Business & Self-employment

Start, register, test and grow a business in Germany.

Decision workspace

Business & Self-employment

Start, register, test and grow a business in Germany.

Clear inputs · visible sources

1Input
2Review
3Result
4Next step

Section tools

You're in Start a Business. Use this to move from an idea to a legally registered business in Germany. Start with Rechtsform Finder if you're unsure whether Gewerbe, Freiberufler, UG or GmbH fits.

What this does: Lays out every Finanzamt step in the right order, with what each one means.

When to use it: Right after registering, to avoid missing the Fragebogen and deadlines.

What you need: Your registration date and expected turnover.

What to do next: Complete the Fragebogen zur steuerlichen Erfassung; a Steuerberater can review it.

Estimate for preparation — not tax advice. Confirm figures with a Steuerberater or your Finanzamt.

The brutal first-year Finanzamt timeline

What lands in your mailbox, when, and what it costs.

0
Month 0
Registration
Gewerbeanmeldung (~€40) or notary + Handelsregister (UG/GmbH).
1
Month 1
Tax questionnaire
Finanzamt sends the «Fragebogen zur steuerlichen Erfassung» via ELSTER — your profit estimate here sets your prepayments. Reply within ~1 month.
2
Month 2
Tax number + IHK letter
You get your Steuernummer/USt-IdNr. The IHK/HWK sends a mandatory-membership invoice (often €30–€200+).
3
Month 3
First VAT return
First monthly Umsatzsteuer-Voranmeldung due (monthly for the first 2 years).
3
Month 3
First tax prepayment
First quarterly Körperschaft-/Einkommen- & Gewerbesteuer-Vorauszahlung — the cash shock.
6
Month 6
Ongoing prepayments
Quarterly tax prepayments continue (Mar/Jun/Sep/Dec). Keep liquidity ready.
10
Month 10
Bookkeeping crunch
Prepare your year-end accounts; corporations must publish (Bundesanzeiger).
12
Month 12
Annual return
First annual tax returns + (for UG/GmbH) financial statements due in the following year.

Simplified estimates from public German law (2026). Not legal or tax advice — confirm with a Steuerberater/Rechtsanwalt.

Official German sourcesLast updated: Reviewed regularlyMethodology

The brutal first-year Finanzamt timeline

What lands in your mailbox, when, and what it costs.

0
Month 0
Registration
Gewerbeanmeldung (~€40) or notary + Handelsregister (UG/GmbH).
1
Month 1
Tax questionnaire
Finanzamt sends the «Fragebogen zur steuerlichen Erfassung» via ELSTER — your profit estimate here sets your prepayments. Reply within ~1 month.
2
Month 2
Tax number + IHK letter
You get your Steuernummer/USt-IdNr. The IHK/HWK sends a mandatory-membership invoice (often €30–€200+).
3
Month 3
First VAT return
First monthly Umsatzsteuer-Voranmeldung due (monthly for the first 2 years).
3
Month 3
First tax prepayment
First quarterly Körperschaft-/Einkommen- & Gewerbesteuer-Vorauszahlung — the cash shock.
6
Month 6
Ongoing prepayments
Quarterly tax prepayments continue (Mar/Jun/Sep/Dec). Keep liquidity ready.
10
Month 10
Bookkeeping crunch
Prepare your year-end accounts; corporations must publish (Bundesanzeiger).
12
Month 12
Annual return
First annual tax returns + (for UG/GmbH) financial statements due in the following year.

Simplified estimates from public German law (2026). Not legal or tax advice — confirm with a Steuerberater/Rechtsanwalt.

Business & Self-employment

Your decision view

The brutal first-year Finanzamt timeline

The brutal first-year Finanzamt timeline