Service Finder
Taxes and social insurance contributions for companies
Companies can, for example, be required to pay VAT or trade tax. Certain special taxation rules also apply to cross-border business activities.
Services:
Authorisation obtained for the production of weighing certificates for bananas
If you are an operator and release fresh bananas for free circulation, you can only draw up the necessary weighing certificates yourself with an authorisation from customs.
Application for an EORI number
If you are involved in customs-related activities, such as importing or exporting goods, you must apply for an EORI number.
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.
Application for the granting of the status of 'approved exhibitor' for the purpose of providing evidence of the Union status of goods
In some cases you have to prove the Union status of goods. By granting the status of "approved exhibitor", you can simplify the proof procedure vis-à-vis the customs authorities.
Apply for (partial) exemption from German capital gains tax for foreign corporations
If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.
Apply for a business identification number (W-IdNr.)
When you start a business activity, you will be given a business identification number (W-IdNr.).
Apply for a certificate for the tax office to apply for tax benefits for measures to preserve buildings in redevelopment areas and urban development areas
For buildings in redevelopment areas and urban development areas, you can apply for a certificate of modernization and repair measures carried out to preserve this building and their costs.
Apply for a certificate for universal postal service providers
Under certain conditions, you can apply for a certificate for universal postal service providers. With this certificate, you can apply for exemption from VAT for universal postal services at your local tax office.
apply for a deferred BIN from customs
Do you want to use a deferral account to process deferred payments with customs? Among other things, you need a deferral BIN with which you can identify yourself electronically.
apply for a licence to handle beer products
Anyone who wants to handle beer products that are still untaxed as a manufacturer or trader must apply for a permit to do so. This includes, among other things, the production, processing, storage, dispatch or receipt.
Apply for a mutual agreement procedure under the double taxation agreement (DTA)
If you are of the opinion that your taxation violates a double taxation agreement, you can apply for a mutual agreement procedure under certain conditions.
Apply for a permit to handle alcohol products
If you handle alcohol products that are not taxed, you need a permit in many cases. This is the case for the production, processing, treatment, storage, receipt and dispatch of alcohol products.
apply for a permit to handle tobacco products
If you want to manufacture, handle, process, store, ship or receive tobacco products without incurring the tax, you can apply for a permit to suspend or exempt the tax.
Apply for a sales tax booklet
If you operate a traveling trade as an entrepreneur, you must apply for a VAT register from the competent authority before starting your activity.
Apply for a status certificate for a reduction in tax on income from foreign investment funds
Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.
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 approval of special denaturants
If you want to use denaturants other than the generally approved denaturants for the denaturing of alcohol products, you need an authorization.
Apply for authorised consignee status under the TIR procedure
Goods carried by the TIR procedure in international road transport can be received as "authorised consignee".
Apply for authorization to use an electronic transport document (ETD) as a customs declaration
As an airline or shipping company, you can apply for a simplification of the transit procedure. With this simplification, it is possible to use an electronic transport document as a transit declaration in the Union transit procedure.
Apply for certification of old-age provision and basic pension contracts ("Riester" or "Rürup")
If you wish to market tax-incentivised old-age provision or basic pension contracts, you must first apply for certification for these and have this granted by the certification body - the Federal Central Tax Office (BZSt).
Apply for concessionary customs duties for imports of goods under end-use
If you declare non-Union goods for the end-use procedure, you can benefit from reduced rates of duty.
apply for deferment of payment of import duties
When importing goods into Germany, the applicable customs duties and import turnover taxes are always due, which usually have to be paid directly upon import. Under certain conditions, you as an importer or freight forwarder can apply for a deferral of payment.
Apply for exemption certificate for tax-privileged foreign investors of investment funds
Tax-privileged foreign investors in investment funds may, under certain conditions, apply for an exemption certificate for full or partial tax exemption of the investment fund.
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 participation in the control reporting procedure for relief from withholding taxes
If you owe remuneration for the transfer of rights or certain capital gains, you can apply for authorisation to use the control reporting procedure in order to be able to withhold all or part of the tax under certain conditions.
