My company account can be used by all commercially active persons who are covered by the company concept in § 3 Para. 1 UBRegG (e.g. sole proprietors, architects, large corporations, associations), but also by authorities. The only requirement for creating user accounts is a German tax number, regardless of the basis (e.g. wage tax, sales tax, property tax). A registered office in Germany is not necessary.
Don’t have a company tax number?
Freelancers, sole proprietors or founders can also use my company account with the help of a personal ELSTER certificate. Further information on the distinction between personal ELSTER certificates and ELSTER organization certificates can be found in the FAQ.
2023-09-02 16:47:30
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