Freelance activity; notification of the opening of a business
You must immediately notify the relevant tax office of the commencement of freelance work and also submit the relevant tax registration questionnaire (see under the "Description" tab).
Description
If you take up a freelance activity, you must first notify the responsible tax office directly within one month. As a rule, the tax office in whose district you have your residence or in which you carry out your commercial or freelance activity is locally responsible.
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.
In addition to the above-mentioned notification, you must provide the tax office with further information on the legal and factual circumstances relevant for 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
Notification of the commencement of a freelance activity to the responsible tax office can generally be made informally. Please note, however, that you must also send the relevant tax registration questionnaire to the tax office; the tax office will not request you to do so.
For the following questionnaires for tax registration, there is an obligation to send them electronically to the tax office; unless the tax office has permitted the provision of information on the basis of 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/community
- Formation of a corporation or cooperative
- Formation of a corporation under foreign law
The questionnaires can be completed via "MeinELSTER" and sent electronically to the tax office (see under "Online procedure").
In the case of the establishment of an association or another corporation under private law 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 (published at www.formulare-bfinv.de) 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).
Links to more information
Status: 01.02.2023
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
If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.