How to fill the Fragebogen zur steuerlichen Erfassung

The Fragebogen zur steuerlichen Erfassung is the document you must fill to become a freelancer or start a business in Germany. You submit this form to the tax office (Finanzamt), and a few weeks later, you get a VAT number (Umsatzsteuernummer) and a tax number (Steuernummer). This guide will help you fill this form line by line, in plain English.

This guide is for the July 2016 version of the form. There is a new revision available. Most of the lines are identical.

Sorted can help you fill this form, online, for free. It's simpler than the guide below. You can also ask a tax advisor (Steuerberater) to do it for you. You should get a Steuerberater anyway. They are worth the money.

Before you start

Download the English translation of the form

This guide goes with the English translation of the Fragebogen zur steuerlichen Erfassung. Filling this form is easier with the English translation.

Know if you can be self-employed in Germany

If you are not a European Union citizen, you need a visa to freelance or start a business in Germany. On your residence permit (Aufenthaltstitel), look for a line that says "Selbständige Tätigkeit gestattet" (self-employment allowed). This allows you to be a freelancer or business owner in Germany1, 2, 3.

If you don't have a residence permit, or if your residence permit does not allow self-employment, you should apply for the correct visa first. Consult a relocation specialist for more details.

See How to get a freelance visa in Germany

Know if you are a Freiberufler or a Gewerbetreibende

In Germany, there is a legal difference between being a freelancer (Freiberufler) and being a tradesman (Gewerbetreibende). If you are registering a trade (Gewerbe), you must get a trade licence (Gewerbeschein) first.

See Freiberufler or Gewerbe: what's the difference?

Get a Gewerbeschein

If you are not a Freiberufler, you must complete the Gewerbeanmeldung (trade registration) and obtain a Gewerbeschein (trade licence) before you fill this form. You must do this before submitting the Fragebogen zur steuerlichen Erfassung.

See How to fill out the trade license registration in Berlin

Open a bank account

You need to have a bank account to complete this form. If you don't have a bank account, you can look at our comparison of German banks. You do not need a business account; a normal bank account is enough. Banks in other European countries are also fine.

Understand the Value Added Tax (Umsatzsteuer)

This form will be much easier to fill if you understand how the Value Added Tax (VAT) works. This quick introduction should help you.

VAT number: If you want to sell goods and services in the European Union, you need a VAT number, also known as a Umsatzsteuer-Identifikationsnummer. You will get a VAT number 4 to 6 weeks after submitting the Fragebogen zur steuerlichen Erfassung1.



Charging VAT: In Germany, you don't need to charge VAT if you are a Kleinunternehmer1. Not charging VAT saves you a lot of work, but it prevents you from claiming VAT refunds. See this guide to understand the pros and cons of not charging VAT. If you decide to charge VAT, you can't change your decision for the next 5 years1.

See A guide to VAT for freelancers in Germany

Understand the difference between revenue and profit

Revenue or income is how much money you get, even if you don't keep all of it. If you sell 500 bicycles at 200€ per bicycle, your revenue is 500 x 200€ = 100 000€. If you charge 50€ per hour, and you work 1500 billable hours, your revenue is 1500 x 50€ = 75 000€.

Profit is how much money you keep. If you sell your bicycles for 200€, but they cost 150€ to make, then you make 50€ profit per bicycle. If you sell 500 bicycles, your profit 500 x (200€ - 150€) = 25 000€.

Understand which numbers, dates and codes to use

The Fragebogen zur steuerlichen Erfassung form mentions various numbers like the tax number, the tax ID and the VAT number. This quick guide will help you fill the form correctly.

Dates: German dates are written in the DD.MM.YYYY format. March 11 2018 would be written as 11.03.2018.

German dates are written in the format. March 11 2018 would be written as 11.03.2018. Handelsregisternummer : The German Trade Register number. See our guide about the Handelsregisternummer for more information.

: The German Trade Register number. See our guide about the Handelsregisternummer for more information. Identifikationsnummer : Tax identification number (Steueridentifikationsnummer). This is an 11 digit number with the "12 345 678 901" format. See our guide about tax numbers for more details.

: Tax identification number (Steueridentifikationsnummer). This is an 11 digit number with the "12 345 678 901" format. See our guide about tax numbers for more details. Religion : Your religion code. Use the same religion you have declared during your first Anmeldung. Here is the list of religion codes 1 : Not religious for tax purposes: VD Alt-Katholische Kirche: AK Evangelisch-reformierte Kirche: RF Freie Religionsgemeinschaft Alzey: FA Freireligiöse Landesgemeinde Baden: FB Freireligiöse Landesgemeinde Pfalz: FG Freireligiöse Gemeinde Mainz: FM Freireligiöse Gemeinde Offenbach/M.: FS Israelitische Religionsgemeinschaft: IB Baden Israelitische Kultussteuer Land Hessen: IL Israelitische Bekenntnissteuer (Bayern): IS Israelitische Religionsgemeinschaft Württemberg: IW Jüdische Kultussteuer (NRW): JD Jüdische Kultussteuer (Hamburg): JH

Your religion code. Use the same religion you have declared during your first Anmeldung. Here is the list of religion codes : Steuernummer: Tax number. This is an 10 or 11 digit number written in the "12/345/67890" format. See our guide about tax numbers for more details.

Tax number. This is an 10 or 11 digit number written in the "12/345/67890" format. See our guide about tax numbers for more details. Umsatzsteuer-Identifikationsnummer (USt-IdNr.): VAT number, also known as sales tax number or turnover tax number. This is a 9 digit number with the "DE123456789" format1, 2.

Know where to find help

If you are not sure about parts of this form, we recommend you to ask a tax advisor for help. They can fill this form for you. You can find one in our list of English-speaking tax advisors in Berlin. If you need help with visa issues, take a look at our list of relocation consultants.

You can also call the "Working and Living in Germany" hotline, a free, official hotline that helps people settle in Germany. They speak English.

How to fill this form, line by line

Here is how to fill the Fragebogen zur steuerlichen Erfassung, line by line. You can find the official instructions (in German) here. You can find similar instructions (in English) here and here.



That's all! You are now ready to submit the form!

How to submit this form

In person

You can deliver this form in person to the Finanzamt you put on line 1. Bring the form and all the attached documents and go to the Finanzamt. You do not need an appointment for that.

By mail

You can send this form to the Finanzamt you put on line 1. Send the form and all attachments by registered mail (per Einschreiben).

What happens next?

In 4 to 6 weeks1, 2, you should receive your Steuernummer and VAT number (Umsatzsteuernummer) by mail. Don't forget to add these numbers to your website's Impressum, as required by law.

If you are starting a business in Germany, you should find an English-speaking tax advisor. You should also use tax software like Debitoor or Sorted to make your VAT declarations.

You should also tell your health insurer that you are self-employed. You might want to switch to private health insurance. It can be a lot cheaper for freelancers.

