Want to work in Germany for yourself — as a beauty professional, house manager, or online shop owner? The path from idea to tax number consists of several clear steps: Gewerbeamt → GewA 1 form → ELSTER → Finanzamt → Steuernummer. We break down how to open a Gewerbe in Germany in 2026 as an Einzelunternehmen, which fields to fill in, and what to do if the Steuernummer takes a long time to arrive.
This article was prepared based on the free step-by-step guide "How to Open a Gewerbe in Germany in 2026 and Get a Steuernummer" (data verified by the guide's authors on 01.10.2026). This is a general instruction for Einzelunternehmen and does not replace individual tax advice. GmbH, UG, GbR, and complex cross-border cases require a different form.
Whether you need to register a Gewerbe
Usually yes, if the activity is independent, ongoing, and aimed at profit: trade, services, Hausmeisterservice, cosmetic services, online shop.
Often no — for Freie Berufe, managing your own property, and primary production. But tax registration may still be required.
Step 1. Gewerbeamt: where and with what to submit
The law (GewO), the structure of the GewA 1 form, and tax registration via ELSTER are federal. What differs is the portal, the Gemeinde, the fee amount, the identification method, and local attachments. You submit at the location of the Betriebsstätte — the fixed place of business (salon, office, workshop, warehouse, shop, or management location). A home address can also be a Betriebsstätte if the business is actually run from there and the lease agreement permits it.
Examples of state portals: service-bw.de (Baden-Württemberg), bayernportal.de (Bayern), service.berlin.de (Berlin — as of the verification date, €15 online, €26 offline for Einzel-Gewerbe), wirtschaft-service-portal.nrw (NRW), amt24.sachsen.de (Sachsen). In most states, the service and fee depend on the specific Gemeinde.
What to bring with you
Step 2. GewA 1 form: key fields
The current GewA 1 has 2 pages and fields 1–33 (official template — Anlage 1 GewAnzV). The most important for a standard Einzelunternehmen:
How to describe the activity (field 18)
Good — specific:
Bad — too broad: "Dienstleistungen aller Art" or "Handwerk, Renovierung, Reparaturen." It's unclear what exactly you do and whether Erlaubnis/Handwerksrolle are needed. Don't add permit-requiring activities "for the future"; if there are several activities, highlight the Schwerpunkt or add a Beiblatt.
Step 3. ELSTER: access and the correct form
Important: The Gewerbeamt transmits the information to the Finanzamt, but this does not replace the Fragebogen zur steuerlichen Erfassung — you must submit it yourself within 1 month of starting the activity.
Path after logging in: Formulare & Leistungen → Alle Formulare → Fragebogen zur steuerlichen Erfassung → Fragebogen … für Einzelunternehmen. At the start, select Neue Steuernummer beantragen, then the Land and Finanzamt — based on the Ort der Geschäftsleitung (check via the official BZSt Finder: bzst.de/gemfa).
Step 4. Fragebogen: what to pay attention to
The form has 24 sections, but you don't need to fill in all of them: Organschaft, OSS, Bauleistungen, employees, or trade — only if applicable.
Before submitting, run the Prüfung, fix errors, and after pressing the Versenden button, be sure to save the Übertragungsprotokoll — this is proof of the date and successful transmission.
Step 5. Steuernummer: how long to wait and what to do
After submission, the Finanzamt checks the data, sends a Rückfrage if needed, assigns the number, and notifies you by mail. A separate application is usually not required. There is no single deadline: the duration depends on the Finanzamt, the completeness of the form, and the type of activity. A year of waiting cannot be considered the norm.
If the number doesn't arrive for a long time
- Find the Übertragungsprotokoll and check the date of successful submission (if there's no protocol — check Entwürfe).
- Check whether the Finanzamt is correct (based on the Ort der Geschäftsleitung), and whether the case was transferred after a move.
- Check the ELSTER-Postfach, email, and regular mail — there may be a Rückfrage.
- Make sure you're looking for the Steuernummer, not the Steuer-ID or USt-IdNr.
- Prepare your Steuer-ID, start date, business data, and ask about the Bearbeitungsstand.
Template of a short letter (transmit the Steuer-ID only via a secure channel — through an ELSTER-Nachricht or official contact):
Three different numbers: don't confuse them
The W-IdNr. (Wirtschafts-Identifikationsnummer) is also being gradually introduced, but it does not replace the Steuernummer.
Invoices before receiving the number: don't substitute the Steuer-ID for the Steuernummer, don't put a made-up number, and don't show Umsatzsteuer if you operate as a Kleinunternehmer. Agree on a safe procedure with the Finanzamt or Steuerberatung.
After receiving the Steuernummer
Conclusion
Opening a Gewerbe and getting a Steuernummer is entirely feasible on your own: a specifically described activity in GewA 1, a timely submitted Fragebogen via ELSTER, the correct Finanzamt, and a saved Übertragungsprotokoll — that's 90% of success. Check municipal fees and local online procedures before submitting, and discuss complex tax issues with a consultant.
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Source: the free guide "How to Open a Gewerbe in Germany in 2026 and Get a Steuernummer" (verified 01.10.2026) and the official sources it references: elster.de, gesetze-im-internet.de (GewAnzV, § 14 GewO, § 19 UStG), service-bw.de, bzst.de.