diff --git a/cmd/tracker.go b/cmd/tracker.go
new file mode 100644
index 0000000..68c1e16
--- /dev/null
+++ b/cmd/tracker.go
@@ -0,0 +1,88 @@
+package cmd
+
+import (
+	"errors"
+	"fmt"
+	"github.com/leanovate/mite-go/date"
+	"github.com/leanovate/mite-go/mite"
+	"github.com/spf13/cobra"
+)
+
+var (
+	trackerTimeEntryId string
+)
+
+func init() {
+	trackerCommand.AddCommand(trackerStatusCommand)
+	trackerStartCommand.Flags().StringVarP(&trackerTimeEntryId, "id", "i", "", "the time entry id to (re)start a tracker for (default: latest time entry for today)")
+	trackerCommand.AddCommand(trackerStartCommand)
+	trackerStopCommand.Flags().StringVarP(&trackerTimeEntryId, "id", "i", "", "the time entry id to stop a tracker for (default: latest time entry for today)")
+	trackerCommand.AddCommand(trackerStopCommand)
+	rootCmd.AddCommand(trackerCommand)
+}
+
+var trackerCommand = &cobra.Command{
+	Use:   "tracker",
+	Short: "starts, stops and shows the status of the tracker",
+	RunE:  trackerStatusCommand.RunE,
+}
+
+var trackerStatusCommand = &cobra.Command{
+	Use:   "status",
+	Short: "shows the status of the time tracker",
+	RunE: func(cmd *cobra.Command, args []string) (err error) {
+		panic("implement trackerStatusCommand")
+		return nil
+	},
+}
+
+var trackerStartCommand = &cobra.Command{
+	Use:   "start",
+	Short: "starts the time tracker for a time entry",
+	RunE: func(cmd *cobra.Command, args []string) (err error) {
+		if trackerTimeEntryId == "" {
+			trackerTimeEntryId, err = fetchLatestTimeEntryForToday()
+			if err != nil {
+				return err
+			}
+		}
+		fmt.Printf("passed id: %s\n", trackerTimeEntryId)
+		panic("implement trackerStartCommand")
+		return nil
+	},
+}
+
+func fetchLatestTimeEntryForToday() (string, error) {
+	today := date.Today()
+
+	entries, err := deps.miteApi.TimeEntries(&mite.TimeEntryQuery{
+		To:        &today,
+		From:      &today,
+		Direction: "desc",
+	})
+	if err != nil {
+		return "", err
+	}
+
+	if len(entries) == 0 {
+		return "", errors.New("no time entries for today found")
+	}
+
+	return entries[0].Id, nil
+}
+
+var trackerStopCommand = &cobra.Command{
+	Use:   "stop",
+	Short: "stops the time tracker for a time entry",
+	RunE: func(cmd *cobra.Command, args []string) (err error) {
+		if trackerTimeEntryId == "" {
+			trackerTimeEntryId, err = fetchLatestTimeEntryForToday()
+			if err != nil {
+				return err
+			}
+		}
+		fmt.Printf("passed id: %s\n", trackerTimeEntryId)
+		panic("implement trackerStopCommand")
+		return nil
+	},
+}