Registering the start of self-employment in agriculture and forestry with the municipality or city

Notification of commencement of gainful employment in an agricultural or forestry business in accordance with Section 138 of the German Fiscal Code (AO).

If you take up an independent agricultural or forestry activity, you must notify your local or municipal authority within one month.

As an operator of an agricultural or forestry business, you are not subject to the obligation to register with the Trade Licensing Office.

In addition to the obligation to notify the opening of the business, there is an obligation to submit a completed tax registration questionnaire to the tax office.

Single Point of Contact

For this procedure, you can use the service of the Single Point of Contact (Einheitlicher Ansprechpartner). They will guide you through the administrative procedure, take care of correspondence with all the offices responsible for your request and will be available to you as a competent advisor.

Onlineantrag und Formulare

Hinweis: Sobald Sie eine Postleitzahl oder einen Ort angegeben haben, können wir Ihnen an dieser Stelle den Onlineantrag und die Formulare der zuständigen Stelle anzeigen. Ort angeben

Zuständige Stelle

Municipality or city council

Hinweis: Sobald Sie eine Postleitzahl oder einen Ort angegeben haben, können wir Ihnen an dieser Stelle weitere Informationen zu der für Sie zuständigen Stelle anzeigen. Ort angeben
Warum soll ich einen Ort angeben?
Mit Hilfe der Ortsangabe können wir die für Sie passenden Informationen, Formulare, Dienste und Ihre zuständige Stelle anzeigen.
Welchen Ort soll ich angeben?
Zum Beispiel Ihren Wohnort, wenn Sie einen Reisepass beantragen wollen oder den Unternehmensstandort, wenn Sie ein Gewerbe anmelden möchten.

Service details

Prerequisite

According to § 13 of the Income Tax Act (EStG), gainful employment in agriculture and forestry includes:

  • Agriculture
  • Forestry
  • Viticulture
  • Horticulture
  • to a limited extent animal breeding and animal husbandry
  • hunting (in connection with an agricultural / forestry enterprise)
  • agricultural and forestry sideline

Procedure

Notification of gainful employment

Notify the competent authority in person or in writing that you are starting a self-employed activity in agriculture or forestry.

It is advisable to ask the municipal or city administration beforehand whether forms are available for the notification.

The municipal or city administration will inform your competent tax office about the commencement of the gainful activity.

Required documents

if applicable:

  • form for notification of commencement of agricultural or forestry activity

upon request by the tax office:

  • proof of professional activity and establishment (contracts).

If further proof and documents are required, your municipal/city administration or your tax office will inform you.

Deadlines

Notification deadline: 1 month after the start of the activity

Legal basis

Release note

Sächsisches Staatsministerium der Finanzen. 08.01.2020