
  3. Have the partnership agreement to hand, including every remuneration arrangement — management fee, loan interest, rent for assets made available.
  4. Log in to Mein ELSTER and select the questionnaire for the formation of a partnership or community.
  5. Enter each participating person with their tax identification number, their competent tax office and their share — these entries later carry the separate and uniform determination of profit.
  6. Declare the remuneration arrangements in full, even where the partnership agreement calls them a 'salary' or 'rent': § 15(1) sentence 1 no. 2 EStG attributes them to the partner's commercial income.
  7. Estimate turnover and profit for the year of formation and the following year, and check the VAT entries.
  8. Transmit the questionnaire electronically (§ 138(1b) sentence 2 AO); the paper form requires a hardship application (sentence 3).
  9. Decide promptly on any option for corporation tax treatment: on a formation there is only one month from conclusion of the partnership agreement (§ 1a(1) sentence 7 no. 1 KStG).

Good to know

  • The three levels sit in three different statutes, and none replaces another: trade tax at the partnership (§ 5(1) sentence 3 GewStG), joint determination of profit in procedural law (§ 180(1) sentence 1 no. 2(a) AO), taxation at the partner (§ 15(1) sentence 1 no. 2 EStG).
  • 'Co-entrepreneur' is wider than OHG and KG: it covers any company in which the partner is to be regarded as an entrepreneur of the business (§ 15(1) sentence 1 no. 2 sentence 1 EStG).
  • An INDIRECT interest through further partnerships also creates co-entrepreneur status where the intermediate partnerships are themselves co-entrepreneurs (§ 15(1) sentence 1 no. 2 sentence 2 EStG).
  • Remuneration received as SUBSEQUENT income within § 24 no. 2 EStG likewise remains commercial income (§ 15(1) sentence 2 EStG).
  • For a European Economic Interest Grouping the MEMBERS are, by way of exception, jointly and severally liable for the trade tax (§ 5(1) sentence 4 GewStG).
  • Where a commercial business passes as a whole to another entrepreneur, the previous entrepreneur remains liable up to the transfer and the other from that point on (§ 5(2) GewStG).
  • The option for corporation tax treatment is open only to a commercial partnership, a professional partnership and a REGISTERED civil-law partnership (§ 1a(1) sentence 1 KStG) — an unregistered GbR cannot exercise it.

Common mistakes

  • Treating the managing partner's fee as employment income. Under § 15(1) sentence 1 no. 2 EStG it belongs to their income from a commercial business, not to income from employment.
  • Regarding rent or interest a partner receives from the partnership as neutral third-party dealings. The same provision expressly covers remuneration for loans granted and for assets made available.
  • Attributing the trade tax to the partners. Where the activity of the partnership is a commercial business, the partnership is the person liable for the tax (§ 5(1) sentence 3 GewStG).
  • Expecting the partnership to file its own income tax return. It files a determination return; the income is determined separately and uniformly (§ 180(1) sentence 1 no. 2(a) AO) and then feeds into the participants' own returns.
  • Entering partners' shares or tax identification numbers incompletely. They are the basis of the later uniform determination.
  • Looking for the municipal route for a professional partnership. Anyone taking up a professional activity notifies the tax office competent under § 19 AO (§ 138(1) sentence 3 AO).
  • Planning a corporation tax option for an unregistered GbR. § 1a(1) sentence 1 KStG names the registered civil-law partnership.

Frequently asked questions

Who owes the trade tax — the partnership or the partners?

The partnership. Where the activity of a partnership is a commercial business, the partnership is the person liable for the tax (§ 5(1) sentence 3 GewStG). Only for a European Economic Interest Grouping are the members jointly and severally liable instead (sentence 4).

Does the partnership pay income tax?

No. Income subject to income tax is determined separately and uniformly where several persons share in it and it is attributable to them for tax purposes (§ 180(1) sentence 1 no. 2(a) AO); it is then taxed in the hands of each participant.

Is a partner's management fee employment income?

Not in a partnership. Income from a commercial business includes the partners' profit shares and the remuneration a partner has received from the partnership for services in its employ, for loans granted, or for assets made available (§ 15(1) sentence 1 no. 2 EStG).

Which companies does this cover at all?

Besides the general commercial partnership and the limited partnership, any other company in which the partner is to be regarded as an entrepreneur (co-entrepreneur) of the business (§ 15(1) sentence 1 no. 2 sentence 1 EStG). Indirect participants are treated like direct ones where the intermediate partnerships are themselves co-entrepreneurs (sentence 2).

Does registration go through the municipality or straight to the tax office?

That depends on the activity. Anyone opening a commercial business or permanent establishment notifies the municipality, which informs the competent tax office without delay (§ 138(1) sentence 1 AO); anyone taking up a professional activity notifies the tax office competent under § 19 AO (§ 138(1) sentence 3 AO).

Could we be taxed like a corporation instead?

On an irrevocable application, yes, but only as a commercial partnership, a professional partnership or a REGISTERED civil-law partnership (§ 1a(1) sentence 1 KStG). On a formation the application may be made within one month of concluding the partnership agreement, with effect for the financial year already running (§ 1a(1) sentence 7 no. 1 KStG).

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.