Street including the house number, which must be present, e.g. `Hauptstraße 12` or `Hauptstraße 12a`. Max 72 characters.\ **Example:** `Torstraße 1` Additional address line (floor, c/o, …), kept as supplementary information.\ **Example:** `2. Etage` Postal code. A German address must be a 5-digit code.\ **Example:** `60311` City. Max 72 characters, no digits.\ **Example:** `Frankfurt am Main` Federal state (Bundesland).\ **Example:** `Hessen` ISO 3166-1 alpha-2 country code. `de` is domestic; any other value marks the address as abroad.\ **Example:** `de` ## Response [#response] Outcome of the request.\ **Possible values:** `success` or `error` Human-readable outcome message.\ **Example:** `Tax registration XML generated and stored. Awaiting manual ELSTER submission.` UUID of the tax registration case (equal to the `id` you supplied, if any). Use it with the GET endpoint.\ **Example:** `450506c1-d1a7-46e2-aca6-41a816805595` The case status once the XML passed schema and XSD checks.\ **Possible values:** `validated` ISO 8601 timestamp of the response.\ **Example:** `2025-02-01T07:19:30.443Z` ## Example [#example] ```json theme={null} { "legal_form": "einzelunternehmen", "package": "self", "signature_path": "M 10 10 L 90 90 M 90 10 L 10 90", "purpose": "Freiberufliche IT-Beratung", "operational_activity_start_date": "2025-04-01", "owner": { "first_name": "Max", "last_name": "Mustermann", "dob": "1985-07-10", "profession": "IT-Berater", "tax_identification_number": "09481663279", "religion": "11", "address": { "street": "Schweizer Strasse 8", "street_second_line": "2. Etage", "zip": "60594", "city": "Frankfurt am Main", "country": "de" } }, "address_same_as_home": true, "financial_estimates": { "formation_year": { "revenue_amount": 20000, "profit_amount": 18000 }, "following_year": { "revenue_amount": 35000, "profit_amount": 30000 } }, "environment": "sandbox" } ``` ```json theme={null} { "response": { "result": "success", "message": "Tax registration XML generated and stored. Awaiting manual ELSTER submission.", "tax_registration_id": "450506c1-d1a7-46e2-aca6-41a816805595", "status": "validated", "timestamp": "2025-02-01T07:19:30.443Z" } } ``` # Overview (/tax-registration/post) `POST https://api.beglaubigt.de/v1/tax-registration` This endpoint creates a tax registration for one of the supported German legal forms. The `legal_form` field selects the shape of the request, and each legal form maps to a distinct ELSTER form with its own fields and rules. Pick the page for your legal form, each one is a complete reference: * **[UG / GmbH](/tax-registration/post/kapg)**: the corporation form (Kapitalgesellschaft). * **[GbR / eGbR](/tax-registration/post/persg)**: the partnership form (Personengesellschaft). * **[Freiberufler / Einzelunternehmen](/tax-registration/post/eun)**: the sole-proprietor form. ## How It Works [#how-it-works] 1. You submit the company's details for a given `legal_form`. 2. The API validates the payload and generates the matching ELSTER XML form. 3. The registration is analyzed automatically. If nothing is flagged it is submitted to ELSTER; if anything is flagged, a manager reviews and files it. ## Authorization [#authorization] To authenticate requests, include an Authorization header with a Bearer token: `Authorization: Bearer ` **Example:** `Bearer sk-123e4567-e89b-12d3-a456-426614174000` # UG / GmbH (/tax-registration/post/kapg) `POST https://api.beglaubigt.de/v1/tax-registration` ## Authorization [#authorization] Include an Authorization header with a Bearer token: `Authorization: Bearer ` **Example:** `Bearer sk-123e4567-e89b-12d3-a456-426614174000` ## Request [#request] ### Core [#core] Assign the tax registration to a specific existing company. The company must not already have a tax registration; if it does, the request returns `409 COMPANY_ALREADY_REGISTERED`. The `environment` must match the company: a `sandbox` registration cannot be assigned to a production company (or the reverse), which returns `409 ENVIRONMENT_MISMATCH`. An unknown `company_id` returns `404 COMPANY_NOT_FOUND`. **Omit it** to have a new company created and linked automatically.\ **Example:** `9b2e4c7a-1d3f-4a8b-9c6e-2f5a7b8c1d0e` Business address for the client company. Only applies when a new company is created (omit `company_id`); it is rejected if sent together with `company_id`. Street and house number.\ **Example:** `Torstraße 1` Postal code.\ **Example:** `10119` City.\ **Example:** `Berlin` Country as an ISO 3166-1 alpha-2 code.