Procedure for registering a company and self-employed person with the tax office (Finanzamt) in Germany
Company registration (Commercial property) or self-employed (self-employed) in Germany this is an important stage for entrepreneurs (Gewerbebetrieb) and freelancers (freelancer) wishing to officially begin their activities on the German market.
1. Choosing the legal form of the company
Before proceeding with registration, entrepreneurs must decide whether they will register a company or choose self-employed status.
The most common legal forms in Germany are:
- Individual entrepreneur (Einzelunternehmen)
- Representative of the liberal professions (Freiberufler)
- Limited liability company (GmbH)
- Mini-GmbH (UG (haftungsbeschränkt))
- Joint stock company (AG)
- Simple partnership (GbR)
- Open Trade Society (OHG)
- Limited company (KG)
- LLC and limited partnership (GmbH & Co. KG)
Self-employed status is suitable for freelancers (Freiberufler) and individual entrepreneurs (Einzelunternehmen) who work alone, without creating a legal entity. It makes it easy to start a business without creating a formal company.
2. Registration with the tax office (Finanzamt)
After choosing the legal form of a company or self-employed status, the next step is registration with the Finanzamt. This step is mandatory and must be completed within a certain period after the start of the activity.
Examples of registration with the tax office:
- Example 1: Freelancer registration
You, as a freelancer, decide to register with the tax office in Germany. You fill out a special form (Fragebogen zur steuerlichen Erfassung) and provide the necessary documents, such as a copy of your passport, data on your activities and bank details. This form can be filled out on site at the tax office or Online Training: For those who prefer the flexibility of learning from a distance or cannot make it to our Sofia location, we offer comprehensive online courses.. - Example 2: Company registration (GmbH)
You and your business partner decide to form a limited liability company (GmbH). You meet with a notary who will help you prepare the articles of incorporation, and after that you apply for registration with the local Chamber of Commerce (IHK) and the tax office.
To register with the tax office, an entrepreneur will need the following information:
- Personal data: name, address, date of birth and nationality.
- Company information: company name (if applicable), its legal address and activities.
- Tax Number: A tax number will be issued upon registration.
- Banking details: bank account details for tax payments and receiving possible refunds.
- Additional Documents: Some additional documents may be required depending on the legal form chosen.
Registration with the tax office allows entrepreneurs to participate in the German tax system, pay taxes and keep records of their activities.
Services through which you can register as a private entrepreneur (Selbstständige) online:
- Elster - official online portal from Finanzamt
- GetSorted – sFill out the tax registration form online and receive your tax number
- Accountable - free registration of individual labor activity
- Many states also offer registration through their own portals. Eg, here is one such service in NRW (to find in your state, enter in the search line “selbständig werden *name of your state*”)
3. Continuous compliance with tax obligations
After successful registration with the tax office, entrepreneurs are required to comply with tax obligations and regularly file tax returns. The German tax system is complex and compliance is critical to successful operations. The main types of taxes that entrepreneurs face in Germany include income tax (income tax), value added tax (Value added tax), income tax (Körperschaftsteuer), as well as social contributions.
Registering a company or self-employment in Germany is a key point for starting your business on the German market. The choice of legal form and proper tax registration play an important role in your success. Make sure you are well prepared and tax compliant to ensure your business thrives in this large and competitive economy.
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