The person who creates the business customer account becomes the main user. This main user may add other users to the created business customer account.

The main user has more permissions than the user. This user can update the stored business data or manage the rights of users.

A main user has the following rights:

• to make changes to the data of the business customer,
• assign or withdraw main user rights to other users,
• add, block, unblock or remove users,
• and manage which users are allowed to use which services.

Each (main) user needs their own access method.
This means that in the case of ELSTER, each (main) user needs his or her own ELSTER organisation certificate which is issued to the company of the registered business customer account. Accordingly, each user must register at www.elster.de on the basis of the organisation’s tax number.

To add another user account to the business customer account, you must create an account as a new user. In the first step of registration, selects "Create new user account for an existing business customer account".

Then select an access method, enter your user data and confirm your email address. You will then be taken to a screen where you will be shown a code. Send this code to the main user of your business customer account, e.g. by email.

Your main user can then confirm the link between the two accounts by entering the code.

If you inadvertently chose "A user account for an existing business account" instead of "Create a new business account" at the time of registration, please take the following recommended action "inadvertently created a user account".

The following access methods:

• ELSTER or
• email and password

may be selected.

In order to be able to use all services in full in the portal for citizens and business customers, it is recommended that you access the portal using ELSTER.
In order to be able to identify yourself digitally with ELSTER, you are required to have registered with "My ELSTER" first (www.elster.de).

The use of electronic certificates serves to protect your identity on the internet.

There are different conditions for access to the services offered.
The conditions for access are listed below.

You have already created an account and want to replace one of the access methods stored, for example because you have received a new ELSTER certificate.

Log in with email and password

Please log in to the portal for citizens and business customers via the home page using your email and password as the access method. If you have forgotten your password, you can create a new password using the “Forgotten your password?” function.

Select and replace the access method

In the next step, select the “My access methods” menu item in the “BuG account” section. Here you will find an overview with the access methods you have stored.

To change your password, use the button “Change password” in the access methods overview.

To replace your ELSTER certificate, select the access method you want to replace and click on the “Replace” button.

Please note: If you have not yet stored the corresponding access method, you will see the “Add” button instead.

After clicking on the “Replace” button, you will be redirected to the ELSTER website and you will be asked to enter the access method there. Please follow ELSTER’s instructions. At the end of the process, you will be automatically redirected to the portal for citizens and business customers.

If your data has changed compared to the data stored with us, such as company name or address, a check may be carried out. Until the check is through, you will only be able to use your old access method.

The status of the check can be found in the operations overview at any time. You will be informed of the completion of the check by in-box message.

Use of the new access method

Once the new access method has been successfully replaced, the new access method will be displayed in the access methods overview with the date when it was replaced.

You can now use the new access method to log in to the portal for citizens and business customers.

Please note: Once the access method has been replaced, the old access method can no longer be used to log in to the portal for citizens and business customers.

If you operate as a company, you need an ELSTER certificate for your organisation from the portal for citizens and business customers to create a business customer account. To do this, register with ELSTER using your organisation’s tax number.

The user(s) account(s) to be assigned to the business customer account will also need to have their own ELSTER registration, which have been registered on the basis of the corresponding organisation’s tax number.

Only as a private individual (citizen) can you create a citizen account in the portal for citizens and business customers with a personal ELSTER certificate that has been registered with ELSTER on the basis of your tax identification number.

More information on ELSTER can be found online at: ELSTER.de.

The portal for citizens and business customers uses the email address to create your account. In addition, you can use your email address to obtain an overview of the messages or notices placed in your inbox.

Your email address will also be used to process your data.

You can decide not to have your tax assessment notices sent by post, but to instead receive information by email when your tax assessment notice is available for electronic retrieval. Please access your tax assessment notice electronically within the time limit provided. If you have not retrieved your tax assessment notice within this period, it will be sent to you by post.

To register in the portal for citizens and business customers as a sole proprietorship, freelancer, registered merchant (eingetragener Kaufmann - e. K.), or association of persons, you need ELSTER certification for an organisation. To do this, create an ELSTER user account for your organisation in the "Mein ELSTER" registration page (at www.elster.de). Afterwards, in the portal for citizens and business customers, select the selection item "Create new business customer account" and register in the portal for citizens and business customers using the ELSTER access method.

It is not possible for you to create a business customer account in the portal for citizens and business customers with the personal ELSTER access that you have created using the "für mich” (for myself) ELSTER registration option. If you open a citizens account at the portal for citizens and business customers with your personal ELSTER access, you will only be able to use this account as a private individual.

Only legally independent undertakings can be created and registered in the portal for citizens and business customers. The internal organisational structure and the dependent parts of the undertaking of participants are not represented. An undertaking’s internal structure includes branches, permanent business establishments and technical departments. Branches are not legal entities in their own right and therefore cannot be considered as potential tax debtors. A service account cannot be created in the portal due to lack of status as a potential tax debtor.

You have the following options:

• Create a new business customer account: If you are registering your business on the portal for citizens and business customers for the first time.
• Existing business customer account: If your business has already been registered on the portal for citizens and business customers and you want to be added to your business customer account as a user.
• Create a new citizen account: If you want to register as a private individual.

Sole proprietorships, freelancers, registered merchant (e.K.) and associations of persons require a business customer account.

Customs use a binding catalogue of legal forms and registers types. The data stored at your tax office concerning your tax number, which is transmitted to ELSTER, may differ from this and will therefore be converted to the legal form or type of register used by customs. This affects only business customers’ data in the portal for citizens and business customers. The data concerning your tax number at the tax office will not be changed.

For example, the legal form “GmbH & Co. KG” is shown in the portal for citizens and business customers as “KG” and “unincorporated foundation under private law” is shown as “other”. Sole proprietorships, which are registered in the commercial register, are transferred to the legal form "e.K.” (registered trader) and the register type "GR" (Register of Cooperatives) will be changed to "GnR" (Register of Cooperatives) in the portal for citizens and business customers.