Apply for permission to act as a tax representative for airlines
If you wish to act as a tax representative for one or more airlines, you must apply for a permit from the relevant main customs office.
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 for permission to handle energy products
If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.
Apply for permission to operate a bonded warehouse
If you want to operate a bonded warehouse, you must submit an application.
Apply for permission to use alcohol tax-free
If you want to use alcohol tax-free, you need a permit to do so.
Apply for permits to handle untaxed coffee
If you handle untaxed coffee or manufacture coffee-containing goods with it, you will need a permit to do so in many cases.
Apply for reimbursement of fare losses on local public transport
If you, as a public transport company, transport severely disabled people and their accompanying persons, guide, assistance or assistance dogs or objects carried free of charge on local public transport, you can apply for reimbursement of fare losses.
Apply for reimbursement of input tax paid in other EU member states
If you would like a refund of input tax (VAT) paid in another EU country, you can apply for a refund under certain conditions.
Apply for reimbursement, remission or refund of the tax on sparkling wine and intermediate products
If sparkling wine or intermediate products have demonstrably been taxed, you can receive a refund, remission or reimbursement of these excise duties under certain conditions.
Apply for relief from electricity tax for companies
If you have withdrawn taxed electricity for business purposes, you can claim relief under certain conditions. You must apply for this at your local main customs office.
Apply for relief from energy tax for agricultural and forestry enterprises
As an agricultural or forestry business, you can get tax relief for your consumption of gasoil, vegetable oil and biodiesel under certain conditions.
Apply for remission or reimbursement of tobacco tax
Under certain circumstances, the main customs office can waive or refund the tobacco tax or tax stamp debt, for example if you destroy tobacco products or substitutes for tobacco products or do not use the tax stamps.
Apply for tax relief for alcopops
If you can prove that you have paid tax on alcopops, you can receive a refund, remission or reimbursement of the alcopop tax under certain conditions.
Apply for the option for companies based in other EU countries to tax goods in the One-Stop-Shop (OSS)
If you are not based in an EU member state and have provided certain services to private individuals in the EU, you can use the One-Stop-Shop (OSS), non-EU scheme under certain conditions.
Apply for the option for companies based in the EU to tax goods in the Mini-One-Stop-Shop (M1SS)
If you provide certain services to private individuals in other member states of the European Union (EU), you can declare and pay tax on the resulting turnover centrally using the Mini-One-Stop-Shop (M1SS) taxation procedure.
Apply for the option for companies based in the EU to tax goods in the One-Stop-Shop (OSS)
If you have supplied certain services or goods to private individuals in other member states of the European Union, you can, under certain conditions, declare and pay tax on the resulting turnover using the One-Stop-Shop (OSS) procedure, EU regulation.
Apply for the option to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS)
If you import goods with a material value of up to EUR 150 into the EU as an entrepreneur, you can declare and pay tax on the resulting turnover centrally using the Import-One-Stop-Shop (IOSS) procedure.
Apply for the status of "authorised consignee" for the Union transit procedure
If you regularly receive goods in transit, you can simplify the customs procedure by using the status "authorised consignee".
Apply for the status of "authorised consignor" for the Union transit procedure
If you regularly ship dutiable goods within the European Union, you can simplify the customs procedure with the status "Authorised consignor".
Apply to the customs administration for remission or reimbursement on equitable grounds
Under certain conditions, the customs administration can waive or refund all or part of your claims arising from the tax debt.
Apply to the customs administration for the transfer of electronic accounting abroad
If you wish to relocate your electronic bookkeeping, other required electronic records or both to a country outside the EU, you must apply to do so. This also applies if you want to relocate parts of your electronic bookkeeping or records.
Applying for a preliminary consultation procedure for cross-border matters
Are you affected by a cross-border situation and want to avoid potential double taxation? Then, under certain conditions, you can apply for a apply for an advance ruling procedure.
Applying for a refund, remission or reimbursement of alcohol tax
If you can prove that you have paid tax on alcohol products, you can receive a refund, remission or reimbursement of alcohol tax under certain conditions.
