Describe the activity precisely
The tax office needs to understand what you actually do, not just your job title. A consultant, developer or designer can fall differently depending on qualifications and services.
Complete the tax questionnaire
Submit the expected turnover and profit, VAT treatment, bank details and activity data through the prescribed electronic process. Request a VAT ID where cross-border EU business requires it.
- Start date and service description.
- Realistic turnover and profit forecast.
- Client countries and customer type.
- Small-business VAT decision.
Prepare for prepayments
The forecast can drive initial income-tax prepayments. Review them when business changes rather than waiting for a large overpayment or year-end balance.
Frequently asked
Do freelancers need a tax number?
Yes. It is issued after tax registration and is used for filings and invoices as applicable.
When should I register?
Promptly after starting the activity, within the statutory registration timeframe.
Do I also need a trade registration?
Only if the activity is commercial rather than a recognised liberal profession.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.