As a rule, you must register your company or self-employed activity for tax purposes online.

Make your tax registration online:

• Log in to the "ELSTER- Ihr Online-Finanzamt" website of the German tax administration with your ELSTER user account.
  • Note: If you do not yet have an ELSTER user account, you must first create one. Registration involves several steps and can take up to two weeks. You also need the ELSTER user account to submit your tax return electronically.
• Then select the "All forms" option under the "Forms & services" tab. Then click on the tax registration questionnaire relevant to your business or self-employed activity.
• Complete the online form in full and upload any required documents. Submit the questionnaire.
• The tax office will check your details and you may need to submit additional documents.
• You will then be notified of your tax number in writing.

Note: There is currently no online procedure available for associations.

In cases of hardship or if an online procedure is not yet available, you can register for tax purposes in writing:

• If available, download the relevant tax registration questionnaire from the website of the Federal Tax Administration or request one from the tax office responsible for you.
• Complete the questionnaire in full. Use the questionnaire to check whether the tax office requires further documents from you.
• Send the questionnaire and any documents to your tax office. The tax office will check your details and you may need to submit additional documents.
• You will then receive a notification of your tax registration.