Part III - Authorities & Associations
Trigger A - Business Registration: After the business registration follow authority registrations, identifiers, procedure accesses and the Transparency Register filing.
Overview of Articles (ED13–ED19)
| Art. | Title (DE) | Title (EN) | Core Question |
|---|---|---|---|
| ED13 | Finanzamt: Steuernummer, § 60a AO, Lohnsteuer-Anmeldung | Tax Office: Tax Number, § 60a AO, Payroll Tax Filing | What tax office obligations does an organization have, and how are they evidenced in the repo? |
| ED14 | Bundesanzeiger-Account und E-Bilanz: frühzeitig einrichten | Federal Gazette Account and E-Balance Sheet: Set Up Early | Why do ELSTER, Federal Gazette and Transparency Register accesses belong to the official procedures - and what does it cost to set them up only at the filing deadline? |
| ED15 | DRV-Statusfeststellung § 7a SGB IV: Antrag, Bescheid, Risiko | DRV Status Determination § 7a SGB IV: Application, Decision, Risk | Why is the status determination critical (Aktivrente vs. self-employed)? |
| ED16 | Bundesagentur für Arbeit & BZSt: Betriebsnummer, W-IdNr, USt-IdNr | Federal Employment Agency & BZSt: Operating Number, W-IdNr, USt-IdNr | Which central identifiers does an organization need, and where are they located? |
| ED17 | Transparenzregister: Durchführung der Meldung über transparenzregister.de | Transparency Register: Filing via transparenzregister.de | How is the filing practically carried out - initial filing, follow-up orders, fees? |
| ED18 | Transparenzregister im laufenden Betrieb: Änderungen, Unstimmigkeiten, Bußgelder | Transparency Register in Daily Operations: Changes, Discrepancies, Fines | Which changes trigger reporting obligations, how do discrepancy procedures (§ 23a GwG) work, and how high are the risks of fines? |
| ED19 | Behördenschnittstellen-Praxis: ELSTER, DE-Mail, eXTra - Vermittlung durch GitCover | Authority Interface Practice: ELSTER, DE-Mail, eXTra - Mediation by GitCover | Why are authority interfaces hardly usable for laypersons, and how does the GitCover harness mediate between external systems and regulations? |
Context
Part III covers the authority identifiers and interfaces. Practice shows: many interfaces are regulated by law, but hardly usable for laypersons (complexity, faultiness, unsuitability). GitCover mediates between external systems (e-mail, ELSTER, DE-Mail) and risk-laden regulations. ED14 adds the proactive dimension: procedure accesses (ELSTER, Federal Gazette, Transparency Register) are set up early, before deadlines force them. ED17/ED18 carry the wB topic established in ED04/ED12 over into practical implementation and daily operations.