Tax registration and the ELSTER questionnaire

In short: After registering the business you register with the tax office: with the “questionnaire for tax registration”, filled in electronically via ELSTER. This produces the tax number for the business.

In more detail: The tax office learns of the registration automatically but sends the questionnaire only after the notice, or expects you to submit it yourself. The questionnaire clarifies: type of activity, expected profit and revenue, small-business rule, bank details, shareholdings. The expected profit is an estimate and determines the prepayments.

In detail

• Where: only electronically via ELSTER (elster.de). A user account is needed (ELSTER: registration and certificate).
• When: within one month after starting the activity.
• Important details: tax identification number, description of the activity (industry code), profit and revenue for the founding year and the following year, small-business rule (yes/no).
• Result: tax number for income tax, possibly VAT ID and notice on prepayments.
• Minors: the tax office asks for the approval. A parent can help with filling in.

See also: Tax number, tax ID and business identification number, Small business rule (§ 19 UStG)