Other taxes

Alongside the well-known taxes like income tax, land tax and inheritance tax, there are also other taxes for specific purposes, such as dog tax and trade tax.

Services:

Application for the appointment of a tax assistant

Your main customs office can appoint a tax assistant at your request under certain conditions. This person can establish facts under customs or excise law that relate to your company's goods.

Apply for a certificate to apply for tax benefits for the preservation or appropriate use of monuments

For monuments and buildings within listed areas or protected complexes, you can apply for an assurance of the expected certification of measures carried out for the preservation or appropriate use of the monument or building and their costs.

Apply for a tax number for insurance tax or fire protection tax

Apply for a tax number to register and pay insurance or fire protection tax.

Apply for a tax reduction for shore power supply for watercraft

You can apply for a tax reduction for commercial watercraft moored in the port and using shore power while moored. You can obtain the permit from your local main customs office.

Apply for issuance of a certificate for the tax office to apply for tax benefits for measures for the preservation or wise use of monuments.

For monuments and buildings within monument areas or protected overall facilities, you can apply for a certificate on measures carried out for the preservation or sensible use of the monument or building and their costs.

Apply for official acts subject to customs costs

If you make use of special official acts by the customs administration, you may have to pay fees and expenses.

Apply for permission to act as a tax representative of a mail order company for alcohol products

Mail order companies from another EU country can deliver taxed alcohol products to Germany. If you wish to act as a tax representative for this person or company, you will need a permit.

Apply to close your housing subsidy account

If you have a home subsidy account, you can save tax through single taxation.

Apply to the customs administration for remission or reimbursement on the grounds of equity

Under certain conditions, the customs administration can waive or refund all or part of your claims arising from the tax debt.

Applying for a stay of execution

Enforcement against you can be temporarily suspended or restricted if there are equitable grounds. Inequity exists if enforcement would cause you an unreasonable disadvantage that can be avoided by waiting a short time.

Applying for consideration of a job-related move to avoid the closure of the housing subsidy account

If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.

Appointment of tax representatives

Your company's tax obligations can be fulfilled by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.

Calculate and pay energy tax

If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

Deregister dog tax

If you are no longer a dog owner, you must opt out of the dog tax.

Determining the tax consequences after entering the payout phase of your pension plan

When payment of your pension plan begins, the Central Allowance Office for Pension Fund Assets (ZfA) will determine the balance of your home subsidy account, the reduction amount and, if applicable, the liquidation amount and inform the relevant tax office of these amounts.

Dog tax

If you keep a dog, you may have to pay a dog tax, if your municipality provides for this. You can find information about this here.

Dog tax reduction

Under certain circumstances, you may be eligible for a dog tax reduction.

Enter or change your tax number or tax identification number for the EMCS IT procedure for using the Internet EMCS application (IEA)

If you wish to register or change your tax number or tax identification number for use with the Internet EMCS application, you must submit an application to the Directorate General of Customs.

Enter the amount of electricity in your tax return and calculate the electricity tax yourself

If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

Issue a SEPA direct debit mandate for the municipality

With a SEPA direct debit mandate, you allow your municipality to debit money from your bank account. This allows you to pay fees or bills cashlessly, conveniently and always on time.

Register and pay air traffic tax

Airlines that carry out commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.

Register dog tax

If you are the owner of a dog, you must register for the dog tax.

Register for the air traffic tax

Air carriers are obliged to register for air transport tax with the competent main customs office. Tax agents for air transport companies must apply for a permit from the competent main customs office.

Register independently calculated fire protection tax

If you as an insurer receive fees for fire insurance, residential building or household contents insurance, you must calculate the fire protection tax yourself and register it with the Federal Central Tax Office (BZSt).

Register independently calculated insurance tax

If you receive insurance premiums, you must calculate the insurance tax yourself and register it with the Federal Central Tax Office (BZSt).

Register taxes on race betting, public lotteries and draws and sports betting

If you want to organize race betting, sports betting, public lotteries and draws, virtual slot machine games or online poker games you are obliged to declare the respective tax to the tax office.

Report tax concessions and tax relief in energy and electricity tax law

If you have received benefits or relief for electricity or energy tax, you must report these to the customs administration in certain cases.

Request a review of the Riester subsidy to be repaid after termination of the Riester contract

You can apply for the repayment amount to be fixed after termination of the Riester contract.

Request information on the status of the housing subsidy account

To find out the current status of your housing subsidy account, you can apply to have it determined.

Requesting a certificate for the tax office to apply for tax benefits for production and preservation measures on cultural assets worthy of protection

For cultural assets worthy of protection, you can apply to the relevant certifying authority for a certificate for the tax office on production and preservation measures and their costs.

Requesting assurance of the certificate for applying for tax concessions for measures on cultural assets worthy of protection

For cultural assets worthy of protection, you can apply for an assurance regarding the expected certificate for production and maintenance measures. The tax office requires this assurance in order to be able to notify you of the expected assessment basis for the tax relief.

Show bank details to the tax authority for the first time

You can have state benefits paid out to you unbureaucratically, directly and securely against misuse if the Federal Tax Office (BZSt) has your account details.

Slot machine tax

As a rule, an amusement tax is levied on the operation of slot machines. You can find information on this here.

Submit a request for information on the existence of a platform or relevant activities (DAC7)

Do you operate a website through which services are provided? Then you can have the Federal Central Tax Office (BZSt) check whether you operate a platform.

Submit other tax applications and notifications

Do you have a tax-related concern that is not covered by the other customs services listed on the federal portal? Then you can still submit an inquiry or an application to the customs administration.

Tax consequences of giving up the owner-occupation of your subsidized apartment

If you give up your residential property or no longer use the tax-subsidized property yourself, your housing subsidy account will be closed and you will have to pay tax on the resulting liquidation amount.

Taxing services provided in tax havens for individuals and companies based in Germany

If you as an individual or company pay for services from a service provider based in a non-cooperative tax jurisdiction, under certain circumstances you must withhold, declare and pay a portion of your payments as income or corporation tax.

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