Fragebogen zur steuerlichen Erfassung in English: a field guide for freelancers, GmbH and UG

The one-month period, and what happens if you miss it

The period starts with the event, not with a letter. Example: your first client work starts on 15 January 2027. The month ends on Monday 15 February 2027. If the last day were a weekend or public holiday, it would move to the next working day (§ 108(3) AO). For a GmbH or UG, the tax office often writes first after the notary appointment and asks for this form, and that letter usually quotes a tax number already.

Electronic filing is the rule. Paper is allowed only if the tax office agrees, on application, to avoid unfair hardship (§ 138(1b) AO).

If you miss the month, there is no automatic fine. Without your numbers the tax office can estimate (§ 162 AO), and it can enforce the filing with a coercive payment (Zwangsgeld, § 328 AO). The more immediate cost is that you have no tax number, so you cannot put one on your invoices. If you are late, send it now with the true start date.

Which version do you need?

Freelancer or sole trader: the sections that cause trouble

Section names are as in our guided version. The order on ELSTER can differ slightly.

• Angaben zur Person (personal details): Steuer-Identifikationsnummer means your 11-digit personal tax ID, not a tax number. Familienstand (marital status) matters because spouses can be assessed jointly (§ 26 EStG), so the form then has a section for your spouse as well. Wirtschafts-Identifikationsnummer stays empty if you do not have one.
• Bisherige persönliche Verhältnisse (earlier situation): Bisherige Steuernummer means a tax number you already had, for example from an earlier tax return. Moved in the last twelve months, including from abroad? The form asks for the date and the old address.
• Angaben zum Unternehmen, Genaue Beschreibung der Tätigkeit (Art der Tätigkeit): write what you actually do, for whom. “IT consultant who develops web software for business clients” is usable. “Consulting” or “online” is not.
• Tätigkeit ausgeübt als: freiberuflich (§ 18 EStG), gewerblich (§ 15 EStG), or land- und forstwirtschaftlich. This decides whether you pay trade tax. The tax office decides in the end. If you are unsure, our version has the option “Noch unklar” (not clear yet), but you should clear it up before you send.
• Voraussichtliche Einkünfte (expected income): this is profit, after business costs and before tax, not revenue. See the worked example below. You also state other income, such as salary or rent, because prepayments follow your total income (§ 37 EStG).
• Gewinnermittlung: Einnahmenüberschussrechnung (EÜR, cash-basis statement) is normal for freelancers and small traders. Bilanz (balance sheet) applies if you are in the commercial register as a merchant or the tax office has told you to keep books.
• Lohnsteuer-Anmeldung: only if you employ people. Our software does not offer payroll.
• Umsatzsteuer: see the VAT choices below.

Worked example: what to enter as expected income

You start freelancing on 1 September 2026. You expect EUR 4,000 per month in fees and EUR 1,000 per month in costs. For the founding year (Gründungsjahr), that is four months: revenue EUR 16,000, costs EUR 4,000, profit EUR 12,000. For the following year (Folgejahr), the form also needs a number: twelve months give revenue EUR 48,000, costs EUR 12,000, profit EUR 36,000.

Enter the part-year figures for 2026, not a yearly rate. The tax office uses them to set income tax prepayments, and also trade tax prepayments if you run a trade. Too high means you pay too much now and get it back later. Too low means a large bill after your first return.

In the example, 2026 revenue of EUR 16,000 fits the founding-year VAT limit below. 2027 still fits, because the previous year stayed under EUR 25,000 and EUR 48,000 is under EUR 100,000. But EUR 48,000 in 2027 ends the Kleinunternehmer rule from 2028, so plan for that.

GmbH or UG: the sections that differ

A company's form is shorter on private data and longer on structure.

