Freelance activity; notification of the opening of a business

The commencement of a freelance activity must be reported directly to the responsible tax office without any formalities. In addition, you must provide the responsible tax office with further information on the legal and factual circumstances relevant for taxation.

Description

If you take up a freelance activity, you must notify the responsible tax office directly within one month. In principle, an informal registration is sufficient. The local tax office responsible is the one in whose district you are domiciled or in whose district you carry out your commercial or freelance activity.

If, on the other hand, you open a commercial business or a permanent establishment, you must notify the municipality (for further information, see "Related Topics" - "Trade Notification; Trade Registration"). The tax office will then be informed about your commercial activity directly by the municipality.

Inaddition, you must provide the tax office with further information on the legal and factual circumstances relevant to taxation within one month. The following questionnaires are available for this purpose:

  • Commencement of a commercial, self-employed (freelance) or agricultural and forestry activity (sole proprietorship)
  • Formation of a partnership/shareholding
  • Formation of a corporation or cooperative
  • Formation of a corporation under foreign law
  • Formation of an association or other corporation under private law within the meaning of § 1 (1) numbers 4 and 5 KStG or commencement of an economic/entrepreneurial activity

Based on the information you provide in the questionnaire, the tax office will assign a tax number and may assess advance payments.

Procedure

You must notify the responsible tax office of the commencement of freelance work.

For the following questionnaires for tax registration, there is an obligation to transmit the information electronically to the tax office; unless the tax office has permitted the provision of information according to an officially prescribed form upon request due to a case of hardship.

  • Commencement of a commercial, self-employed (freelance) or agricultural and forestry activity (sole proprietorship)
  • Formation of a partnership/association
  • Formation of a corporation or cooperative

As of January 1, 2022, the electronic transmission obligation also applies to the questionnaire "Formation of a corporation under foreign law".

The questionnaires can be completed via "My ELSTER" and sent electronically to the tax office (see under "Online procedure").

In the case of the establishment of an association or other private law corporation within the meaning of Section 1 (1) numbers 4 and 5 KStG or the commencement of an economic/entrepreneurial activity, the information must be provided in accordance with the officially prescribed form until further notice.

Deadlines

You must notify the responsible tax office of the commencement of freelance work within one month.

In addition, you must provide the tax office with further information on the legal and factual circumstances relevant for taxation within one month (see: questionnaires for tax registration).

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Forms

Please select a location in "Localization" so that the address of the responsible authority can be filled in.

  • Prefillable Form, Bavaria-wide: Formloser Antrag (mit Unterschrift)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

    Dieser Assistent unterstützt Sie bei der Erstellung eines formlosen Schreibens, wenn die zuständige Stelle kein Antragsformular zur Verfügung stellt.

Links to more information

Status: 08.08.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Bild zur Leistungsbeschreibung

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.