Aufnahme einer selbstständigen Tätigkeit in der Land- und Forstwirtschaft bei der Gemeinde oder Stadt melden

• § 13 Absatz 1 Einkommensteuergesetz (EStG) – Einkünfte aus Land- und Forstwirtschaft
• § 138 Absatz 1 Abgabenordnung (AO) – Anzeigen über die Erwerbstätigkeit

Notification of commencement of gainful employment in an agricultural or forestry business in accordance with § 138 of the Tax Code (Abgabenordnung/AO)

If you take up a self-employed agricultural or forestry activity, you must notify your local or municipal authority within one month.

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

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

Single point of contact (Einheitlicher Ansprechpartner)

For this procedure, you can use the services of the Single Point of Contact. This person will accompany you through the procedure, take over the correspondence with all the offices responsible for your concern and will be at your side as a competent advisor.

• if applicable: Form for notification of commencement of agricultural or forestry activity

on request by the tax office:

• Proof of professional activity and establishment (contracts)

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

Gainful employment in agriculture and forestry includes:

• Agriculture
• Forestry
• Viticulture
• Horticulture
• to a limited extent, animal breeding and stock farming
• Hunting (in connection with an agricultural/forestry enterprise)
• secondary agricultural and forestry operations

none

Notification of gainful employment

• Inform the competent authority in person or in writing that you are taking up self-employment in agriculture or forestry.
• It is advisable to ask the municipal or city administration (Gemeinde- oder Stadtverwaltung) beforehand whether forms are available for the notification.
• The municipal or city administration informs your competent tax office about the commencement of gainful employment.

Notification deadline: one month after commencement of activity

non applicable