The tax registration questionnaire informs the tax office about the commencement of a taxable activity. As a tax consultant for GmbH foundations, we present you with our article the questionnaire that is necessary for the registration of a GmbH. In addition to general information, this also includes important information about the foundation of the GmbH, the operating sites and employees as well as the tax rate for sales tax. In addition, various documents with the tax registration questionnaire have to be submitted. Examples of this are the social contract, the opening balance sheet, an extract from the commercial register or the power of attorney for the tax consultant.

Before the questionnaire on tax registration is presented, we will briefly comment on the most important points when establishing a GmbH.

1.1.Necessary steps in advance

1.1.1. Notarisation of the social contract

First of all, the GmbH must of course first be formally founded. As a first step, a notarized declaration of the social contract is required. The GmbH shareholders must prove to the notary at the time of establishment that the deposits to be borne by them were made. In addition, other aspects may also require the cooperation of the notary, for example when transferring a property to the GmbH to be founded. Furthermore, the entry in the commercial register must be arranged. This too can be initiated by a notary.

1.1.2 Appointment of the Managing Director

A further step in establishing a GmbH can be regulated at the appointment with the notary, namely the appointment of the managing director or directors. This requires a resolution of the shareholders, which also requires notarial confirmation.

1.1.3. Registration with the Commercial Register

The commercial register also requires some documents for the registration. In addition to the notarized social contract, an opening balance sheet of the GmbH must also be submitted.

1.1.4. Registration at the Trade Office

As a commercial company, the GmbH is also a commercial company. Therefore, the GmbH must also consider the registration with the locally competent trade office when it is founded.

2. The tax registration questionnaire

2.1. General information

One of the first important actions of the newly founded GmbH is registration for tax purposes with the competent tax office. It should be noted that this is in accordance with § 137 Abs. 2 AO within one month. For this purpose, the tax registration questionnaire is required. Since there is a corresponding questionnaire for different purposes, it is of course important to make sure that you fill in the correct questionnaire for tax registration. In our example, it contains information on the name and registered office of the GmbH as well as the field of activity of the company. In addition, the permanent establishments must be indicated in the tax registration questionnaire. In addition, the financial officers are interested in who is the legal representative or tax consultant of the GmbH.

2.2. Information on the establishment of the GmbH

Information is also required to establish the GmbH. The social conditions are also of interest here. This includes information on the type and amount of the share capital and the proportion thereof that has already been paid in. Of course, the shareholders with name and address and their respective tax numbers should also be mentioned in the questionnaire for tax registration.

2.3. Key figures for determining tax advance payments

What is also queried in the questionnaire for tax registration is the expected turnover and profit of the GmbH. This information is collected, inter alia, in order to determine the advance payments on corporation tax and business tax. Wages or salaries to employees are also relevant. Entries in the form are also provided for the expected sales tax. This requires a large amount of data, such as questions about the taxation procedure in the construction industry or the “mini-one-stop-shop”. In this eighth section of the questionnaire on tax registration, the question of which tax rate applies to sales tax is also of particular importance.

2.4. Concluding information

This section includes the mandatory subscription with place, date and signature. It shall also indicate which documents are attached to the tax entry questionnaire in the Annex.

In order to register the GmbH for tax purposes, the competent tax office requests in particular the company contract, the opening balance sheet, an extract from the commercial register and a listing of all operating sites. For example, when a company is taken over or converted from another form of company, corresponding contracts must be submitted. Further organic links must also be documented with evidence. These must be included in the tax registration questionnaire.

In addition to these necessary documents, other documents can also be considered. For example, a declaration of participation in the SEPA direct debit procedure or an exemption from tax secrecy (if you wish to communicate by e-mail with the tax office) is optionally submitted. If a tax consultant is commissioned to deal with tax matters, a power of attorney must also be issued for this purpose and presented to the competent tax office as an annex with the questionnaire for tax registration.

Of course, this is only a selection of the usual documents that the tax office may need for the tax registration of a GmbH. In individual cases, further proof can therefore also be requested.

4th tax consultant for the founding of GmbH

The short description shows that the tax registration of a GmbH to be founded can be quite complex, depending on the case. However, it also reflects its great importance for the future taxation of the GmbH. So if you want to found a GmbH and have the certainty that the tax office has all tax aspects correctly, should take the advice of an experienced tax consultant.

As a renowned tax consultant for entrepreneurs, we have the experience to provide you with both professional advice and support during the establishment of your GmbH. Of course, filling in and submitting the questionnaire for tax registration is also part of our service offer. In addition, we look after your GmbH and you in the medium and long term. Because only a smooth start of your company gives you the framework with which you are secured about the future.