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).
Forms
Please select a location in "Localization" so that the address of the responsible authority can be filled in.
Links to more information
Status: 08.08.2022
Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat
- 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