Applying for a refund, remission or reimbursement of beer tax
If beer has been demonstrably taxed, you can receive a refund, remission or reimbursement of beer tax under certain conditions.
Applying for a refund, remission or reimbursement of coffee tax
If you can prove that you have paid tax on coffee or goods containing coffee, you can receive a refund, remission or reimbursement of coffee tax under certain conditions.
Applying for a separate assessment for the tax refund of capital contributions in accordance with the German Corporation Tax Act
As a foreign corporation or association of persons without a registered office or management in Germany, you can have it checked whether your payments are tax-free for your German shareholders.
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 reimbursement of VAT paid in Germany by entrepreneurs from non-EU countries
You can apply for a VAT refund for your company based outside the EU under certain conditions.
Applying for the assignment of a VAT identification number
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
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.
As an IT service provider, enter master data in EMCS or have it changed
If you want to carry out message exchange in EMCS as an IT service provider for economic operators, you must register. To register or change your master data in EMCS for the first time, you must submit an application to the Directorate General of Customs.
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.
carry coffee free of tax
If you want to transport coffee tax-free, you must inform the customs administration of this or be able to prove it accordingly.
Certification obtained for participant software for electronic data exchange with the customs administration in the IT procedures ATLAS, AES and EMCS
If you want to offer software for the IT procedures ATLAS, AES or EMCS, you must have it certified.
Communicating cross-border tax arrangements
If you are an intermediary or user of a cross-border tax arrangement, you must report this to the Federal Central Tax Office (BZSt) promptly under certain conditions.
Confirmation of VAT registration numbers
If you want to trade in goods and services within the EU, you must apply for a VAT identification number.
Declare removal goods at customs
If you are moving to the European Union from a third country, you can usually import household goods and other household effects duty-free. However, you must declare this to customs.
Determine corporate income tax
Corporations are subject to corporate income tax on their taxable income.
Enter or change the tax number or tax identification number for the IT procedure EMCS for the use of the Internet EMCS application (IEA).
If you want to register or change your tax number or tax identification number to use the Internet EMCS application, you must submit an application to the Directorate General of Customs.
Enter or change the tax number or tax identification number in the master data for using the Internet Export Declaration Plus (IAA Plus).
You want to re-enter or change your tax number or tax identification number, which is the basis for the ELSTER certificate used for the registration in the Internet Export Declaration Plus (IAA Plus), in your EORI master data? Then you need to submit an application.
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.
Excise duties: rules, rates and exemptions, registration, payments, refunds
When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to excise duties.
File a complaint under the EU Dispute Settlement Directive
If there is a dispute between the authorities of several EU Member States about the interpretation and application of a convention or agreement to eliminate double taxation, you can lodge a complaint under certain conditions.
File reports on financial account information under the FATCA agreement
Financial institutions must report financial account information to the extent that there is a reportable connection to United States tax liability.
Film levy for broadcasters and programme distributors
If you, as a broadcaster or programme marketer, show cinema films, you must pay a film levy under certain conditions.
Film levy for video program providers and video-on-demand providers
If you exploit cinema films as a video program provider or video-on-demand provider, you must report your monthly net turnover and, under certain circumstances, your cinema film share. Above a certain turnover, you must pay a film tax.
Film levy from cinema operators
If you show films in your cinema, you have to report your turnover and attendance figures and pay a film tax if your turnover exceeds a certain level.
Get IT service provider approved for EMCS message exchange
If you transport excisable goods under duty suspension and have to use EMCS, you can commission an IT service provider to carry out the message exchange via this program for you. For this, you need an authorisation from the General Directorate of Customs.
Get non-binding information on sales tax from the customs administration
If you are not sure how much VAT you have to pay for supplies or an intra-Community acquisition of an item, you can request non-binding information on this.
make an application for temporary importation
For non-Union goods that you import into the customs territory of the Union only temporarily and for a specific purpose, you will have to pay less import duty or none at all.
