I searched online for which finanzamt served the small town I was in, went in without an appointment, took a waiting number, and when called I told the person, “I must register as a freiberufler, please.” I wrote down that sentence in German on a piece of paper and read it out loud. This is like a local branch of the German tax authority. I first registered at my finanzamt in person. (Note for Americans: see this link about exemption for US/IRS taxes) I’ll preface all of this by saying I have no idea if this is the “correct” way of doing this, but it has worked for my wife and I for several years with no problems. Though we file online together, we fill out different forms. Stpfl – you have these for life) for each of us. So my wife and I have the same tax number (Steuernummer – this identifies the state in which you’re living and hence the finanzamt you’re assigned to if you move to a different state you get a different number), but different tax ID numbers (Idnr. I believe you can file your taxes separately if you want, but my wife and I file together. My wife is an employee of a company (not mine), so I will also cover how she files her taxes. I have my own small business, or in other words, I’m a freelancer. This process is regarding filing taxes in Germany as a freelancer (known as a “freiberufler” in German), and filing taxes as an employee of a company.
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