From January 1, 2021, certain questionnaires for tax registration must be submitted electronically

Taxpayers must provide the relevant tax office with further information on the legal and factual circumstances relevant to taxation within one month of opening an agricultural, forestry or commercial business or commencing a freelance activity.

Regulation until December 31, 2020

Previously, when notifying the opening of a business or the commencement of a professional activity, the taxpayer was usually requested by the tax office to provide further information on the legal and factual circumstances relevant for taxation by using a (traditional) form.

As of January 1, 2021, the following will apply:

The Bureaucracy Relief Act III (BEG III) introduces a legal obligation to provide the aforementioned information in a prescribed format within one month of opening a business or commencing freelance activities, without the tax office having to request the taxpayer to do so in the future.

Unless the provision of information has been permitted on the basis of a case of hardship in accordance with an officially prescribed form, the following questionnaires for tax registration must be submitted electronically (previously by post):

  • Commencement of a commercial, self-employed (freelance) or agricultural and forestry activity (sole proprietorship)
  • Formation of a partnership/shareholding
  • Formation of a corporation (GmbH, AG, etc.) or cooperative

Electronic questionnaires for tax registration as well as further information on submission are provided in the online tax office “My ELSTER” (www.elster.de).

Please do not hesitate to contact us if you have any questions.

Source: Federal Ministry for Economic Affairs and Energy

Photo: Glenn Carstens-Peters, Unslpash

Disclaimer: We assume no liability for the accuracy or completeness of the information. The information provided here does not constitute recommendations for action.

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