Notification of the transport of untaxed sparkling wine, intermediate products or wine
If you want to transport untaxed sparkling wine, intermediate products or wine, you usually need a special permit and registration to participate in the computerised transport and control system EMCS.
Option for traders established outside the European Union (EU) to declare and pay tax centrally on certain transactions carried out within the EU in the VAT on e-Services (ECOM) taxation procedure.
If, as a trader based outside the European Union (EU), you supply certain services to private individuals in the EU, you can declare and pay tax on the resulting turnover centrally in the VAT on e-Services (ECOM) taxation procedure.
Pay alcohol tax
If you produce or import alcohol or goods containing alcohol, you must pay alcohol tax under certain conditions.
Pay alcopop tax
If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.
Pay beer tax
If you produce or import beer or mixed beer drinks, you must pay beer tax.
Pay business tax
If you operate a commercial enterprise in Germany, you are subject to trade tax and may have to pay trade tax.
Pay compensatory levy for non-employment of severely disabled persons
Employers must pay a compensatory levy if they do not employ enough severely disabled people.
pay import or export duty in arrears
If customs authorities find that import or export duties were not claimed in the amount required by law, you may receive a subsequent claim.
Pay tax on sparkling wine and intermediate products
If you produce or import sparkling wine or intermediate products, you must pay sparkling wine tax or intermediate product tax.
Pay tobacco tax
If you deal with tobacco products or substitutes for tobacco products, you must pay tobacco tax in certain cases.
Paying alcohol tax on a severance package
If you produce alcohol in so-called settlement distilleries, you must pay alcohol tax.
Paying coffee tax
If you have commercial dealings with coffee or goods containing coffee, you must pay coffee tax under certain conditions.
Paying VAT on passenger transport by bus across the border to German seaports and Switzerland
If you, as a company, transport passengers across the borders at German seaports or across the border to Switzerland with buses and coaches that are not registered in Germany, you must pay turnover tax.
Permission to operate a severance distillery obtained
If you want to operate a so-called severance distillery, you need a permit to do so.
Pre-register sales tax
As a company, you usually have to submit advance sales tax returns to the tax office on a monthly or quarterly basis.
Purchasing VAT-free in Germany as a traveller from a non-EU state
Travellers from a non-EU member state can make purchases in Germany free of VAT under certain conditions.
Receive binding tariff information
In order to simplify the clearance of goods upon import into the European single market, you can apply for a binding tariff information (BTI) beforehand.
Register and participate in the customs IT procedures ATLAS, AES and EMCS
The IT procedures ATLAS and AES are used for electronic customs clearance. In order to be able to electronically declare and process your excisable consignments under duty suspension, you must participate in EMCS.
Register for the BZSt online portal
If you wish to submit applications and returns electronically via the online portal of the Federal Central Tax Office, you must register in advance to use it.
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).
Registering a company or self-employed activity for tax purposes
If you set up a company, acquire an interest in a company or become self-employed, you must inform the tax office.
Report deliveries of new vehicles from Germany to customers without a VAT identification number (VAT ID) in member states of the European Union
If you supply new vehicles from Germany within the European Union to recipients without a VAT identification number (VAT ID no.), you must report this to the Federal Central Tax Office (BZSt) .
Report foreign endowment or pension insurance contracts electronically
You can report the conclusion of foreign endowment or pension insurance contracts electronically.
Report non-deduction or under-deduction of tax on domestic income of foreign investment funds
Foreign investment funds whose domestic income was wrongly not taxed or under-taxed must report this and pay the tax in arrears.
Report payroll totals to the accident insurance institution
As a company, you must submit your employees' wage statements digitally.
Report tax incentives and reliefs in energy and electricity tax law
If you have received preferential treatment or relief for electricity or energy tax, you must report this to the customs administration in certain cases.
Report transport of untaxed alcopops
If you want to transport untaxed alcopops, you need a special permit and registration to participate in the computerised Excise Movement and Control System (EMCS).
