Legal steps to register
Everybody with the permission to work in Germany can register as a self-employed and start their business. Below we have provided you with a concrete list of the legal steps you have to take. So that you're set up for success right from the start!
Starting Self-Employment: Checklist
What is it?
Necessary to obtain your tax identification number (Steuernummer) which allows you to invoice clients and officially conduct business.
Do I really need it?
Yes, it is mandatory for all self-employed professionals. Otherwise, you’re not able to send correct and legal invoices to clients.
Where can I get it and what does it cost?
The official registration with your Finanazmt is free of charge. You can find the digital form online. Either fill it in on the ELSTER or Accountable website. You can also fill it out with the help of a tax advisor. They usulally charge €90 – €150.
What is it?
This registration is required for those who are starting a trade business (Gewerbe). This is the formal act of announcing the commencement of a trade business to the local trade office (Gewerbeamt).
Do I really need it?
It’s only required for those operating a trade business (Gewerbe). Freelancers (Freiberufler) are exempt. Find out if you are Gewerbe or Freiberufler here.
Where can I get it and what does it cost?
You can obtain the Gewerbeanmeldung at the trade office of your local municipality. Larger cities might have multiple offices, so it’s best to check in advance which one is responsible for your district or area. Costs vary between €20 – €60.
What is it?
It’s the registration with the commercial register for business entities (Handelsregisteranmeldung). Generally, individual self-employed professionals don’t need to register.
Do I really need it?
No, not necessary for most self-employed individuals. It’s more relevant for larger business entities like GmbH or UG.
Where can I get it and what does it cost?
The Handelsregister is maintained by the local Amtsgericht. The exact court and the department responsible for it may vary depending on your location. Costs for self-employed professionals should be around €20 – €30 for the registration if you don’t consult a lawyer or tax advisor.
What is it?
Depending on the nature of your business, additional permits might be necessary. Examples could be health and safety permits, food handling certificates, etc.
Do I really need it?
It varies depending on the type of business and the industry. You might need it for opening a restaurant or a pharmacy, for example.
Where can I get it and what does it cost?
It really depends on what you do. For specific permits and authorizations in Germany, such as those required for certain trades (Gewerbeordnung, Meisterpflicht in crafts) you must consult the relevant professional bodies to determine the exact costs.
Your official tax registration
The one thing everybody needs to do: register with the tax office (Finanzamt). With this free form you can register officially and free of charge. After submitting the form the Finanzamt will review your registration form and send you your tax number via letter.
FAQs on tax registration
Anyone starting a self-employed business in Germany, whether as a freelancer or a tradesperson (Gewerbe), needs to register with the tax office (Finanazmt). This also applies if you want to register as part-time self-employed or Kleinunternehmer.
Simply put, withour a tax number you can’t invoice your client. A tax number is essential for proper tax reporting and invoicing.
Here you find everything you need to know about the German tax numbers.
The form, which is called “Fragebogen zur steuerlichen Erfassung” asks for details about your business, income, and other relevant information. We’ve provided helpers and articles in English to help you at every step!
The final decision lies with the tax office (Finanzamt). However, there are some guidelines that determine, wether your self-employed profession falls is a Gewerbe or the work of a freelancer. We provide helping context in the form itself to give the right information, but you can also read about it here.
Yes! You can contact our experienced Accountable Tax Coaches in the help chat within the form. They will personally help you with any questions.
Yes, you can use the form on the Accountable website. It will be sent to your local Finanzamt via our official ELSTER interface.
As a self-employed professional in Germany, there is no legal obligation to hire a tax advisor.
In any case, you are responsible for all your own administration, accounting, and tax obligations. Whether you work with a tax advisor depends on your needs and budget.
The official registration itself is directly available online and free of charge.
If you decide to use Accountable as your tax software, our Tax Coaches will be there to answer your questions on a daily basis. Should you need a tax advisor for a certain issue, we will connect you with one of our official tax advisor partners.
