How to Get a Tax Number for a New Business in Germany

To get a tax number (Steuernummer) for a new business in Germany, you register the activity, tell the tax office about it, and wait for the number by post. Concretely: register a trade (Gewerbeanmeldung) if you run one — freelancers skip this — then submit the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) through ELSTER, and your local Finanzamt issues your Steuernummer. If you charge VAT or trade across the EU, a VAT ID is also requested. The process takes a few weeks, not a few days.

Who this applies to#

• Applies to: anyone starting a business, freelance practice, or side activity in Germany that generates income.
• Also relevant if: you already have your personal tax ID and now need a business number too.
• Not sure which number you need? Start with the tax number vs tax ID comparison.

Step 1 — Register the activity#

Trades (Gewerbe) — most commercial activity, e-commerce, trades, agencies — must file a Gewerbeanmeldung at the local trade office (Gewerbeamt), the duty set out in § 14 of the Trade Regulation Act (Gewerbeordnung, GewO). Many cities now offer this online; otherwise it is a short in-person appointment, often completed the same day for a small fee.

Freelancers (Freiberufler) — the liberal professions such as writers, developers, consultants, doctors and lawyers — do not register a Gewerbe. They skip straight to Step 2. Whether work counts as a Freiberuf or a Gewerbe affects this step and the trade-tax position; which classification applies is determined by the Finanzamt (a Steuerberater can advise).

Step 2 — File the Fragebogen zur steuerlichen Erfassung (via ELSTER)#

You must notify the tax office that you have taken up an activity — the obligation in § 138 Abs. 1b of the Fiscal Code (AO) — by completing the Fragebogen zur steuerlichen Erfassung. Since 2021 this is filed electronically through ELSTER (Mein ELSTER), the tax authority's online portal.

In the questionnaire the applicant enters the personal tax ID, describes the activity, estimates expected turnover and profit, and sets out two further items: the VAT treatment (below) and, for traders, bank details for direct debit.

Step 3 — Receive your Steuernummer#

Your Finanzamt reviews the questionnaire and sends your Steuernummer by post. This typically takes about 2–6 weeks, depending on the office and season. Once you have it, you can issue compliant invoices — a German invoice must show a Steuernummer or a VAT ID.

Step 4 — VAT: Kleinunternehmer or a VAT ID?#

Two related points are addressed inside the questionnaire.

Separately, a VAT ID (Umsatzsteuer-Identifikationsnummer, USt-IdNr) is issued by the Federal Central Tax Office under § 27a UStG. It is used mainly for cross-border EU business (buying or selling to businesses in other EU countries). It can be requested in the questionnaire or later, and usually arrives within a few days to about two weeks. A domestic-only Kleinunternehmer often does not need one.

What changes by city#

• The Gewerbeamt is a city service, so the Gewerbeanmeldung step differs by municipality — Munich, Berlin, Hamburg, Frankfurt, Stuttgart and Cologne each set their own fee and offer varying online options.
• Your Finanzamt is assigned by where you live or operate; issuing times for the Steuernummer vary office to office.
• Freelancers avoid the Gewerbeamt in every city — the city step simply does not apply to them.

What changes by visa track#

• EU/EEA citizens may register a business or go freelance freely.
• Non-EU nationals need a residence title that permits the activity. Self-employment specifically is the freelance/self-employment permit under § 21 AufenthG; an employer-tied permit does not automatically allow running your own business.
• Students have restricted rights and usually cannot operate a business on a student visa without extra permission.

Whether a given permit allows self-employment is determined by the Ausländerbehörde; an immigration lawyer can advise on an individual case. The tax registration and the immigration permission are separate approvals.

Frequently asked questions#

This is general information about German rules and procedures, not tax or legal advice. For your own situation, speak to a Steuerberater or a lawyer.