Tax registration questionnaire in Germany: how to fill it in

Soon after you register your Gewerbe, the tax office gets in touch: you must submit the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung). It tells the tax office who you are, what you do and what income you expect. Only then do you receive your tax number – and without it you cannot issue proper invoices.

Deadline and form

Under section 138 of the German Fiscal Code you must submit the questionnaire within one month of starting your activity. It can only be filed electronically via ELSTER. If you have no account yet, start the ELSTER registration right away, because the activation letter comes by post.

Key sections

• General details: name, address, tax ID, bank account. An account in another EU country is allowed.
• Business details: activity, start date, business address.
• Expected income: estimated profit for the first and the following year – this determines your prepayments.
• Profit calculation: sole traders usually use the simple cash-basis method (EÜR).
• VAT: estimated turnover and whether you use the small business scheme.
• VAT ID: if you serve businesses in other EU countries, apply for it here at the same time.

Common mistakes

• Estimating too high: leads to unnecessarily high prepayments.
• Choosing the small business scheme without checking: opting out binds you for five years.
• Wrong address: tax office letters must reach you – deadlines run even if you do not read them.
• Missing tax ID: delays processing. See our article on the tax ID.

What happens next?

The tax office reviews the questionnaire and sends your tax number by post, often within two to six weeks. Read more in applying for a tax number and VAT ID.

Support from Deutsches-Gewerbe.de

We explain the questionnaire in your language and receive the tax office’s letters at your business address – you see every letter the same day in your customer area. Tax advice itself is provided by tax advisers. More about our office service.