\ **Example:** `de` A second address line (c/o, suite, …).\ **Example:** `c/o Muster` State or region.\ **Example:** `Berlin` The legal form of the company.\ **Possible values:** `ug` or `gmbh` The service package.\ **Possible values:** `self` or `guided` The client's signature as an SVG path string.\ **Example:** `M 10 10 L 90 90 M 90 10 L 10 90` The ELSTER environment to file against. It also sets the created company's type: `sandbox` creates a staging company and files against test ELSTER; `production` creates a live company.\ **Possible values:** `sandbox` or `production` A custom reference string for your own tracking.\ **Example:** `REF-2025-001` ### Company & Founding [#company--founding] Registered company name including the legal-form suffix. Max 120 characters.\ **Example:** `Muster Handels GmbH` Description of the business activity. Max 200 characters.\ **Example:** `Softwareentwicklung und IT-Beratung.` Date of the notarial formation deed (Gründungsurkunde).\ **Example:** `2025-01-15` The date the business begins operating. Must not be before `notarization_date`. Format: `YYYY-MM-DD`.\ **Example:** `2025-02-01` Whether the fiscal year differs from the calendar year.\ **Possible values:** `true` or `false` Start of the deviating fiscal year. Required when `fiscal_year_deviates_from_calendar = true`. Format: `YYYY-MM-DD`.\ **Example:** `2025-04-01` Share capital in euros, a whole number. A UG must be between `1` and `24999`; a GmbH must be at least `25000`.\ **Example:** `25000` Amount of the share capital already paid in. Cannot exceed `capital`.\ **Example:** `25000` How the company was founded: `cash` for a cash contribution (Bargründung), `in-kind` for a contribution in kind (Sachgründung), or `conversion` when it results from converting an existing business (Umwandlung).\ **Possible values:** `cash`, `in-kind` or `conversion` The kind of conversion. Required when `formation_type = conversion`, and only allowed then: `merger` for a merger (Verschmelzung), `division` for a split (Spaltung), `form-change` for a change of legal form (Formwechsel), or `asset-transfer` for a transfer of assets (Vermögensübertragung).\ **Possible values:** `merger`, `division`, `form-change` or `asset-transfer` Whether the company only manages its own assets.\ **Possible values:** `true` or `false` Registered business address (see the [Address object](#address-object)). ### Directors & Shareholders [#directors--shareholders] Managing directors. 1–9 entries. First name. Max 72 characters.\ **Example:** `Max` Middle name. Appended to the first name in the ELSTER filing. Max 72 characters.\ **Example:** `Karl` Last name. Max 72 characters.\ **Example:** `Mustermann` Contact email, kept for follow-up, not part of the ELSTER filing.\ **Example:** `max.mustermann@example.com` Contact phone, kept for follow-up, not part of the ELSTER filing.\ **Example:** `+491701234567` Date of birth. Format: `YYYY-MM-DD`.\ **Example:** `1985-07-10` German tax ID (Steuer-Identifikationsnummer): 11 digits, validated with the ISO 7064 (Mod 11,10) checksum.\ **Example:** `09481663279` The director's address (see the [Address object](#address-object)). Shareholders, split into two arrays: `individuals` (natural persons) and `entities` (legal entities). At least 1 and at most 99 across both, and the `share_percentage` values must sum to exactly 100. Natural-person shareholders. First name. Max 72 characters.\ **Example:** `Max` Last name. Max 72 characters.\ **Example:** `Mustermann` Date of birth. Format: `YYYY-MM-DD`.\ **Example:** `1985-07-10` German tax ID (Steuer-Identifikationsnummer): 11 digits, validated with the ISO 7064 (Mod 11,10) checksum.\ **Example:** `09481663279` Address (see the [Address object](#address-object)). Ownership share in percent, up to 100 (2 to 4 decimal places allowed).\ **Example:** `100` Legal-entity shareholders. Company name. Max 120 characters.\ **Example:** `Beispiel Holding GmbH` Address (see the [Address object](#address-object)). Ownership share in percent, up to 100 (2 to 4 decimal places allowed).\ **Example:** `0` The founding notary (Gründungsnotar). Optional; when present, all sub-fields are required. First name. Max 72 characters.\ **Example:** `Julia` Last name. Max 72 characters.