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:
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 "Authorized consignee" status for the Union transit procedure
If you regularly receive goods under the transit procedure, you can simplify the customs procedure with the "Authorized consignee" status.
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 comprehensive guarantee 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 may not apply.
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 for the tax-free use of alcohol
If you want to use alcohol tax-free, you need a permit.
Apply for a permit for the tax-free use of alcopops
Alcopops can be used tax-free for certain commercial purposes. You need a permit for this.
Apply for a permit to handle alcohol products
If you produce, handle, process, store, receive or dispatch alcohol products that have not yet been taxed, you require a permit.
Apply for a permit to handle beer products
Any manufacturer or retailer wishing to handle untaxed beer products must apply for a permit to do so. This includes manufacturing, processing, storing, shipping or receiving.
Apply for a permit 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 energy products.
Apply for a permit to handle tobacco products
If you manufacture, process, receive or dispatch tobacco products or substitutes for tobacco products that have not yet been taxed, you require a permit.
Apply for a permit to operate a customs warehouse
If you wish to operate a customs warehouse, you must submit an application.
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 sales tax identification number
If you wish to participate in the movement of goods and services within the European Union, you must apply for a VAT identification number.
Apply for a status certificate for a tax reduction 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 authorization for customs declarations by entering them in the accounts
If you want to make customs declarations by writing them down in the accounts, you must apply for authorization beforehand.
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 authorized consignee status in the TIR procedure
You can receive goods that are transported internationally by road using the TIR procedure as an "authorized consignee".
Apply for central customs clearance
Do you want to declare goods for a customs procedure at a centrally responsible customs office, even though the goods are located elsewhere at the time? This is possible with an authorization for central customs clearance.
Apply for certification of pension and basic pension contracts ("Riester" or "Rürup")
If you wish to sell tax-incentivized retirement provision or basic pension contracts, you must first apply for certification for these and receive approval from the certification body - the Federal Central Tax Office (BZSt).
Apply for deferment BIN at customs
Do you want to use a deferment account to defer payments to customs? Among other things, you will need a deferment BIN with which you can identify yourself electronically.
Apply for deferral of payment for import duties
When importing goods to Germany, the applicable customs duties and import sales taxes are always due, which generally have to be paid directly upon import. Under certain conditions, you as an importer or freight forwarder can apply for a deferment of payment.
Apply for energy tax relief for agricultural and forestry businesses
As an agricultural or forestry business, you can apply for tax relief on your consumption of gas oil (agricultural diesel) under certain conditions.
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 tax
If you owe remuneration for the transfer of rights or certain investment income, you can submit an application for authorization to apply the control reporting procedure in order to be able to refrain from withholding tax in full or in part 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 preferential simplification
If you as a company want to prove the origin of an export product yourself, you must submit a one-off application. There is also a simplified procedure for storing primary materials with or without origin together.
Apply for reduced customs duties for goods imported for end use
If you declare non-Union goods for the end-use procedure, you can claim reduced customs duties.
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 Germany by companies from other EU Member States
If your company is based in another EU member state, you can apply for a refund of input tax paid in Germany under certain conditions.
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 remission or reimbursement of tobacco tax
Under certain circumstances, the main customs office can waive or refund your 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 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 need a permit from customs for this.
Apply for status as an "authorized consignor" for the Union transit procedure
If you regularly ship dutiable goods within the European Union, you can simplify the customs procedure with the "Authorized consignor" status.
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 use of special closures
An authorization to use special seals is required for the shipment of certain goods.
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.
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 "approved exhibitor" status to prove the Union status of goods
In some cases, you must provide proof of the Union status of goods. By obtaining the status of an "approved exhibitor", you can simplify the verification procedure vis-à-vis the customs authorities.
Applying for (partial) exemption from German capital gains tax for foreign corporations
If you would like to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.
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 of capital gains tax on investment funds
Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.
Applying for a refund of capital gains tax paid to persons resident abroad
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially exempt from capital gains tax under certain circumstances.
Applying for a refund or remission of import duties
If you import goods into the European Union, you will receive a refund or remission of customs duties under certain conditions. You can submit an application to the customs authorities for this even without your own access to the ATLAS system.
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 the 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 an EORI number
If you are involved in activities relevant to customs law, such as the import or export of goods, you must apply for an EORI number.
Applying for an exemption certificate for tax-privileged foreign investors in investment funds
Under certain conditions, tax-privileged foreign investors in investment funds can apply for an exemption certificate for full or partial tax exemption of the investment fund.
Applying for exemption from VAT in other EU member states as an embassy, consulate or member thereof
Embassies, consulates and their members in Germany can be exempt from VAT in other member states of the European Union under certain conditions.
Applying for mutual agreement and arbitration proceedings under the EU Arbitration Commission
If you believe that a transaction between your company and an associated company in another EU Member State is subject to double taxation, you can submit a request under the EU Arbitration Convention.
Applying for permits to handle alcopops
If you handle alcopops that are not taxed, you will need a permit in many cases. This is the case when producing, handling, processing, storing, receiving or sending alcopops.
Applying for permits to handle untaxed coffee
If you handle untaxed coffee or wish to use it to manufacture goods containing coffee from another EU country on more than an occasional basis, you generally require a permit.
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.
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 international organization or its member, apply for exemption from VAT in other EU member states
As an international organization, you can be exempt from VAT in other member states of the European Union under certain conditions.
As an IT service provider, enter or change master data in EMCS
If you want to exchange messages in EMCS as an IT service provider for economic operators, you must register. To enter or change your master data in EMCS for the first time, you must submit an application to the Directorate General of Customs.
