Deutschland Kompass
STEP

Steuerliche Erfassung: Tax Registration with the Finanzamt

Submit the Fragebogen zur steuerlichen Erfassung via ELSTER — mandatory for all self-employed. The Finanzamt then issues your Steuernummer.

WHAT TO DO

What is it and when to act?

All self-employed people — both Freiberufler and Gewerbetreibende — must register with the Finanzamt. This is done via the Fragebogen zur steuerlichen Erfassung on the ELSTER portal. You receive a Steuernummer — without it you cannot legally issue invoices.

Kleinunternehmerregelung

If your expected annual turnover is below €22,000, you can use the Kleinunternehmerregelung: no VAT charged to clients, no quarterly VAT returns. Select this option in the questionnaire.

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Max recommends:

The ELSTER registration is the slowest part: the activation letter takes up to 2 weeks. Create your account as soon as you decide to go self-employed — don't wait for the Gewerbeschein.

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Lea recommends:

I chose the Kleinunternehmerregelung because I worked with private clients. In the second year my income exceeded €22,000 and I had to switch to standard VAT. Calculate in advance how quickly you expect to grow.

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FREQUENTLY ASKED QUESTIONS

What is the Fragebogen zur steuerlichen Erfassung? ▾

The questionnaire the Finanzamt uses to register you as a taxpayer. You provide your activity, expected income, whether you want to use the Kleinunternehmerregelung, frequency of advance tax payments, and bank details. The Finanzamt uses this to issue your Steuernummer and calculate advance payments.

How long does it take to receive the Steuernummer? ▾

Typically 2–6 weeks. During busy periods (start of year) up to 8 weeks. While waiting, you can issue invoices with the note 'Steuernummer beantragt beim Finanzamt [city]'.

What is the Kleinunternehmerregelung and is it worth using? ▾

If expected income is below €22,000 in the first year and below €50,000 in the second, you can opt out of VAT. Benefit: less paperwork. Downside: no VAT reclaim on expenses. Good for B2C clients; better to opt out if most clients are businesses (B2B).

OFFICIAL SOURCES