Fragebogen zur steuerlichen Erfassung: Step-by-Step in English

Michael Stiller

Steuerberater & Expert-Comptable

Founder of FRADECO GmbH StBG, a Franco-German tax advisory firm with offices in Bonn and Paris. Licensed Steuerberater (Steuerberaterkammer Rheinland-Pfalz) and French Expert-Comptable. Triple Master's in International Management (France, Germany, Russia). Specialises in cross-border tax compliance for international businesses operating in Germany.

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If you are registering a foreign company for VAT in Germany, the Fragebogen zur steuerlichen Erfassung is the single most important document you will encounter. It is the official tax registration questionnaire that every Finanzamt requires — and it is available only in German. This guide walks you through every section in plain English.

What Is the Fragebogen zur steuerlichen Erfassung?

The Fragebogen zur steuerlichen Erfassung — literally "questionnaire for tax registration" — is the official form used by German tax authorities to register a new taxpayer. Every business that operates in Germany, whether domestic or foreign, must complete this form as part of the tax registration process.

The form collects all the information the Finanzamt needs to assign you a tax number (Steuernummer), determine your filing obligations, set up direct debit for VAT payments, and issue your EU VAT identification number (USt-IdNr.).

There is no official English translation. The form must be submitted in German, using German tax terminology. This is why the vast majority of foreign companies work with a Steuerberater (licensed tax advisor) or a specialised provider to complete it.

When Do You Need the Fragebogen?

You need to complete the Fragebogen zur steuerlichen Erfassung whenever you:

• Register a new business in Germany — whether a GmbH, branch office, or sole proprietorship
• Register a foreign company for German VAT — the most common scenario for e-commerce sellers and companies with German warehouse stock
• Open a branch or permanent establishment (Betriebsstätte) in Germany
• Change your tax registration details — such as a new legal representative or change in business activity

For foreign e-commerce sellers: if you store goods in Germany (including Amazon FBA warehouses) or sell directly to German consumers above the EU distance selling threshold, the Fragebogen is part of your VAT registration application. It is submitted alongside your incorporation documents, passport copies, and proof of business activity.

The Form Section by Section

Below is a detailed walkthrough of each major section of the Fragebogen. The German section headings are included so you can cross-reference with the actual form.

Section 1: General Information (Allgemeine Angaben)

This is the identification section. It establishes who you are, where you are based, and how the Finanzamt should contact you.

• Company name — Your legal company name exactly as it appears on your certificate of incorporation. Do not translate it or abbreviate it.
• Legal form (Rechtsform) — The German equivalent of your company type. A UK Ltd is mapped to a specific German classification, an Irish Ltd to another, a French SAS to yet another. Getting this mapping wrong is one of the most common mistakes (see below).
• Registered address — Your company's official address in your home country. This is not your German address.
• German correspondence address (Empfangsbevollmächtigter) — Since you are a foreign company, all Finanzamt correspondence will be sent to a German address. This is typically your Steuerberater's office or your service provider's address. This field is mandatory for foreign registrations.
• Date of incorporation — When your company was legally formed.
• Contact details — Phone number, email address, and optionally a fax number (yes, German tax offices still use fax).

Section 2: Business Activity (Angaben zur Tätigkeit)

The Finanzamt needs to understand what your company does in Germany. This section determines which tax rules apply to you.

• Description of business activity — A brief, specific description of what you do. For example: "Online retail of consumer electronics via Amazon marketplace" or "Wholesale distribution of fashion accessories to German retailers." Be precise — vague descriptions like "trade" or "services" will trigger follow-up questions and delays.
• Date business activity began in Germany — When you first stored goods in Germany, made your first German sale, or started operating from a German location. If you are registering proactively before starting, indicate the planned start date.
• Expected annual revenue in Germany — Your estimated taxable turnover for the current and following calendar year. This must be stated in euros. If you have been operating in Germany before registering (which you should not, but it happens), you also need to report actual revenue for the current period.
• Sales channels — Marketplaces used (Amazon, eBay, Kaufland, Otto) and whether you operate your own webshop.

Section 3: Legal Representative (Gesetzlicher Vertreter)

Every company must have at least one legal representative on file with the Finanzamt. For foreign companies, this is typically the managing director or CEO.

• Full name — First name and surname as shown on the passport.
• Date of birth — Required for identity verification.
• Nationality — Current citizenship.
• Home address — The personal residential address of the legal representative, not the company address.
• Contact details — Direct phone number and email.
• Role — The German equivalent of the representative's title: Geschäftsführer (managing director), Director, Vorstand (board member), etc.

If the company has multiple directors, all must be listed. A passport copy for each legal representative must be submitted alongside the Fragebogen.