\ **Example:** `Notarin` The notary's office address (see the [Address object](#address-object)). ### Commercial Register [#commercial-register] The company's Handelsregister state, grouped under `commercial_register`. `status` says where the company stands, and drives which of the other fields are required. The register state. Omit it entirely for a company that has not applied yet (same as `status: not-applied`). Where the company stands in the register. * **`not-applied`**: no register application yet. Carries no other fields. * **`application-filed`**: the application is filed but the entry is still pending. Requires `registration_application_date`. * **`registered`**: the company is entered. Requires `registration_number`, `registration_date` and `registration_court`. **Possible values:** `not-applied`, `application-filed` or `registered` The Handelsregister number, once the company has been entered. Send the number only; a leading `HRB` is optional and dropped (a GmbH/UG is always Abteilung B). A suffix is kept with its space removed (`12345 B` becomes `12345B`). Required when `status` is `registered`.\ **Example:** `12345` Date the company was entered in the register. Required when `status` is `registered`. Format: `YYYY-MM-DD`.\ **Example:** `2025-01-20` Date the registration application was filed. Required when `status` is `application-filed`. Format: `YYYY-MM-DD`.\ **Example:** `2025-01-10` Registering court. Required when `status` is `registered`.\ **Example:** `Charlottenburg` ### Bank Account [#bank-account] The company's bank account IBAN.\ **Example:** `DE89370400440532013000` The bank identifier (BIC/SWIFT), 8 to 11 characters. Required when `iban` is a non-German IBAN.\ **Example:** `COBADEFFXXX` ### Revenue & Profit Estimates [#revenue--profit-estimates] Estimated revenue and taxable profit for the formation year and the following year. All amounts are whole euros. Estimates for the formation year (the year the business starts operating). Estimated revenue. Cannot be lower than `profit_amount`.\ **Example:** `60000` Estimated taxable profit.\ **Example:** `20000` Estimates for the year after the formation year. Estimated revenue. Cannot be lower than `profit_amount`.\ **Example:** `90000` Estimated taxable profit.\ **Example:** `40000` ### VAT [#vat] It uses the VAT exemption under § 19 UStG: it does not charge VAT on its invoices and files no VAT returns. * **Founding year:** qualifies when founding-year revenue is ≤ €25,000. * **Later years:** stays a Kleinunternehmer while the previous year was ≤ €25,000 and the current year does not exceed €100,000. To use it, set `vat.regime` to `small-business`. The VAT-calculation fields (`vat.accounting_method`, `vat.estimated_balance_type`, `vat.estimated_balance_amount` and `vat.return_frequency`) then do not apply and are rejected if sent. Setting `vat.regime` to `standard` opts the client out of the small-business regime, so they charge VAT on invoices and file VAT returns. The company's VAT setup. The VAT regime the company elects. `small-business` elects the small-business exemption (Kleinunternehmer, § 19 UStG); `standard` is the regular VAT regime (Regelbesteuerung). Required when the election is available (founding-year revenue ≤ €25,000 and following-year ≤ €100,000). Above €25,000 the company is on the regular VAT regime regardless, so the field has no effect there.\ **Possible values:** `small-business` or `standard` When you owe the VAT you've charged: * **`accrual`** (Sollversteuerung): the VAT is due as soon as you issue the invoice, even if the customer hasn't paid yet. * **`cash`** (Istversteuerung): the VAT is due only once the customer actually pays. A KapG can choose `cash` only when founding-year revenue is ≤ €800,000; above that, `accrual` is required. Required unless the company is a small business (Kleinunternehmer), where it does not apply.\ **Possible values:** `accrual` or `cash` Whether you expect to owe VAT to the tax office (`payable`, Zahllast) or receive a refund (`refundable`, Überschuss). Required unless the company is a small business (Kleinunternehmer): that is, when `vat.regime` is `standard`, or founding-year revenue is more than €25,000.\ **Possible values:** `payable` or `refundable` Estimated net VAT amount for the year, either payable or refunded. Required unless the company is a small business (Kleinunternehmer) (see `estimated_balance_type`).\ **Example:** `4000` How often VAT returns are filed. `quarterly` is the default. You can choose `monthly` (for faster input-VAT refunds) only when you expect a refund (`estimated_balance_type = refundable`) of more than €9,000, and the field is required in that case.