Ask a tax advisor on the topic of Tax return

Freelancer cessation of operations and filing tax returns.

March 21, 2022 | 40,00 EUR | answered by Steuerberater Knut Christiansen

Dear Sir or Madam,

On 5.4.21, I gave up my work as a freelancer and on 6.4.21, I registered a new activity, also as a freelancer.

In April, I informed the tax office that it is almost the same activity (just no longer in a leadership position as before), and I requested to continue using the same tax number and VAT number. I also stated that I will be taking over all business assets in the new business.

I have not received any notification from the tax office regarding this. Only my application for the actual taxation of VAT was approved again for the new activity, under the old tax number. My VAT pre-registrations in 2021 were accepted.

Now I have to submit the income tax and VAT returns for 2021.

Is the following procedure correct here? If not, please describe how I should do it correctly:

Since I only have one income tax number, I will also submit only one income tax return for the entire year 2021, and accordingly a VAT annual return for 2021. Additionally, an income statement for the activity until 05.04. and an income statement for the activity from 06.04.? In the 2nd income statement, should I indicate "I do not have a tax number yet" under the business tax number, so that the tax office assigns one for the new activity during processing?

Thank you in advance.

Steuerberater Knut Christiansen

Good day and thank you for using ask-einen.com!

Regarding your inquiry, I would like to provide you with the following information.

Your described approach is correct. You would then need to create a new income-statement (EÜR) for the second self-employment and indicate that the tax number should be assigned by the tax office. You will only submit VAT under one tax number anyway.

I hope this answers your question, if not, feel free to ask additional questions at no cost.

I would like to point out that this forum cannot replace a detailed and personalized tax consultation, but is mainly intended to provide an initial tax assessment. Adding or omitting relevant information could result in a different legal assessment of your issue.

Best regards!

Knut Christiansen
Tax consultant