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How to fill out the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire)

Your step-by-step guide to fill out the Fragebogen zur steuerlichen Erfassung - and register your self-employment with confidence.

Daniela avatar
Written by Daniela
Updated over 3 weeks ago

Registering your self-employment in Germany? This form - the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) - is your first official step. Sounds serious, but don’t worry: we’ll walk you through it, section by section.

Let’s take the pressure off - and get it right the first time.


💡 What is it exactly?

This form tells the Finanzamt you’re officially self-employed. With it, they’ll:

  • Assign your Steuernummer (tax number)

  • Classify your work as freelance or trade (gewerbetreibend)

  • Decide whether you are subject to VAT or if you qualify as a Kleinunternehmer (small business owner)

  • Set up income tax prepayments based on your expected earnings


✅ Ready? Let’s go through the Fragebogen step by step.

1. Personal details

Start with the basics: your name, address, birthday, marital status - plus your religious affiliation (for church tax reasons). As well as your email and phone number so the Finanzamt can reach you easily.


2. Business info

Here’s where you enter a job description and describe what you are planning on doing with your self-employment.

🔍 Be specific - you only have 170 characters, and this determines whether you're classified as a Freiberufler (freelancer) or Gewerbetreibender (tradesperson).

Example:

“Freelance software development for web and mobile apps, including consulting and custom solutions for clients.”

✅ Write this in German if possible.

📌 Important: If you’ve been self-employed at any point in the past 5 years - even outside of Germany - add that experience here too. It helps the Finanzamt get the full picture of your professional background.

Have a separate business address? Make sure to include it here as well.


3. Tax setup

You’ll need your tax ID (Steueridentifikationsnummer), and the start date of your self-employment.

📌 Important: Even if you haven’t made any income yet, your official start date is when you begin your self-employed activity - not when you get paid. That includes early steps like your first business-related purchases: equipment, software, subscriptions, or any other professional expenses. From that moment on, you have 6 weeks to register your business.

Business activity start date
This is the date when you actually began your self-employment - for example, when you first offered your services, signed a contract, or issued an invoice. This date can be today, in the past, or, if planned, in the future.

Tax-effective start date
This is the date when your tax obligations officially begin. Usually, it corresponds to the start of your business, but it doesn’t have to.

Important: The date must be today or in the past; future dates are not allowed.

You’ll also estimate your revenue for this year and next, and choose whether you want to apply the Kleinunternehmerregelung (small business regulation). This affects how VAT is handled. We explain all the details in our guide here.

💡 A quick note on estimates:

A realistic estimate is totally fine - the Finanzamt doesn’t expect a crystal ball. Just make sure your numbers are based on what you genuinely expect to earn, even if you're just getting started.

If your actual income ends up differing from your estimates, don't worry. That happens quite often, and you can then explain to the tax office why things went better or worse.


4. Tax estimation

Now, enter your expected profit for your first and second year.

👉 No stress - a rough guess is totally fine.

⚠️ Estimate your income, subtract your expected expenses, and you’ve got your profit. This helps the Finanzamt decide whether you need to make advance income tax payments (if it’s likely over 1.200€/year).

And don’t forget: you’ll also note whether you’re working freelance or commercially:

  • Freelance (Freiberuflich) → This covers certain professions like writers, designers, developers, teachers, and healthcare professionals. It typically applies to work based on personal expertise and intellectual services.

  • Trade (Gewerblich) → This applies if you’re selling products, running a shop, managing a business, or offering services that don’t fall under the freelance category. For example: selling products, operating a shop, ecommerce, event planning, or running an agency.

🔎 Not sure? Check our guide: Freelancer or Tradesperson?

Or just ask us - we’re here to help.

You’ll also list here any additional sources of income.


5. Bank account

This is where refunds land - so enter your bank info.

No business account yet? No problem - your private account works for now.

You can update your bank details later once you’ve opened a business account. Just let your Finanzamt know about the change when you do.

➡️ Did you know? You can open a free Accountable Business Account after you receive your Steuernummer, right in the app.


🚀 After you submit

You’ll get a confirmation email with the transmission protocol - your proof of submission. Your Steuernummer arrives by post in about 3–6 weeks. Make sure your name is on the mailbox!


Still have questions? Not sure if your info is correct?

Just email tax-coach@accountable.eu - we are happy to help you.

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