Registration of a taxpayer / corporation
the Entrepreneur
The registration duties of the entrepreneur depend on whether a business is to be established or an activity in a professional service is to be carried out (see
information sheet for business enterprises and
information sheet for freelancers).
The responsible tax office provides information in those cases where an evident assignment of the activity to professional services, or to a business appears difficult.
Further information about the particulars in the case of new establishments by non-residents contains the
information sheet special formalities.
the Employer
Every employer registers his employees with the
statutory social security insurances. In the Federal Republic of Germany these comprise health, aged care, pension and unemployment insurance. The employer and employee jointly bear the contributions.
The employer bears the costs for contributions towards the accident insurance associations to cover occupational accident costs. For the trade businesses, the central contact partners are the employers'
liability insurance association and for professional services the
respective associations.
The job centre issues a business number upon application, which is entered in the insurance certificate of the employees. The business number must also be notified to the tax office with the PAYE tax deduction.
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