Tax Registration Questionnaire Step by Step: How to Complete It for Your GmbH

Key points

What you need

• Gesellschaftsvertrag (articles of association) and Gesellschafterliste (list of shareholders)
• Handelsregisteranmeldung (commercial register application) or excerpt, if already available
• Name, address, and tax ID (Steuer-ID) of all managing directors and shareholders
• IBAN of the business bank account
• Your estimate for revenue and profit, for this year and next year

Overview of the sections

• General information: company name exactly as in the articles of association, management address, contact details
• Register and formation: date of the notarial deed, commercial register court, commercial register number if applicable
• Parties involved: shareholders with their shares, managing directors as legal representatives
• Bank details: for refunds; you issue a SEPA direct debit mandate separately
• Tax advisory: leave blank if you file it yourself
• Profit and advance payments: estimate realistically
• Umsatzsteuer (VAT): revenue estimate, Kleinunternehmer (small business regulation), Soll- or Ist-Versteuerung (accrual or cash accounting), USt-IdNr. (VAT ID)
• Lohnsteuer (wage tax): if the GmbH pays you a salary, it is an employer and must register for wage tax
• Attachments: attach the articles of association and key contracts if requested

Check the preview before submitting and save it as a PDF. Incomplete information leads to queries, and your tax number will arrive later.

Figures & thresholds (as of November 2026)

• Deadline: one month after commencing business activities

Legal basis

§ 138 AO§ 41a EStG§ 19 UStG§ 20 UStG§ 27a UStG

Continue

• Next video: When does the tax number arrive, and may I issue invoices beforehand?
• Related: What is ELSTER, and how does my GmbH get an account?