How to fill the Fragebogen zur steuerlichen Erfassung – in English for new self-employed people in Germany

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If you’re a freelancer or self-employed professional in Germany, completing the Fragebogen zur steuerlichen Erfassung form is a crucial step to register your self-employed business with the tax authorities. This form provides the Finanzamt (tax office) with essential information about your personal details, business activities, and tax obligations. Since 2021, the form must be submitted online via the ELSTER portal, which is available only in German.

This guide will walk you through each section of the form, providing English translations and explanations to help you navigate the process confidently. We also show you slightly faster and easier ways to proceed.

Fragebogen zur steuerlichen Erfassung form english guide

If you have any questions, feel free to use the comments section. I answer each question personally.

How to fill in the Fragebogen zur steuerlichen Erfassung form online for self-employed

You can register as a self-employed with the Finanzamt in 3 ways:

  1. Do it yourself online via ELSTER, the official tax tool.
    • The ELSTER interface is available in English but the contents of the forms are only available in German.
    • Some of the questions are a bit confusing in bureaucratic-German.
    • It’s free but it’s not user friendly.
    • This process is explained step-by-step below.
  2. Use a third-party tool, which have credentials with the Finanzamt to register on your behalf.
    • It’s available in English.
    • Questions are formulated in every day language.
    • It’s free & easy-to-use (even on mobile).
    • It’s safe & recognized by the Finanzamt.
    • We recommend Sorted & Accountable.
  3. Hire an accountant or tax advisor to do it for you.
    • They take your data and do everything for you.
    • It’s more expensive.
    • It’s usually faster.

Accessing and navigating the form on ELSTER

  1. Register on ELSTER: Visit ELSTER and create an account. You’ll receive an activation code by post, which can take a few days. Here is a full guide on how to register with ELSTER.
  2. Log in: Once activated, log in to your ELSTER account.
  3. Locate the Form: Navigate to Formulare & Leistungen > Alle Formulare > Fragebogen zur steuerlichen Erfassung für Einzelunternehmen.

Fill in the form via ELSTER – step by step guide in English

Section 1: Angaben zur Person – Personal details

This section collects your personal details.

Steuerpflichtige(r) – Taxable person

  • Anrede – Salutation
  • Titel – Title (e.g., “Dr.”)
  • Name – Last name
  • Geburtsname – Birth name (if applicable)
  • Vorname – First name
  • Namensvorsatz – Name prefix
  • Namenszusatz – Name suffix
  • Ausgeübter Beruf – Current profession
  • Geburtsdatum – Birthdate
  • Religion
  • Identifikationsnummer – Tax ID
  • Umsatzsteuer-Identifikationsnummer – VAT ID – Leave blank if you’re registering a new business and don’t have one yet.
  • Vergabedatum – Date of issuance of your VAT number (again leave empty if this is a new business)
  • Familienstand – Marital status
    • Stand der Ehe / eingetragenen Lebenspartnerschaft – Marital or partnership status
    • seit dem – Since… (enter the date you got married or entered the partnership)

Adresse – Address

  • Adresse im Inland – Address in Germany
    Use your home address, not your business address.
    • Straße, Hausnummer, Hausnummerzusatz – Street, house number, additional info (e.g., floor, building, room number)
    • Adressergänzung – Additional details (e.g., “bei [your name]” if your name isn’t on the mailbox)
    • Postleitzahl, Wohnort – Postal code and city (e.g., “10115” and “Berlin”)
  • Adresse im Ausland – Address abroad (optional)
    Same fields as above.
  • Postfach – P.O. box (optional)
    • Postfach (e.g., “3 22 63”)
    • Postleitzahl, Ort (e.g., “10115” and “Berlin”)

Telefon – Phone number :

  • Vorwahl international – Country code (e.g., “+49” or “0049” for Germany)
  • Vorwahl national – Local prefix (e.g., “30” or “1522”)
  • Rufnummer – The rest of the number

E-Mail-Adresse – Email address

Use your personal or business email. The Finanzamt usually contacts you by post anyway.

Internetadresse – Website URL

Section 2: Ehegatte / Ehegattin / eingetragene(r) Lebenspartner(in) – spouse details

Enter your spouse’s or registered partner’s details here. Yes, I know: this is strange. Why should you give out information about your partner not involved in your business.