Authorization received for the preparation of weighing certificates for bananas
If you are an economic operator and clear fresh bananas for free circulation, you can only issue the necessary weighing certificates yourself with an authorization from 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.
Certification received 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 ATLAS, AES or EMCS IT procedures, 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.
Comply with obligations to cooperate under the Tax Haven Defense Act
If you as an individual or your company have business relationships or shareholdings relating to a non-cooperative tax jurisdiction, you must provide certain information to the tax office and, if applicable, the Federal Central Tax Office (BZSt).
Declaring removal goods to customs
If you are moving to the European Union from a third country, you can generally 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 in the master data for the use of the Internet Export Declaration Plus (IAA Plus)
Do you want to have your tax number or tax identification number, on which the ELSTER certificate used for registration in the Internet Export Declaration Plus (IAA Plus) is based, re-entered or changed in your EORI master data? Then you need to submit an application.
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.
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.
Film levy for broadcasters and program marketers
If you show cinema films as a television broadcaster or program marketer, you must pay a film tax 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 must report your turnover and attendance figures and pay a film tax if your turnover exceeds a certain level.
Get non-binding information on VAT from the customs administration
If you are not sure how much VAT you have to pay for deliveries or an intra-Community acquisition of goods, you can request non-binding information on this.
Have IT service providers approved for EMCS message exchange
If you are transporting excise goods under duty suspension and have to use EMCS, you can commission an IT service provider to exchange messages for you via this program. To do this, you need approval from the Directorate General of Customs.
Have sales tax identification numbers confirmed
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
Notify intra-Community acquisition of a new vehicle
As a member of a foreign mission or professional consular post, have you purchased a new vehicle in another EU country and are importing it into Germany? You will have to pay German VAT for this within the framework of individual vehicle taxation.
Obtaining permission to operate a settlement distillery
If you want to operate a so-called settlement distillery, you need a permit to do so.
Option for companies based outside the European Union (EU) to centrally declare and pay tax on certain transactions generated within the EU using the VAT on e-Services (ECOM) taxation procedure
If you are an entrepreneur based outside the European Union (EU) and provide 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 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.
Pay trade tax for the German Wine Fund
Does your company bottle wine products and sell them to resellers or buy products for bottling? Then you must pay an annual levy to the German Wine Fund.
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 import or export duties in arrears
If the customs authorities determine that import or export duties were not claimed in the legally stipulated amount, you may receive an additional claim.
Paying VAT for passenger transport by bus and coach across the border to German seaports and Switzerland
If you as a company transport passengers across borders at German seaports or across the border to Switzerland with buses and coaches that are not registered in Germany, you must pay VAT.
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.
Receive binding tariff information
To simplify the clearance of goods when importing into the European single market, you can apply for binding tariff information (BTI) in advance.
Register and participate in the customs IT procedures ATLAS, AES and EMCS
The IT procedures ATLAS and AES are used for electronic customs clearance. You must participate in EMCS in order to be able to electronically declare and process your excise goods consignments under duty suspension.
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.
Registration in the goAML web portal
If you, as an obligated person, wish to report indications of money laundering or terrorist financing online, you must register on the Financial Intelligence Unit (FIU) web portal.
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 from foreign investment funds
Foreign investment funds whose domestic income was wrongly not taxed or taxed too low must report this and pay the tax arrears.
Report payroll totals to the accident insurance institution
As a company, you must submit your employees' wage statements digitally.
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.
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 alcopops
If you want to transport untaxed alcopops, you need a special permit and registration to participate in the computerized Excise Movement and Control System (EMCS).
Report transportation of untaxed beer
If you want to transport untaxed beer, you need a special permit and registration to participate in the EMCS computerized transport and control system.
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).
Report transportation of untaxed sparkling wine, intermediate products or wine
If you want to transport untaxed sparkling wine, intermediate products or wine, you generally need a special permit and registration to participate in the EMCS computerized transport and control system.
Reporting the transportation of untaxed tobacco products
If you want to transport untaxed tobacco products, you need a permit and must register for the computerized Excise Movement and Control System (EMCS).
Request binding information pursuant to Section 89 (2) sentence 3 AO in special cases and in cases of original responsibility pursuant to Section 89 (2) sentence 2 AO
If you want planning certainty for your future business in Germany, you can submit an application for binding information to clarify the tax assessment.
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 an application for approval to set up a regular service
If you are a shipping company based in the EU, you can apply for a liner service for customs purposes. In liner shipping, you transport EU goods from one EU port to another EU port without the goods having to undergo customs clearance again there.
Submit an application for authorization to submit simplified customs declarations for export to non-EU countries
As the holder of an authorization for the submission of simplified customs declarations for the export of goods, you can also release the goods for the export procedure outside the opening hours of the customs office of export.
Submit an application for inward processing
Under the inward processing procedure, you can have non-Union goods processed in the customs territory of the European Union. You do not initially have to pay any duties on import.
Submit an 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 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 have to pay less import duties or none at all.
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 on financial account data in accordance with the Common Reporting Standard (CRS)
Financial institutions must report financial account information to the BZSt if there is a reportable connection to a foreign country.
Submitting reports on financial account information in accordance with the FATCA agreement
Financial institutions must report financial account information if there is a reportable connection to tax liability in the United States of America.
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.
Tracking cross-border shipments of commercial goods within the EU via the Union transit procedure online at customs
You can use the customs Internet status information service to call up online information on goods consignments that you have posted as part of 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.
Transporting coffee tax-free
If you want to transport coffee tax-free, you must inform the customs administration or be able to provide appropriate proof.
VAT-free shopping in Germany as a traveler from a non-EU country
Travelers from a non-EU member state can make VAT-free purchases in Germany under certain conditions.
