Registering your self-employment in Germany? This form - the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) - is your first official step. Sounds serious, but don’t worry: we’ll walk you through it, section by section.
Let’s take the pressure off - and get it right the first time.
This form tells the Finanzamt you’re officially self-employed. With it, they’ll:
Assign your Steuernummer (tax number)
Classify your work as freelance or trade (gewerbetreibend)
Decide whether you are subject to VAT or if you qualify as a Kleinunternehmer (small business owner)
Set up income tax prepayments based on your expected earnings
Start with the basics: your name, address, birthday, marital status - plus your religious affiliation (for church tax reasons). As well as your email and phone number so the Finanzamt can reach you easily.
Here’s where you enter a job description and describe what you are planning on doing with your self-employment.
🔍 Be specific - you only have 170 characters, and this determines whether you're classified as a Freiberufler (freelancer) or Gewerbetreibender (tradesperson).
Example:
“Freelance software development for web and mobile apps, including consulting and custom solutions for clients.”
âś… Write this in German if possible.
📌 Important: If you’ve been self-employed at any point in the past 5 years - even outside of Germany - add that experience here too. It helps the Finanzamt get the full picture of your professional background.
Have a separate business address? Make sure to include it here as well.
You’ll need your tax ID (Steueridentifikationsnummer), and the start date of your self-employment.
📌 Important: Even if you haven’t made any income yet, your official start date is when you begin your self-employed activity - not when you get paid. That includes early steps like your first business-related purchases: equipment, software, subscriptions, or any other professional expenses. From that moment on, you have 6 weeks to register your business.
âś… Business activity start date
This is the date on which you actually started your self-employed activity - e.g. when you first offered your services, signed a contract, or issued an invoice. This date can be today or in the past, but not in the future.
âś… Tax-effective start date
This is the date on which you began preparing for your self-employment, e.g. by purchasing equipment. Your official tax liability begins from this point. It usually matches the start of your business operations, but doesn't have to.
Important: This date must be today or in the past - a future date is not allowed.
⚠️ Important for trade businesses (Gewerbetreibende):
If the founding date is later than the actual start of your activity (i.e. including preparations such as initial purchases), there's a problem:
Trade tax (Gewerbesteuer) liability only begins with the actual start of the trade business. Expenses from before that point count as anticipated business expenses (vorweggenommene Betriebsausgaben) - they can still be deducted for income tax purposes, but must be added back when calculating the trade income (Gewerbeertrag), which is the basis for trade tax.
In this case, you'll need to check which expenses specifically qualify as anticipated business expenses and adjust the tax base accordingly. The trade tax return for this must be submitted directly via ELSTER. At Accountable, we can't yet cover this specific case.
You’ll also estimate your revenue for this year and next, and choose whether you want to apply the Kleinunternehmerregelung (small business regulation). This affects how VAT is handled. We explain all the details in our guide here.
đź’ˇ A quick note on estimates:
A realistic estimate is totally fine - the Finanzamt doesn’t expect a crystal ball. Just make sure your numbers are based on what you genuinely expect to earn, even if you're just getting started.
If your actual income ends up differing from your estimates, don't worry. That happens quite often, and you can then explain to the tax office why things went better or worse.
Now, enter your expected profit for your first and second year.
👉 No stress - a rough guess is totally fine.
⚠️ Estimate your income, subtract your expected expenses, and you’ve got your profit. This helps the Finanzamt decide whether you need to make advance income tax payments (if it’s likely over 1.200€/year).
And don’t forget: you’ll also note whether you’re working freelance or commercially:
Freelance (Freiberuflich) → This covers certain professions like writers, designers, developers, teachers, and healthcare professionals. It typically applies to work based on personal expertise and intellectual services.
Trade (Gewerblich) → This applies if you’re selling products, running a shop, managing a business, or offering services that don’t fall under the freelance category. For example: selling products, operating a shop, ecommerce, event planning, or running an agency.
🔎 Not sure? Check our guide: Freelancer or Tradesperson?
Or just ask us - we’re here to help.
You’ll also list here any additional sources of income.
This is where refunds land - so enter your bank info.
No business account yet? No problem - your private account works for now.
You can update your bank details later once you’ve opened a business account. Just let your Finanzamt know about the change when you do.
➡️ Did you know? You can open a free Accountable Business Account after you receive your Steuernummer, right in the app.
You’ll get a confirmation email with the transmission protocol - your proof of submission. Your Steuernummer arrives by post in about 3–6 weeks. Make sure your name is on the mailbox!
Still have questions? Not sure if your info is correct?
Just email tax-coach@accountable.eu - we are happy to help you.
Join our free webinar "Be your own boss: become self-employed in Germany"
This webinar s all about helping you kick off your self-employment journey in Germany!
We’ll walk you through everything you need to know to get started with confidence and ease:
The different ways you can work in Germany & how to register correctly
What tax obligations to expect
What to watch out for when issuing invoices
How to deduct your business expenses smartly
Live Q&A - ask us anything!
➡️ Save your spot right here!
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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