VAT choices in the form

• Kleinunternehmerregelung (§ 19 UStG): no VAT on your invoices, and no input VAT back. The law sets EUR 25,000 for the previous year and EUR 100,000 for the current year. For the founding year, the tax administration applies the EUR 25,000 limit to that first year's actual revenue, not scaled up to twelve months (BMF letter of 18 March 2025). Choosing regular VAT although you qualify binds you for at least five calendar years (§ 19(3) UStG).
• Sollversteuerung or Istversteuerung: Soll: VAT is due by invoice or supply. Ist: VAT is due when the money arrives, only on application.
• USt-Identifikationsnummer beantragen?: tick yes if you trade with businesses in other EU countries. The VAT ID (USt-IdNr.) then comes separately from the Federal Central Tax Office, after your tax number exists.

What stops the form from going through

Our guided version blocks a filing for the same kinds of errors you would meet anyway: a missing required answer, a personal tax ID or tax number that fails the check digit, an invalid IBAN, an invalid postal code or date, or a number outside the allowed range. It also flags contradictions, such as the Kleinunternehmer choice with revenue above the limit. Immediately before sending, the official test program checks the data set.

A personal tax ID is often still missing for people new to Germany. It normally arrives by post after you register your address. See our guide to the four German tax numbers if yours has not come or you lost it.

After you send it: the wait for the number

No law sets a time limit for the tax office. It depends on how complete your answers are and how busy the office is. You will get a letter with your tax number, and possibly a request for details. Save the transfer ticket (Transferticket) as proof. If you have heard nothing after about six weeks, write to the tax office and quote the ticket and your start date.

A Gewerbeanmeldung and a company's Transparenzregister entry are separate duties.

What our module does, what it costs, and when to use someone else

The tax registration module guides you through one section at a time, with the English interface next to the German terms. It pre-fills name, legal form and town from your company data, offers a small calculator for the estimates, and suggests wording for your activity. Filling in and checking are free. EUR 35 once, for one registration and with no subscription, unlocks submission by one of two routes: you send it yourself with your ELSTER certificate and PIN, or you order it from us, and we check for completeness, ask by e-mail if something is unclear, and send it. You can start without a certificate.

One limit matters for foreign-owned companies. In our GmbH and UG version, the address fields for shareholders and managing directors currently accept only a 5-digit German postal code. If your parent company or director has an address abroad, the guided form cannot take it today, and you should not enter a false address. In that case use a Steuerberater, or the official form directly.

It explains and suggests. It does not choose for you, and it gives no tax advice. It cannot make the tax office faster. You do not have to pay us at all: the official form is free in ELSTER, and if you read German well and your case is simple, that may be all you need. A Steuerberater is the right choice if you are unsure about freelance or trade status, are moving to Germany mid-year with foreign income, or have a group structure.

Frequently asked questions

Is there an English version of the Fragebogen zur steuerlichen Erfassung?

The official form on ELSTER is in German. Our guided version has an English interface, and what goes to the tax office is the official data set.

I'm employed and start freelancing on the side. Do I need it?

Yes, a side business counts. You enter your salary as other expected income. If your side income is very small, ask the tax office about the exceptions, because the BMF can set some under § 138(1c) AO.

What do I put for voraussichtliche Einkünfte if I have no clients yet?

Your honest best estimate of profit for the founding year and the following year. A low figure is allowed if it is realistic. You can update the tax office later if things change a lot.

Our GmbH has a foreign parent. Can I use your form?

Not fully yet if the parent or a managing director has an address abroad, because our address fields expect a German postal code. A Steuerberater can file it, or you can use the official form. The rest of this guide still applies to the official form.

Can my GmbH send this before the commercial register entry?

Yes. Choose that the entry is applied for and give the date of the application. Do not wait for the entry if the company has already started activity.

Do I need an ELSTER account first?

Only if you send it yourself. Getting an ELSTER certificate is free, but part of the activation code arrives by post, so allow time for it. If you order the submission from us, you do not need one.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.

• § 138 AO: duty, one month, electronic filing
• § 108 AO: counting periods
• § 162 AO: estimates
• § 328 AO: coercive measures
• § 20 AO: responsible tax office for companies
• § 19 UStG: Kleinunternehmer rule
• BMF letter of 18 March 2025 on § 19 UStG
• § 14 UStG: tax number on invoices