Extbase Variable Dump
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         en, benötigt das Finanzamt innerhalb eines Monats nach der Unternehmensgrü
         ndung den sogenannten ,,Fragebogen zur steuerlichen Erfassung“. Dieser ent
         hält zum Beispiel die Angaben zu den persönlichen Verhältnissen, zum Unte
         rnehmen und zu den zu erwartenden Einkünften beziehungsweise Umsätzen. Ber
         eits seit dem 01.01.2021 müssen einige Fragebögen elektronisch an das Fina
         nzamt übermittelt werden. Ab dem 01.01.2022 kommt eine elektronische Überm
         ittlungspflicht für den Fragebogen zur steuerlichen Erfassung bei Gründung
          einer Körperschaft nach ausländischem Recht neu hinzu.</p> <p>Folgende F
         ragebögen zur steuerlichen Erfassung stehen für Unternehmensgründungen im
          Dienstleistungsportal der Steuerverwaltung ,,Mein ELSTER‘‘ (unter <a cl
         ass="link-external-blank" href="http://www.elster.de" target="_blank">www.el
         ster.de</a>) nach Registrierung zur Verfügung:</p> <ul> <li>Aufnahme eine
         r gewerblichen, selbstständigen (freiberuflichen) oder land- und forstwirts
         chaftlichen Tätigkeit (Einzelunternehmen)</li> <li>Gründung einer Persone
         ngesellschaft/-gemeinschaft</li> <li>Gründung einer Kapitalgesellschaft bz
         w. Genossenschaft</li> <li>Gründung einer Körperschaft nach ausländische
         m Recht</li> </ul> <p>In diesen Fällen darf das Finanzamt den Fragebogen z
         ur steuerlichen Erfassung künftig nur noch bei unbilligen Härten in Papier
         form akzeptieren.</p> <p>Für die Gründung eines Vereins ist der Frageboge
         n dagegen weiterhin auf amtlich vorgeschriebenem Vordruck in Papierform abzu
         geben.</p> <p>Nähere Informationen zur elektronischen Anmeldung und zum Fr
         agenbogen zur steuerlichen Erfassung finden sich unter: <a class="link-exter
         nal-blank" href="https://www.lfst-rlp.de/service/vordrucke/sonstige/frageboe
         gen-zur-steuerlichen-erfassung " target="_blank">https://www.lfst-rlp.de/ser
         vice/vordrucke/sonstige/frageboegen-zur-steuerlichen-erfassung </a>und im Fl
         
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Steuernummern für Existenzgründerinnen und Existenzgründer

Elektronische Anmeldung beim Finanzamt erforderlich

Damit Existenzgründerinnen und Existenzgründer eine Steuernummer erhalten, benötigt das Finanzamt innerhalb eines Monats nach der Unternehmensgründung den sogenannten ,,Fragebogen zur steuerlichen Erfassung“. Dieser enthält zum Beispiel die Angaben zu den persönlichen Verhältnissen, zum Unternehmen und zu den zu erwartenden Einkünften beziehungsweise Umsätzen. Bereits seit dem 01.01.2021 müssen einige Fragebögen elektronisch an das Finanzamt übermittelt werden. Ab dem 01.01.2022 kommt eine elektronische Übermittlungspflicht für den Fragebogen zur steuerlichen Erfassung bei Gründung einer Körperschaft nach ausländischem Recht neu hinzu.

Folgende Fragebögen zur steuerlichen Erfassung stehen für Unternehmensgründungen im Dienstleistungsportal der Steuerverwaltung ,,Mein ELSTER‘‘ (unter www.elster.de) nach Registrierung zur Verfügung:

  • Aufnahme einer gewerblichen, selbstständigen (freiberuflichen) oder land- und forstwirtschaftlichen Tätigkeit (Einzelunternehmen)
  • Gründung einer Personengesellschaft/-gemeinschaft
  • Gründung einer Kapitalgesellschaft bzw. Genossenschaft
  • Gründung einer Körperschaft nach ausländischem Recht

In diesen Fällen darf das Finanzamt den Fragebogen zur steuerlichen Erfassung künftig nur noch bei unbilligen Härten in Papierform akzeptieren.

Für die Gründung eines Vereins ist der Fragebogen dagegen weiterhin auf amtlich vorgeschriebenem Vordruck in Papierform abzugeben.

Nähere Informationen zur elektronischen Anmeldung und zum Fragenbogen zur steuerlichen Erfassung finden sich unter: https://www.lfst-rlp.de/service/vordrucke/sonstige/frageboegen-zur-steuerlichen-erfassung und im Flyer „Existenzgründer“, der sowohl im Internet abrufbar (https://www.lfst-rlp.de/service/broschueren-/-infomaterial) als auch in den Finanzämtern ausgelegt ist.
Für Fragen rund um das Thema Existenzgründung und Steuern stehen zudem die Existenzgründerberatung in den Finanzämtern und die landesweite Info-Hotline der Finanzämter (Tel: 0261-20 179 279) zur Verfügung.

 

 

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