Section 4: Shareholders (Gesellschafter / Beteiligte)

German tax authorities require disclosure of all shareholders with a significant ownership stake. This is for anti-money-laundering compliance and beneficial ownership transparency.

• All shareholders with 25% or more ownership — Each must be listed individually.
• Name and address — For individual shareholders: personal name and residential address. For corporate shareholders: company name, registered address, and registration number.
• Share percentage — The exact ownership percentage for each shareholder.
• For corporate shareholders — If a shareholder is itself a company (e.g., a holding company), you need to provide that company's name, country of registration, and commercial register number.

If ownership is spread among many small shareholders with none exceeding 25%, you may still need to disclose the ultimate beneficial owner depending on the Finanzamt's requirements.

Section 5: Bank Account (Bankverbindung)

This section is where many applications fail. The Finanzamt needs a bank account to process VAT payments and, critically, to set up a SEPA direct debit.

• IBAN — A German or international IBAN. German IBANs (starting with DE) are preferred but not always required. Some Finanzamt offices accept foreign IBANs within the SEPA zone.
• Bank name — The name of your bank.
• BIC/SWIFT — The bank's international identifier.
• SEPA direct debit mandate (Lastschriftmandat) — This authorises the Finanzamt to debit VAT payments directly from your bank account. The mandate must be signed by the legal representative and submitted as part of the application.

Section 6: VAT Details (Umsatzsteuer)

This is the section that specifically deals with your VAT registration preferences and history.

• Application for a USt-IdNr. — Whether you are applying for a German VAT identification number. For foreign companies, the answer is always yes.
• Previous German VAT registration — Whether you have previously been registered for German VAT. If yes, you must provide your old Steuernummer. This prevents duplicate registrations and ensures continuity of your tax history.
• Expected taxable turnover — Your estimated turnover subject to German VAT for the current and following year, in euros.
• Filing frequency — How often you will submit VAT returns. For foreign companies in the first two calendar years, monthly filing is mandatory (monatliche Abgabe). After two years, you may qualify for quarterly filing if your annual VAT liability is below €7,500.
• Kleinunternehmerregelung — The small business exemption. This does not apply to foreign companies and should be explicitly declined on the form. Selecting it by mistake would mean you cannot issue invoices with German VAT — a serious error for e-commerce sellers.

Common Mistakes That Delay Your Application

Based on hundreds of registrations processed, these are the errors we see most frequently:

How VATdesk Handles the Fragebogen

Our registration process is designed to eliminate the complexity of the Fragebogen entirely. Here is how it works:

1. English-language registration form — You complete a guided 7-step form in English. Every question maps directly to a field on the Fragebogen, but is written in plain language with contextual help.
2. Document upload — Upload your certificate of incorporation, passport copies, and proof of business activity directly through the platform.
3. Automatic Fragebogen generation — We generate the complete Fragebogen in correct German, with proper legal form mappings, correctly formatted addresses, and all required fields populated.
4. SEPA mandate included — The SEPA Lastschriftmandat is generated automatically based on the bank details you provide. You sign it digitally or download it for wet signature.
5. Finanzamt routing — We identify the correct Finanzamt based on your country of origin and submit directly.
6. Submission within 48 hours — Once all documents are received, your complete application — Fragebogen, SEPA mandate, and supporting documents — is submitted to the Finanzamt within 48 hours.
7. Status tracking — Track your application status through your VATdesk dashboard. We handle all Finanzamt correspondence and follow-ups in German on your behalf.

Frequently Asked Questions

Is there an English version of the Fragebogen?

No. There is no official English version of the Fragebogen zur steuerlichen Erfassung. The form must be completed and submitted entirely in German. Foreign companies typically work with a Steuerberater or a specialised service provider like VATdesk to complete it correctly.

Can I fill it out myself?

Technically yes, but it is not recommended. The form is entirely in German and contains tax-specific terminology that does not translate directly. Incorrect entries cause processing delays and may result in wrong tax classifications — for example, accidentally opting into the small business exemption (Kleinunternehmerregelung) when you should not. These mistakes are difficult and time-consuming to correct after submission.

How many pages is the Fragebogen?

The full form is 8 pages long. However, not all sections apply to foreign companies. For a typical foreign e-commerce seller or company registering for German VAT, around 4 to 5 pages need to be completed. The remaining sections cover domestic-only topics such as trade tax (Gewerbesteuer) details and payroll registration.

What is the SEPA mandate and why is it required?

The SEPA Lastschriftmandat (direct debit mandate) authorises the Finanzamt to debit VAT payments directly from your bank account. It is a mandatory component of the tax registration process. Without a signed SEPA mandate, the Finanzamt will return your application as incomplete. The mandate covers all tax types associated with your registration — primarily VAT (Umsatzsteuer) but potentially also corporate income tax if applicable.