  • Same fields as in section 1: salutation, title, name, profession (in German), birthdate, religion, tax ID
  • Adresse – address : Fill this only if different from yours.
    • German or foreign address
    • Optional P.O. box

Section 4: Steuerliche Beratung – Tax advisor

Provide your tax advisor’s details, if you have one. Otherwise, skip this section.

  • Natürliche Person – Name of tax advisor
  • Adresse – Address
  • Telefon – Phone number
  • E-Mail – Email address
  • Vollmacht – Power of attorney: ask your advisor about submitting this via the Vollmachtsdatenbank. They know how to proceed.

Section 5: Empfangsbevollmächtigte(r) für alle Steuerarten – Power of attorney for your tax advisor

Here you can authorize someone (usually your tax advisor) to handle tax matters on your behalf.

  • Steuerliche Beratung mit Empfangsvollmacht: tick this box if your tax advisor from section 4 should act on your behalf. Submission is done via the Vollmachtsdatenbank.
  • Alternative representative (if not your tax advisor):
    • Natürliche Person – Person’s name, address, phone, email
    • Nicht natürliche Person – Company name, address, phone, email

Section 6: Bisherige persönliche Verhältnisse – Previous personal situation

Use this section if you’ve moved recently or paid taxes in Germany in the past.

  • Frühere Adresse – previous address
    If you moved in the last 12 months, enter the previous address and move-in date.
  • Einkommensteuer in den letzten 3 Jahren – income tax in the past 3 years
    Select the state where you paid income tax, and provide your previous Steuernummer (tax number), if available.
  • Ehegatte – spouse’s tax details
    If your spouse paid tax under a different tax office or number, enter it here.

Section 7: Angaben zum Unternehmen – Business details

This section of the Fragebogen zur steuerlichen Erfassung covers your business registration.

  • Art der Tätigkeit – Type of activity
    Describe your work or business in German. Be specific. This determines whether you are a Gewerbetreibender (trader) or Freiberufler (freelancer). Examples:
    • Arzt – Internist (doctor, internist)
    • Bäckerei (Handel mit Backwaren) – Bakery (selling baked goods)
  • Bezeichnung des Unternehmens – Business name Example: “John Smith, painter”
  • Beginn der Tätigkeit – Start date Include when you began working, opened bank accounts, etc.
  • Adresse des Unternehmens – Business address
  • Telefon – Business phone number
  • E-Mail – Business email address

Section 8: Abweichender Ort der Geschäftsleitung – Other places of businesses

Ignore this. this is for incorporated businesses such as GmbH or AGs, in case their management team sits in different place than the registered address.

Section 9: Betriebstätten – Other places of businesses

If your business includes multiple physical locations where you sell or produce stuff as a regular part of your operations, it must be listed here. If you travel or visit clients to perform your services, it doesn’t need to be mentioned here.

Section 10: Handelsregistereintrag – Trade register entry

For self-employed people, this section is only relevant in the case of the legal form e.K. (eingetragene(r) Kaufmann/-frau). If your business isn’t required to be listed in the trade register, don’t register-it involves extra paperwork and legal obligations.

If you need to register, it must be stated whether an entry in the commercial register has been planned or already been made. In addition to the date, the registration court and the commercial register number must be stated.

  • “Eine Eintragung ist beabsichtigt” (registration is intended)
    Choose Ja if you plan to register in the Handelsregister. If not, choose Nein.
  • “Eine Eintragung ist erfolgt” (registration is already done)
    Choose Ja if your business is already registered. If it’s a new business, choose Nein.
  • “Der Handelsregistereintrag besteht seit” (registered since)
    If already registered, enter the date it was registered. If not, leave it empty.
  • “Antrag beim Handelsregister wurde gestellt” (application submitted)
    Choose Ja if you already applied for the register but haven’t received confirmation. Otherwise, choose Nein.
  • “Antrag wurde gestellt am” (application date)
    If you applied, enter the application date. Otherwise, leave empty.
  • “Ort des zuständigen Registergerichts” (court location)
    If you applied or are registered, enter the name of the local registry court.
  • “Handelsregister Bezeichnung” (register label)
    Enter the letter prefix of your Handelsregister number (like “HRB”).
  • “Handelsregister Nummer” (register number)
    Enter the numeric part of your Handelsregister number.