\ **Possible values:** `monthly` or `quarterly` Whether to request an EU VAT identification number (USt-IdNr), used for cross-border B2B trade.\ **Possible values:** `true` or `false` Whether the company sells through online marketplaces such as Amazon or Etsy (§ 25e UStG record-keeping).\ **Possible values:** `true` or `false` Whether to apply for the reverse-charge certificate for construction and building-cleaning services (USt 1 TG, § 13b UStG). When `true`, `reverse_charge_service_type` is required.\ **Possible values:** `true` or `false` The type of service the reverse-charge certificate covers. Required when `request_reverse_charge_certificate` is `true`.\ **Possible values:** `construction`, `building-cleaning` or `both` ### Employees & Payroll [#employees--payroll] Whether there are employees. Enables the payroll block. When `true`, the nested fields are all required.\ **Possible values:** `true` or `false` Number of employees.\ **Example:** `4` Number of employees who are also shareholders.\ **Example:** `1` Start of wage payments. Must not be before `operational_activity_start_date`. Format: `YYYY-MM-DD`.\ **Example:** `2025-05-01` Estimated annual wage tax.\ **Example:** `20000` ### Shared Objects [#shared-objects]

Street including the house number, which must be present, e.g. `Hauptstraße 12` or `Hauptstraße 12a`. Max 72 characters.\ **Example:** `Torstraße 1` Additional address line (floor, c/o, …), kept as supplementary information.\ **Example:** `2. Etage` Postal code. A German address must be a 5-digit code.\ **Example:** `60311` City. Max 72 characters, no digits.\ **Example:** `Frankfurt am Main` Federal state (Bundesland).\ **Example:** `Hessen` ISO 3166-1 alpha-2 country code. `de` is domestic; any other value marks the address as abroad.\ **Example:** `de` ## Response [#response] Outcome of the request.\ **Possible values:** `success` or `error` Human-readable outcome message.\ **Example:** `Tax registration XML generated and stored. Awaiting manual ELSTER submission.` UUID of the tax registration case (equal to the `id` you supplied, if any). Use it with the GET endpoint.\ **Example:** `450506c1-d1a7-46e2-aca6-41a816805595` The case status once the XML passed schema and XSD checks.\ **Possible values:** `validated` ISO 8601 timestamp of the response.\ **Example:** `2025-02-01T07:19:30.443Z` ## Example [#example] ```json theme={null} { "legal_form": "gmbh", "name": "Muster Handels GmbH", "purpose": "Handel mit Elektronikwaren", "package": "self", "signature_path": "M 10 10 L 90 90 M 90 10 L 10 90", "notarization_date": "2025-01-15", "operational_activity_start_date": "2025-02-01", "fiscal_year_deviates_from_calendar": false, "capital": 25000, "paid_in_capital": 25000, "formation_type": "cash", "address": { "street": "Hauptstrasse 12", "street_second_line": "2. Etage", "zip": "60311", "city": "Frankfurt am Main", "country": "de" }, "directors": [ { "first_name": "Max", "middle_name": "Karl", "last_name": "Mustermann", "email": "max.mustermann@example.com", "phone": "+491701234567", "dob": "1985-07-10", "tax_identification_number": "09481663279", "address": { "street": "Hauptstrasse 12", "zip": "60311", "city": "Frankfurt am Main", "country": "de" } } ], "shareholders": { "individuals": [ { "first_name": "Max", "last_name": "Mustermann", "dob": "1985-07-10", "tax_identification_number": "09481663279", "address": { "street": "Hauptstrasse 12", "zip": "60311", "city": "Frankfurt am Main", "country": "de" }, "share_percentage": 100 } ], "entities": [] }, "financial_estimates": { "formation_year": { "revenue_amount": 60000, "profit_amount": 20000 }, "following_year": { "revenue_amount": 90000, "profit_amount": 40000 } }, "vat": { "estimated_balance_type": "payable", "estimated_balance_amount": 8000 }, "commercial_register": { "status": "registered", "registration_number": "12345", "registration_date": "2025-01-20", "registration_court": "Charlottenburg" }, "environment": "sandbox", "client_reference": "REF-2025-001" } ``` ```json theme={null} { "response": { "result": "success", "message": "Tax registration XML generated and stored. Awaiting manual ELSTER submission.", "tax_registration_id": "450506c1-d1a7-46e2-aca6-41a816805595", "status": "validated", "timestamp": "2025-02-01T07:19:30.443Z" } } ``` # GbR / eGbR (/tax-registration/post/persg) `POST https://api.beglaubigt.de/v1/tax-registration` The request for a **GbR** or **eGbR** (Personengesellschaft). `legal_form` is `gbr` or `egbr`, which maps to the ELSTER **FsE\_PersG** form. An eGbR is a GbR entered in the company register (Gesellschaftsregister); express it via the register fields below. ## Authorization [#authorization] Include an Authorization header with a Bearer token: `Authorization: Bearer ` **Example:** `Bearer sk-123e4567-e89b-12d3-a456-426614174000` ## Request [#request] ### Core [#core] Assign the tax registration to a specific existing company. The company must not already have a tax registration; if it does, the request returns `409 COMPANY_ALREADY_REGISTERED`. The `environment` must match the company: a `sandbox` registration cannot be assigned to a production company (or the reverse), which returns `409 ENVIRONMENT_MISMATCH`. An unknown `company_id` returns `404 COMPANY_NOT_FOUND`. **Omit it** to have a new company created and linked automatically.\ **Example:** `9b2e4c7a-1d3f-4a8b-9c6e-2f5a7b8c1d0e` Business address for the client company. Only applies when a new company is created (omit `company_id`); it is rejected if sent together with `company_id`. Street and house number.\ **Example:** `Torstraße 1` Postal code.\ **Example:** `10119` City.\ **Example:** `Berlin` Country as an ISO 3166-1 alpha-2 code.\ **Example:** `de` A second address line (c/o, suite, …).\ **Example:** `c/o Muster` State or region.\ **Example:** `Berlin` The legal form of the company.\ **Possible values:** `gbr` or `egbr` The service package the client selected.\ **Possible values:** `self` or `guided` The client's signature as an SVG path string (the drawn signature).\ **Example:** `M 10 10 L 90 90 M 90 10 L 10 90` The ELSTER environment to file against. It also sets the created company's type: `sandbox` creates a staging company and files against test ELSTER; `production` creates a live company.\ **Possible values:** `sandbox` or `production` A custom reference string for your own tracking.\ **Example:** `REF-2025-001` ### Company & Founding [#company--founding] Partnership name (Firmenname). Max 120 characters.\ **Example:** `Muster & Partner GbR` Description of the business activity. Max 200 characters.\ **Example:** `Grafikdesign und Beratung` The date the business begins operating. Must not be before `founding_date`. Format: `YYYY-MM-DD`.\ **Example:** `2025-03-01` Date the partnership was formed. Format: `YYYY-MM-DD`.\ **Example:** `2025-03-01` How the partnership came about: `1` new formation (Neugründung), `2` relocation (Verlegung), `3` takeover (Übernahme), `4` conversion (Umwandlung).\ **Possible values:** `1`, `2`, `3` or `4` Method used to determine taxable profit: `01` cash accounting (EÜR), `02` double-entry (Bilanz), `03` standard rates (Durchschnittssätze), `04` other (Sonstige).\ **Possible values:** `01`, `02`, `03` or `04` Registered business address (see the [Address object](#address-object)). ### Partners [#partners] Representatives (Vertreter). 1–99 entries. First name. Max 72 characters.\ **Example:** `Max` Middle name. Appended to the first name in the ELSTER filing. Max 72 characters.\ **Example:** `Karl` Last name. Max 72 characters.\ **Example:** `Mustermann` Contact email, kept for follow-up, not part of the ELSTER filing.\ **Example:** `max.mustermann@example.com` Contact phone, kept for follow-up, not part of the ELSTER filing.\ **Example:** `+491701234567` Date of birth. Format: `YYYY-MM-DD`.\ **Example:** `1985-07-10` German tax ID (Steuer-Identifikationsnummer): 11 digits, validated with the ISO 7064 (Mod 11,10) checksum.\ **Example:** `09481663279` The representative's address (see the [Address object](#address-object)). Partners (Beteiligte), split into two arrays: `individuals` (natural persons) and `entities` (legal entities). **At least 2** and at most 99 across both, and the `share_percentage` values must sum to 100. Natural-person partners. First name. Max 72 characters.\ **Example:** `Max` Last name. Max 72 characters.\ **Example:** `Mustermann` Date of birth. Format: `YYYY-MM-DD`.\ **Example:** `1985-07-10` German tax ID (Steuer-Identifikationsnummer): 11 digits, validated with the ISO 7064 (Mod 11,10) checksum.\ **Example:** `09481663279` Address (see the [Address object](#address-object)). Ownership share in percent, up to 100 (2 to 4 decimal places allowed).\ **Example:** `50` Legal-entity partners. Company name. Max 120 characters.\ **Example:** `Beispiel Holding GmbH` Address (see the [Address object](#address-object)). Ownership share in percent, up to 100 (2 to 4 decimal places allowed).