Questionnaire for tax collection

In the case of taking up a commercial activity, self-employment or self-employment, agricultural or forestry activity, participation in or formation of a partnership, capital company or association, there is a tax obligation to submit the questionnaire for tax registration to the competent tax office within four weeks of its establishment. For this purpose, the tax administration provides questionnaires on the service portal ELSTER, with the help of which all data for a correct taxation are queried. The registration and transmission of the questionnaire takes place at www.elster.de. Please note that sending the questionnaire for tax registration by letter, fax or e-mail is not sufficient. After verification of the information provided there, a tax number is assigned by the tax office.

In order to issue a tax number, it has been mandatory for start-ups to submit the questionnaire for tax registration electronically via the ElsterOnline portal since 1 January 2021 on the basis of the Bureaucracy Relief Act (BEG III) of 22 November 2019. The tax office checks the information and issues a tax number if the conditions for a VAT company are met.