Here you define the type of company you’re starting.

  • “Gründungsart” (type of formation): Choose Neugründung (new formation).
  • “Gründungsdatum” (start date): Enter your business start date.
  • “Vorherige/r Inhaber/in” (previous owner): Leave empty-you’re starting fresh.
  • “Vorheriges Unternehmen” (previous company): Leave empty as well.

Section 12: Bisherige betriebliche Verhältnisse – Previous business activities

Answer whether you had other businesses or were self-employed in Germany in the last 5 years.

  • Choose “Ja” if: you were a freelancer, business owner, farmer, or held more than 1% of a company.
  • Choose “Nein” if none of those apply.

If you chose Ja, provide:

  • Type of work (e.g. “Freelance designer”)
  • Location (city)
  • Duration (from – to) (start and end dates)
  • VAT number (if available)
  • Previous tax number (if available)

Section 13: Angaben zur Festsetzung der Vorauszahlungen – Estimating tax prepayments

This section is often the most complex to fill in. Estimate your profit, not revenue, for the first two years. Include all income sources (job, freelance, investments, etc.) that might contribute towards German income tax for you as a private person. This is how the Finanzamt will estimate how much income tax is owed over the year. Since the income of your spouse/partner comes into play in this calculation, you’ll need to provide information for them too. You’ll fill in:

  1. Your income for year 1 and 2
  2. Your spouse’s income for year 1 and 2 (leave blank if not married)

Income categories:

  • Land- und Forstwirtschaft: agriculture/forestry
  • Gewerbebetrieb: Business/trade (Gewerbebetrieb)
  • Selbständiger Arbeit: freelance work
  • Nichtselbständiger Arbeit: employment (salary)
  • Kapitalvermögen: capital gains (stocks, dividends)
  • Vermietung und Verpachtung: rental income
  • Sonstigen Einkünften: other income (like pensions)

Optional fields (leave blank if unsure):

  • Sonderausgabe – Special expenses (e.g. insurance premiums)
  • Steuerabzugsbeträge – Tax deduction amounts

Abschnitt 14 – Angaben zur Gewinnermittlung – Information on profit calculation

This section of the Fragebogen zur steuerlichen Erfassung defines how you intend to calculate your business profits. There are two main methods:

Art der Gewinnermittlung (Method of profit calculation)

  • Einnahmenüberschussrechnung (EÜR): Tick this box if you’re a freelancer or running a small business. The majority use this option safely. In doubt, ask a tax advisor.
    Cash-based accounting under §4 Abs. 3 EStG.
    Recommended for most freelancers or sole proprietors whose:
    • Annual turnover is under 800,000€
    • or
    • Annual profit is under 80,000€
  • Betriebsvermögensvergleich (Bilanzierung): only tick this if you know you’re obliged to or your tax advisor recommends it.
    Balance sheet accounting under §4 Abs. 1 or §5 EStG.
    Required for merchants under the commercial code if you are earning more than the thresholds indicated above or if you’re voluntarily keeping double-entry books.
  • Andere Methode (other methods)
    Only applicable in niche cases (e.g., agriculture or forestry). Most freelancers leave this blank.

Section 15: Freistellungsbescheinigung gemäß § 48b EStG (Bauabzugssteuer)

You can safely ignore this section. Section 15 is unlikely to be relevant for most founders.

Companies in the construction industry have the option of applying for a certificate of exemption from tax deduction for construction services.   

Section 16: Angaben zur Anmeldung und Abführung der Lohnsteuer

You can safely ignore this as well. This is only relevant for incorporated companies with employees.

Abschnitt 17 – Angaben zur Anmeldung und Abführung der Umsatzsteuer (VAT registration and payment)

This section is of the Fragebogen zur steuerlichen Erfassung is tricky. It helps the Finanzamt determine how you will handle VAT (Umsatzsteuer)-whether you’ll use the small business regulation, what payment schedule applies to you, and whether you prefer actual or accrual-based reporting. Here’s what to know:

You’ll need to provide revenue estimates for the following periods:

  • im Jahr der Betriebseröffnung – In your first calendar year
    Estimate your total revenue from now until December 31 of the same year (not a rolling 12 months).
  • im Folgejahr – In your second calendar year
    Estimate your revenue for the full calendar year following the year of founding.

