Registering as a freelancer in Germany is simpler than incorporating a company — there’s no notary, no commercial register, and often no fee at all. But there’s one step you cannot skip: telling the Finanzamt you’ve started, before you send your first invoice.
Step 1 — Confirm you’re a Freiberufler, not a Gewerbetreibender
This decides which office you register with. Freiberufler (liberal professions under §18 EStG — writers, designers, consultants, IT specialists, therapists, and similar) register directly with the Finanzamt. Gewerbetreibende (anyone selling goods or running a commercial service) must first register at the Gewerbeamt, which then forwards your details to the Finanzamt automatically.
If you’re not sure which applies to you, see our guide on Freiberufler vs. Gewerbetreibender before you file anything — getting this wrong means re-registering later.
Step 2 — Fill out the Fragebogen zur steuerlichen Erfassung
This questionnaire is how the Finanzamt sets up your tax file. Submit it through ELSTER (elster.de), the official online tax portal — paper forms are still accepted but ELSTER is faster and free.
You’ll need to provide:
- Your personal details and existing Steuer-Identifikationsnummer (the ID number you already have from your local residents’ registration — not the same as a business tax number)
- The date you started (or plan to start) freelancing
- A description of your activity
- An estimate of your expected profit for the current and following year
- Your bank details
- Whether you want to opt into VAT (“Regelbesteuerung”) or use the Kleinunternehmerregelung (see below)
Timeline: the Finanzamt typically issues your Steuernummer (tax number) within one to four weeks. You can start working and invoicing before it arrives — just send corrected invoices with the Steuernummer once you receive it if you already billed a client.
Step 3 — Decide: Kleinunternehmer or standard VAT
If your turnover is under €25,000 in the current year and expected to stay under €100,000 next year, you can register as a Kleinunternehmer (§19 UStG). You don’t charge VAT, don’t file VAT returns, and every invoice carries a note stating the exemption.
If you expect to exceed those thresholds, or you want to reclaim VAT on business expenses (common if you’re buying equipment early on), opt into standard VAT taxation instead. This is a checkbox on the Fragebogen — you can also switch later, but you’re bound to your choice for five years once you opt into standard taxation.
Step 4 — Health insurance and pension, before you need them
Registering with the Finanzamt does not register you for health insurance or pension contributions — that’s a separate step you handle yourself:
- Health insurance — as a freelancer you choose between staying in the statutory system (gesetzliche Krankenversicherung) at an income-based rate, or private insurance (private Krankenversicherung), which can be cheaper when you’re younger and healthier but harder to leave later. Contact your insurer directly; this isn’t handled by the Finanzamt.
- Pension insurance — most freelancers are not required to pay into the statutory pension scheme, with exceptions for certain professions (teachers, midwives, some craftspeople, and — importantly — many self-employed IT contractors working primarily for one client, who may be classified as “arbeitnehmerähnliche Selbständige”). Check your specific profession if you’re unsure.
- Artists and writers — if your work is artistic, musical, literary, or journalistic, look into the Künstlersozialkasse (KSK), which pays half your health and pension contributions on your behalf.
What you do not need as a Freiberufler
- No trade license (Gewerbeschein)
- No entry in the Handelsregister (commercial register)
- No mandatory IHK (Chamber of Commerce) membership
- No minimum capital
These only apply to Gewerbetreibende and companies — see our guide on setting up a GmbH or UG if you’re considering incorporating instead.
Timeline overview
| Step | Typical duration |
|---|---|
| Fill out Fragebogen via ELSTER | Same day |
| Steuernummer issued | 1–4 weeks |
| Health insurance switch/registration | 1–2 weeks |
| KSK application (if applicable) | 4–8 weeks for a decision |
You’re legally allowed to start working and invoicing as soon as you’ve submitted the Fragebogen — you don’t need to wait for the Steuernummer to arrive before doing your first job.
In Billino
Once you have your Steuernummer, add it to your sender profile — it appears on every invoice automatically. If you registered as a Kleinunternehmer, enable that option in your profile and Billino adds the required §19 UStG exemption note to every invoice without any manual editing.
