General – founding & basics · 1.10

What is the tax registration questionnaire?

Short answer

With the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire), you register your UG or GmbH with the Finanzamt (tax office). You submit it electronically via ELSTER within one month after commencing activity. Afterwards, you receive your Steuernummer (tax number).

Key points

There is a dedicated questionnaire for corporations. It requests details about the company, shareholders and managing directors, the business activity, bank details, and your estimate for revenue and profit. In the process, you make four decisions with consequences:

Kleinunternehmerregelung (small business regulation) yes or no
Soll-Versteuerung (accrual taxation) or Ist-Versteuerung (cash-basis taxation) for Umsatzsteuer (VAT)
Apply for a USt-IdNr. (VAT ID), for example for customers in the EU
Wirtschaftsjahr (financial year), usually the calendar year

Based on your estimate, the tax office determines advance tax payments and sets how often you must submit Umsatzsteuer-Voranmeldungen (advance VAT returns). Estimate realistically: estimating too low leads to high subsequent tax payments later, while estimating too high ties up funds that you need in the beginning. Incidentally, the W-IdNr. (business identification number) is issued by the Federal Central Tax Office without an application and does not replace the Steuernummer.

Figures & thresholds (as of November 2026)

Deadline: one month after commencing activity
Kleinunternehmer: prior-year revenue of at most €25,000, current year at most €100,000; in the year of formation at most €25,000
Ist-Versteuerung: up to €800,000 prior-year revenue

Legal basis

§ 138 AO§ 139c AO§ 18 UStG§ 19 UStG§ 20 UStG§ 27a UStG

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