LumenDo I have to register with the tax office when I start freelancing in Germany?
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Yes. The Fiscal Code says anyone who takes up a freelance (freiberufliche) activity must notify the competent tax office, and anyone opening a trade business must notify the municipality, which informs the tax office. You must also give the tax office further tax details electronically. The deadline is one month after starting.
Key facts
| What | The law says | Source |
|---|---|---|
| Freelance activity (freiberufliche Tätigkeit) | Notify the tax office competent under § 19 AO | AO § 138(1) sentence 3 |
| Trade business (Gewerbe) | Notify the municipality on the official form; it informs the tax office without delay | AO § 138(1) sentence 1 |
| Further tax details | Those who must notify also give the tax office further information relevant to taxation, in the official electronic data format | AO § 138(1b) sentences 1–2 |
| Paper instead of electronic | On application, the tax office can allow the official paper form to avoid undue hardship | AO § 138(1b) sentence 3 |
| Deadline | Within one month of the event | AO § 138(4) |
| Moving or closing | Also to be notified | AO § 138(1) sentence 4 |
| Minor activities | The Federal Ministry of Finance can exempt activities with no or only minor tax effect, by letter in the Federal Tax Gazette | AO § 138(1c) |
| Businesses and shareholdings abroad | Residents report them with the tax return, at the latest 14 months after the end of the tax period | AO § 138(2), (5) |
Freelance or trade: who you notify
The Fiscal Code distinguishes two routes in § 138(1):
- Freelance activity. If you take up a freiberufliche activity, you notify the tax office directly, the one competent under § 19 AO.
- Trade business. If you open a trade business (gewerblicher Betrieb) or a permanent establishment, you notify the municipality where it is opened, using the official form. The municipality must inform the competent tax office without delay.
The same applies when you move or give up the business, establishment or freelance activity. VAT entrepreneurs can also meet these duties electronically with the tax office responsible for their VAT (AO § 138(1a)).
The further tax information
Anyone who must notify the opening of a business or the start of freelance work must also give the tax office further information about the legal and factual circumstances relevant to their taxation (AO § 138(1b)). The law requires this to be sent in the officially prescribed data format through the officially designated interface. On application, the tax office can accept the official paper form instead to avoid undue hardship.
Deadline: one month
Notifications under § 138(1), (1a) and (1b) must be made within one month of the event (AO § 138(4)), so within a month of starting, moving or ending the activity.
Related questions
- VAT for small businesses: see the Germany small business VAT exemption page.
- Filing your income tax return: see the Germany tax return deadline page.
Sources
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This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.