Be realistic but don’t stress. It’s just a forecast, not a binding contract.

Kleinunternehmer-Regelung auswählen, Selecting the small business scheme

  • … In Rechnungen wird keine Umsatzsteuer gesondert ausgewiesen …: Tick this box if you want to apply the Kleinunternehmerregelung (small business scheme).
    • If you do, you won’t charge VAT, and the rest of the VAT-related questions in this form are skipped.
    • Your expected revenue must stay under 25,000€ in the current year and 100,000€ in the following years (as per § 19 UStG).
  • Es wird auf die Anwendung der Kleinunternehmer-Regelung verzichtet: Tick this if you do not want to use the small business scheme, even if you’re eligible. Important: Once waived, you can’t opt back in for 5 years.

Wenn Sie nicht als Kleinunternehmer gelten: If you’re not using the small business scheme

You’ll need to give an estimate of:

  • Your expected VAT payment, based on projected turnover.
  • Which VAT rates apply to your sales:
    • 19% standard VAT (use this as a rule of thumb for most services)
    • 7% reduced VAT (if applicable to your services)
    • 0% for tax-exempt services under § 4 UStG

If your business includes both taxable and exempt activities, be sure to separate them accordingly.

Zahlungsfrequenz – VAT payment schedule

Box 126: Tick this if your estimated annual VAT burden exceeds 9,000€. This means you’ll file monthly VAT returns. If it’s under 9,000€, you’ll file quarterly.

Steuerbefreiung und ermäßigter Steuersatz – Exemptions and reduced tax rates

  • Box 136: Fill this if you provide VAT-exempt services under § 4 UStG (e.g. intra-EU deliveries, medical services).
  • Also use this box if you charge reduced VAT (7%), e.g. for books, certain food products, or creative services. These must be clearly stated on invoices and properly justified.
  • Box 138: Only fill this if you qualify for average taxation (Durchschnittssatzbesteuerung) under § 24 UStG. Not relevant for most self-employed people-this applies to agricultural/forestry businesses.

Soll- oder Istversteuerung – Accrual or actual-based VAT reporting

  • Box 139: Decide whether to use:
    • Sollversteuerung – VAT is based on invoiced amounts, even if unpaid.
    • Istversteuerung – VAT is based on money actually received. This is usually the better option for freelancers or small service providers.

To apply for Istversteuerung, choose the applicable reason:

  • Your turnover will be under 800,000€ in the founding year, or
  • You’re exempt from double-entry bookkeeping under § 148 AO, or
  • You’re a Freiberufler not using double-entry bookkeeping voluntarily

Umsatzsteuer-Identifikationsnummer – VAT ID number

  • Box 144: Always request a VAT ID (USt-IdNr.), even if you don’t need it yet. It’s free and saves time later if you start invoicing clients in the EU.

Besondere Steuerschuldnerschaft – Reverse charge for specific services

  • Final subsection: This applies only if you offer construction or building cleaning services. If that’s not you, skip it. If it is, ask a tax advisor for guidance.

If you miss a required field or make a conflicting selection, ELSTER will flag the issue and display a message.

Section 18: Umsatzsteuerliche Organschaft (§2 Abs. 2 Nr. 2 UStG) – VAT corporation

You can ignore this safely. Unless you’re part of a tax group (a special setup where several companies are treated as one for VAT purposes), just leave this one blank.

Section 19: Besonderes Besteuerungsverfahren (“One-Stop-Shop”)

This section is about the One-Stop-Shop (OSS) – a simplified way to handle VAT if you’re selling to non-business customers in other EU countries.

You can skip this section if:

  • You don’t have any customers in other EU countries
  • You’re a Kleinunternehmer and don’t charge VAT
  • You sell through app stores like Google Play or Apple – in that case, the sale is to the platform, not the customer

Otherwise, here’s when to tick a box: more than 10,000€/year in B2C sales to other EU countries. OSS might save you some admin. Check the box if you want to handle all EU VAT reporting in Germany.

