GbR / eGbR

Create a tax registration for a GbR or eGbR (Personengesellschaft). Generates the ELSTER FsE_PersG form.

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

Include an Authorization header with a Bearer token:

Authorization: Bearer <token>

Example: Bearer sk-123e4567-e89b-12d3-a456-426614174000

Request

Core

company_idstring

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_addressobject

Business address for the client company, stored on the company that gets created. Only applies when a new company is created (omit company_id); it is rejected if sent together with company_id.

legal_formstringrequired

The legal form of the company.
Possible values: gbr or egbr

packagestringrequired

The service package the client selected.
Possible values: self or guided

signature_pathstringrequired

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

environmentstringdefault: production

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

client_referencestring

A custom reference string for your own tracking.
Example: REF-2025-001

Company & Founding

namestringrequired

Partnership name (Firmenname). Max 120 characters.
Example: Muster & Partner GbR

purposestringrequired

Description of the business activity. Max 200 characters.
Example: Grafikdesign und Beratung

operational_activity_start_datestringrequired

The date the business begins operating. Must not be before founding_date. Format: YYYY-MM-DD.
Example: 2025-03-01

founding_datestringrequired

Date the partnership was formed. Format: YYYY-MM-DD.
Example: 2025-03-01

founding_kindstringrequired

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

accounting_profit_methodstringrequired

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

addressobjectrequired

Registered business address (see the Address object).

Partners

directorsarrayrequired

Representatives (Vertreter). 1–99 entries.

shareholdersobjectrequired

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.

individualsarray

Natural-person partners.

entitiesarray

Legal-entity partners.

Company Register

For an eGbR that is entered, intends to register, or has applied, supply the register state.

register_intendedboolean

Whether entry in the company register is intended (this is what turns a GbR into an eGbR).
Possible values: true or false

registration_numberstring

The register number, present once the eGbR has been entered.
Example: 12345

registration_datestring

Date of entry in the register. Format: YYYY-MM-DD.
Example: 2025-03-20

registration_application_filedboolean

Whether the registration application has been filed while the entry is still pending.
Possible values: true or false

registration_application_datestring

Date the registration application was filed. Format: YYYY-MM-DD.
Example: 2025-03-10

courtstring

Registering court.
Example: Frankfurt am Main

Bank Account

ibanstring

The company's bank account IBAN. For a non-German IBAN you must also supply bic.
Example: DE89370400440532013000

bicstring

The bank identifier (BIC/SWIFT) for the account, 8 to 11 characters. Required for non-German IBANs.
Example: COBADEFFXXX

Revenue & Profit Estimates

financial_estimatesobjectrequired

Estimated revenue and taxable profit for the formation year and the following year. All amounts are whole euros.

formation_yearobjectrequired

Estimates for the formation year (the year the business starts operating).

following_yearobjectrequired

Estimates for the year after the formation year.

VAT

vatobjectrequired

The company's VAT setup.

regimestring

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

accounting_methodstring

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

cash_accounting_reasonstring

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

estimated_balance_typestring

Whether you expect to owe VAT to the tax office (payable, Zahllast) or receive a refund (refundable, Überschuss).
Possible values: payable or refundable

estimated_balance_amountnumber

Estimated net VAT amount for the year, either payable or refunded.
Example: 4000

return_frequencystring

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

request_vat_idboolean

Whether to request an EU VAT identification number (USt-IdNr), used for cross-border B2B trade.
Possible values: true or false

sells_via_online_marketplacesboolean

Whether the company sells through online marketplaces such as Amazon or Etsy (§ 25e UStG record-keeping).
Possible values: true or false

request_reverse_charge_certificateboolean

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

reverse_charge_service_typestring

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

has_employeesboolean

Whether there are employees. Enables the payroll block. When true, the fields below are all required.
Possible values: true or false

employee_countnumber

Number of employees. Required when has_employees = true.
Example: 4

shareholder_employee_countnumber

Number of employees who are also partners. Required when has_employees = true.
Example: 1

payroll_start_datestring

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_taxnumber

Estimated annual wage tax (Lohnsteuer). Required when has_employees = true.
Example: 20000

Shared Objects

Addressobject

Response

resultstring

Outcome of the request.
Possible values: success or error

messagestring

Human-readable outcome message.
Example: Tax registration XML generated and stored. Awaiting manual ELSTER submission.

tax_registration_idstring

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

statusstring

The case status once the XML passed schema and XSD checks.
Possible values: validated

timestampstring

ISO 8601 timestamp of the response.
Example: 2025-02-01T07:19:30.443Z

Example

Request

{
  "legal_form": "gbr",
  "package": "self",
  "signature_path": "M 10 10 L 90 90 M 90 10 L 10 90",
  "name": "Muster & Partner GbR",
  "purpose": "Grafikdesign und Beratung",
  "operational_activity_start_date": "2025-03-01",
  "founding_date": "2025-03-01",
  "founding_kind": "1",
  "accounting_profit_method": "01",
  "address": {
    "street": "Berger Strasse 45",
    "street_second_line": "2. Etage",
    "zip": "60316",
    "city": "Frankfurt am Main",
    "country": "de"
  },
  "directors": [
    {
      "first_name": "Max",
      "middle_name": "Karl",
      "last_name": "Mustermann",
      "dob": "1985-07-10",
      "address": {
        "street": "Berger Strasse 45",
        "zip": "60316",
        "city": "Frankfurt am Main",
        "country": "de"
      }
    }
  ],
  "shareholders": {
    "individuals": [
      {
        "first_name": "Max",
        "last_name": "Mustermann",
        "dob": "1985-07-10",
        "address": {
          "street": "Berger Strasse 45",
          "zip": "60316",
          "city": "Frankfurt am Main",
          "country": "de"
        },
        "share_percentage": 50
      },
      {
        "first_name": "Erika",
        "last_name": "Musterfrau",
        "dob": "1990-03-22",
        "address": {
          "street": "Berger Strasse 45",
          "zip": "60316",
          "city": "Frankfurt am Main",
          "country": "de"
        },
        "share_percentage": 50
      }
    ],
    "entities": []
  },
  "financial_estimates": {
    "formation_year": { "revenue_amount": 40000, "profit_amount": 30000 },
    "following_year": { "revenue_amount": 60000, "profit_amount": 50000 }
  },
  "environment": "sandbox"
}

Response

{
  "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"
  }
}

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