\ **Example:** `50` ### Company Register [#company-register] For an eGbR that is entered, intends to register, or has applied, supply the register state. Whether entry in the company register is intended (this is what turns a GbR into an eGbR).\ **Possible values:** `true` or `false` The register number, present once the eGbR has been entered.\ **Example:** `12345` Date of entry in the register. Format: `YYYY-MM-DD`.\ **Example:** `2025-03-20` Whether the registration application has been filed while the entry is still pending.\ **Possible values:** `true` or `false` Date the registration application was filed. Format: `YYYY-MM-DD`.\ **Example:** `2025-03-10` Registering court.\ **Example:** `Frankfurt am Main` ### Bank Account [#bank-account] The company's bank account IBAN. For a non-German IBAN you must also supply `bic`.\ **Example:** `DE89370400440532013000` The bank identifier (BIC/SWIFT) for the account, 8 to 11 characters. Required for non-German IBANs.\ **Example:** `COBADEFFXXX` ### Revenue & Profit Estimates [#revenue--profit-estimates] Estimated revenue and taxable profit for the formation year and the following year. All amounts are whole euros. Estimates for the formation year (the year the business starts operating). Estimated revenue. Cannot be lower than `profit_amount`.\ **Example:** `40000` Estimated taxable profit.\ **Example:** `30000` Estimates for the year after the formation year. Estimated revenue. Cannot be lower than `profit_amount`.\ **Example:** `60000` Estimated taxable profit.\ **Example:** `50000` ### VAT [#vat] The company's VAT setup. The VAT regime the company elects. `small-business` elects the small-business exemption (Kleinunternehmer, § 19 UStG); `standard` is the regular VAT regime (Regelbesteuerung). Required when the election is available (founding-year revenue ≤ €25,000 and following-year ≤ €100,000). Above €25,000 the company is on the regular VAT regime regardless, so the field has no effect there.\ **Possible values:** `small-business` or `standard` When you owe the VAT you've charged: with `accrual` (Sollversteuerung) the VAT is due as soon as you issue the invoice, even if the customer hasn't paid yet; with `cash` (Istversteuerung) it's due only once the customer actually pays. Omit for small businesses (Kleinunternehmer).\ **Possible values:** `accrual` or `cash` The legal ground for choosing cash-basis VAT, only when `vat.accounting_method = cash`: `revenue` (turnover below the §20 UStG limit), `section-148-ao` (exempt from bookkeeping under §148 AO) or `liberal-profession` (§18 EStG).\ **Possible values:** `revenue`, `section-148-ao` or `liberal-profession` Whether you expect to owe VAT to the tax office (`payable`, Zahllast) or receive a refund (`refundable`, Überschuss).\ **Possible values:** `payable` or `refundable` Estimated net VAT amount for the year, either payable or refunded.\ **Example:** `4000` How often VAT returns are filed. Required for an input-VAT surplus (Vorsteuerüberschuss, `estimated_balance_type = refundable`) greater than €9,000, where only `monthly` is valid; `quarterly` is the tax office's default.\ **Possible values:** `monthly` or `quarterly` Whether to request an EU VAT identification number (USt-IdNr), used for cross-border B2B trade.\ **Possible values:** `true` or `false` Whether the company sells through online marketplaces such as Amazon or Etsy (§ 25e UStG record-keeping).\ **Possible values:** `true` or `false` Whether to apply for the reverse-charge certificate for construction and building-cleaning services (USt 1 TG, § 13b UStG). When `true`, `reverse_charge_service_type` is required.\ **Possible values:** `true` or `false` The type of service the reverse-charge certificate covers. Required when `request_reverse_charge_certificate` is `true`.\ **Possible values:** `construction`, `building-cleaning` or `both` ### Employees & Payroll [#employees--payroll] Whether there are employees. Enables the payroll block. When `true`, the fields below are all required.\ **Possible values:** `true` or `false` Number of employees. Required when `has_employees = true`.\ **Example:** `4` Number of employees who are also partners. Required when `has_employees = true`.\ **Example:** `1` Start of wage payments. Must not be before `operational_activity_start_date`. Required when `has_employees = true`. Format: `YYYY-MM-DD`.\ **Example:** `2025-05-01` Estimated annual wage tax (Lohnsteuer). Required when `has_employees = true`.\ **Example:** `20000` ### Shared Objects [#shared-objects]