Report transportation of untaxed alcohol products
If you want to transport untaxed alcohol products, you need a special permit and registration to participate in the computerized transport and control system.
Report transportation of untaxed beer
If you want to transport untaxed beer, you need a special permit and registration to participate in the computerized transport and control system EMCS.
Report transportation of untaxed energy products
If you want to transport energy products under duty suspension, you need a permit and must register for the IT-supported Excise Movement and Control System (EMCS).
Reporting the transport of untaxed tobacco products
If you want to transport untaxed tobacco products, you need a permit and must register for the computerised Excise Movement and Control System (EMCS).
Request authorisation for customs declarations by means of entry in the accounts
If you want to make customs declarations by entry in the accounts, you must first apply for an authorisation.
Request binding information pursuant to section 89 (2) sentence 3 AO in special cases and in cases of original jurisdiction pursuant to section 89 (2) sentence 2 AO
If you want planning security for your future business in Germany, you can submit an application for binding information to clarify the tax assessment.
Request central customs clearance
Do you want to declare goods for a customs procedure at a centrally competent customs office, even though the goods are located elsewhere at that time? This is possible with an authorisation for central customs clearance.
Request preferential simplification
If you as a company want to prove the origin of an export product yourself, you must submit a one-time application. There is also a simplified procedure for storing input materials with or without origin together.
Request refund of withheld capital gains tax to foreign residents
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.
Request reimbursement of input tax paid in Germany by companies from other EU Member States
If your company is based in another EU member state, you can apply for reimbursement of the input tax paid in Germany under certain conditions.
Request simplifications in the determination of the customs value
If you import goods from third countries into Germany, you can use lump sums in certain cases to determine the customs value of the goods. You will need permission from customs to do this.
Request total security for customs duties
If you import goods into the customs territory of the European Union and/or handle them there, you can apply for a comprehensive guarantee under certain conditions. The amount may be reduced or waived as appropriate.
Request use of special closures
For the dispatch of certain goods, an authorisation for the use of special seals is required.
Requesting mutual agreement and arbitration proceedings under the EU Arbitration Commission
If you believe that a transaction between your company and an associated company is being taxed twice in another EU Member State, you can make a claim under the EU Arbitration Convention.
Submit a country-by-country report for a multinational company
If your company is multinational, you must submit a country-by-country report under certain conditions.
Submit a recapitulative statement for sales tax
If you export goods or other services from an EU member state to other EU member states, you must submit a recapitulative statement.
Submit application for authorisation to lodge simplified customs declarations for export to non-EU countries
As a holder of an authorisation to lodge simplified customs declarations for the export of goods, you may also place the goods under the export procedure outside the opening hours of the customs office of export.
Submit application for inward processing
Under the inward processing procedure, you can have non-Union goods processed in the customs territory of the European Union. Initially, you do not have to pay any duties on import.
Submit application for outward processing
Under the outward processing procedure, you can have goods processed in third countries. You then pay reduced or no import duties on re-importation.
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.
Submit reports about financial account data according to the Common Reporting Standard (CRS)
Financial institutions must report financial account information to the BZSt insofar as there is a reportable link to foreign countries.
Submitting an application for authorisation to establish a regular service
If you are a shipping company established in the EU, you can apply for a liner service for customs purposes. In a liner shipping service, you transport Union goods from one EU port to another EU port without the goods having to undergo customs clearance again there.
Tax office
The tax offices are responsible for assessing and collecting taxes. Almost all concerns can be raised and information provided in the telephone service area.
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.
To apply for repayment or remission of import duties
If you import goods into the European Union, you can get customs duties reimbursed or waived under certain conditions. You can apply to the customs authorities even if you do not have access to the ATLAS system.
Track cross-border shipments of merchandise within the EU via the Union transit procedure online at customs
With the customs Internet status information service, you can call up online information on consignments of goods that you have posted under the EU-wide Union transit procedure.
Transfer exemption amounts
If you are obliged to deduct capital gains tax in Germany, you must submit certain data.
VAT: rules, rates and exemptions, registration, payments, refunds
When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to VAT.