Subsection: Für im Inland ansässige Unternehmer (based in Germany)

  • Ich nehme das besondere Besteuerungsverfahren (Mini-One-Stop-Shop) in Anspruch …
    Tick this if you sell digital products or services (apps, hosting, SaaS, ebooks, etc.) to private individuals in other EU countries.
  • Ich habe keine Niederlassung in einem anderen EU-Mitgliedstaat …
    Tick this if you:
    • Sell to non-business customers in other EU countries
    • Earn less than 10,000€/year (excl. VAT) from these sales, this year and last year
    • Don’t have a business branch elsewhere in the EU
  • Die entsprechenden Umsätze werde ich im Inland … versteuern
    You’ll handle VAT for those sales through the German system.
  • Auf die Möglichkeit der Versteuerung der entsprechenden Umsätze im Inland verzichte ich …
    You’re choosing to not tax those sales through Germany for at least 2 years (useful in some strategic setups).
  • Ich werde das besondere Besteuerungsverfahren (One-Stop-Shop) in Anspruch nehmen (§18j UStG)
    Tick this if you want to use OSS (note: this replaced the Mini-OSS in 2021).
  • Die entsprechenden Umsätze werde ich direkt in den anderen EU-Mitgliedstaaten erklären
    You’ll declare VAT directly in each country where your customers are. More admin, but sometimes necessary.

Subsection: Für in einem anderen EU-Mitgliedstaat ansässige Unternehmer

Ignore this part unless your business is based outside Germany but within the EU.

This section is all about online sales.

  • Ich verkaufe über einen eigenen Webshop
    You sell via your own website
    Add your shop’s URL
  • Ich werde über eine/mehrere elektronische Schnittstellen … handeln
    You plan to sell via a platform like Amazon, eBay, Etsy, etc.
    Tick the box and…
  • Elektronische Marktplätze
    List all platforms you’ll sell on (plus your seller username on each)

Section 21: Gesondert einzureichende Unterlagen – additional supporting documents

Here’s where you tick the documents you’ll send along with this form. Things like:

  • Your business registration (if applicable)
  • Partnership agreements
  • Articles of incorporation
  • Freelance proof (for certain professions)

Only include what’s relevant to your setup. If in doubt, more is better than not enough.

I hope this step-by-step guide on how to fill in the Fragebogen zur steuerlichen Erfassung in English was useful to you. That was… long. Let me know if you have questions in the comments.

FAQ

Do I need to fill out this form before I start freelancing or doing business?

Yes. This is your official tax registration and must be submitted before you start invoicing clients. Skipping this step can delay your tax number or lead to fines.

What’s the difference between Steuernummer and Steuer-ID?

  • Steuer-ID is your personal tax identification number (assigned for life).
  • Steuernummer is your business tax number, issued after you submit this form.

How long does it take to get my Steuernummer after submitting the form?

Usually 2-6 weeks, depending on your local tax office (Finanzamt). Berlin tends to be on the slower end.

Can I submit the form online?

Yes, You have to do it in digital form. Keep in mind: you’ll need to register and verify your identity, which adds a few days.

What if I make a mistake? Can I edit the form later?

You can send corrections to your Finanzamt afterward, but it’s best to double-check beforehand, especially your VAT settings and revenue estimates.

I’m not sure whether to choose Kleinunternehmerregelung or not. What should I do?

If you expect less than 25,000€ in revenue during your first year, you can opt for the Kleinunternehmerregelung. This means you won’t charge VAT. However, once you opt out, you’re locked out for 5 years. Make the choice that best supports your business model.

What is Ist vs. Soll-Versteuerung?

  • Ist-Versteuerung = you pay VAT only when your clients actually pay you (better for cash flow).
  • Soll-Versteuerung = you pay VAT as soon as you issue the invoice, even if the client hasn’t paid yet.

Most small businesses prefer Ist-Versteuerung. You can request this in field 139.

What if I don’t know my expected revenue yet?

No problem:just provide your best estimate. Your numbers don’t have to be exact; they’re mainly used to determine your VAT obligations and reporting frequency.

I’m a content creator/coach/freelancer. Do I check anything about “One Stop Shop” or EU sales?

Only if you sell digital products or services directly to non-business customers in other EU countries and expect more than 10,000€/year from those sales. If you use platforms like Apple, Google, or Udemy, you’re not the seller of record, so this doesn’t apply.

Do I need a tax advisor to fill out this form?

Not necessarily. If your setup is simple (e.g. freelance web design or tutoring), you can fill it out yourself. But if your situation involves employees, multiple founders, or international sales, a tax advisor is a smart investment.

Sources and references

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