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.