Month 3
Time
1 to 2 hours of forms · weeks for the Steuernummer
Cost
Free to register
Difficulty
Medium
What to bring
Steuer-ID and Anmeldung
A description of your freelance activity
Estimated first-year income
A German bank account
Not needed: A company or trade licence, for true Freiberufler professions
Your options
ELSTER (Fragebogen zur steuerlichen Erfassung)
The official, free registration
Free
Complete the tax-registration questionnaire on ELSTER. The Finanzamt issues your Steuernummer for invoicing in a few weeks.
Steuerberater (tax adviser)
A professional files it for you
€150 to 400 setup
Worth it once income is real or your status is borderline freelance vs trade (Gewerbe). Their fee is tax-deductible.
English-friendly tax apps
Guided registration & filing
€100 to 200/yr
Tools like sorted or Accountable walk you through registration, VAT and bookkeeping in English.
Prices checked June 2026
Do it
- 1
Confirm freelance vs trade
"Freie Berufe" (creative, technical, consulting work) register as Freiberufler; commercial activity is a Gewerbe needing a trade licence. Check which you are.
- 2
File the Fragebogen on ELSTER
Submit the tax-registration questionnaire with your Steuer-ID, activity description and income estimate.
- 3
Get your Steuernummer
The Finanzamt posts a Steuernummer (separate from your Steuer-ID), put it on every invoice you issue.
- 4
Decide on VAT and set money aside
Choose the small-business VAT exemption (Kleinunternehmer) or charge VAT, and reserve roughly 25 to 35% of income for tax.
Words you'll hear
Finanzamt
The tax office. Where freelancers register (Fragebogen zur steuerlichen Erfassung) and everyone files an annual return.
Common questions
Do I charge VAT from the start?
Not necessarily, under the Kleinunternehmer threshold you can skip VAT. Above it, or by choice, you charge and remit it quarterly.
Does my residence permit allow freelancing?
Only if it's endorsed for self-employment. Check your Aufenthaltstitel, a standard employee permit doesn't automatically permit freelance income.
Read more
Taxes for newcomers
Full guide · 6 min read
Full checklist tracking and task completion live in the Settli app for Berlin.