Taxes and social insurance contributions for companies

Trade tax assessment

If you run a commercial business in Germany, you are subject to trade tax and may have to pay trade tax.

Notification of change in the case of cross-border provision of services in regulated professions

You have notified the intention to provide services across borders in a regulated profession and have commenced the activity. If there is a significant change in...

Notification of cross-border provision of services in regulated professions Confirmation

Registration of Europe-wide commercial services in Germany

Tax registration of a company Delivery

If you set up a company, acquire an interest in a company or become self-employed, you must inform the tax office.

Apply for a sales tax booklet

Entrepreneurs who run a travel business must apply for a VAT booklet before theyapply to the competent authority before starting the activity.

Tax return request

The tax office may request the submission of a tax return if it has indications that an issue is taxable. Anyone who has been asked to submit must comply with this obligation.

Capital Gains Tax Exemption

Here's how to avoid a capital gains tax deduction.

Submitting a corporation tax return

Corporations must pay corporate income tax on their taxable income, and nonprofit organizations receive their tax exemption.

Pre-notify sales tax

As a company, you generally have to submit advance VAT returns to the tax office on a monthly or quarterly basis.

Checking the conditions for VAT exemption

VAT exemptions do not have to be applied for, but apply if the relevant legal requirements are met. This ensures that services for important areas of everyday life, such as rent and medical treatment, are not made more expensive.

Taxation of lotteries, gambling and sports betting Determination

If you organize a lottery or draw, you are obliged to register and pay lottery tax with the relevant tax office.

Employer's obligation to pay if the planned employment quota for severely disabled people is not reached

As an employer, you must pay a compensation levy if you do not employ enough people with severe disabilities.

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.

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.

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 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).

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.

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 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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 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.

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.

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.

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.

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).

Applying for exemption from VAT in other EU member states as an embassy, consulate or member thereof

As an embassy, consulate, or a member of such an organization, you may be exempt from value-added tax in other European Union member states while in Germany.

When an international organization or its employees apply for a VAT exemption in other EU member states

As an international organization or one of its employees, you may be exempt from value-added tax in other member states of the European Union.

Apply for a Refund of Capital Gains Tax for Investment Funds

Under certain conditions, foreign investment funds may claim a refund of withheld capital gains tax from the Federal Central Tax Office.

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".

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.

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.

Declare diplomatic or consular goods to customs

If you want to import diplomatic or consular goods free of import duties, you must declare them.

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.

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.

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.

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".

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.

Request central customs clearance

Would you like to declare goods for a customs procedure at a central customs office, even though the goods are located elsewhere within the European Union? If so, you can apply for centralized customs clearance.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 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.

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.

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.

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.

Report net sales for the purpose of determining the film tax for broadcasters and program marketers

If you, as a broadcaster or programme marketer, show cinema films, you must pay a film levy under certain conditions.

Report net sales for determining the film tax for cinemas

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.

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.

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.

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 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 relief from energy tax for agricultural and forestry enterprises

As an agricultural or forestry business, you may be eligible for tax relief under certain conditions if you use diesel fuel or equivalent energy products, such as agricultural diesel. If you use diesel fuel, such as agricultural diesel.

Applying for a VAT refund as an embassy, consulate or its member

As an embassy, consulate, or a member of either, you can claim a refund of value-added tax in Germany.

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.

When an international organization or its employees apply for a VAT refund

As an international organization and as its employees, you are eligible for a VAT refund in Germany.

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.

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.

Paying alcohol tax on a severance package

If you produce alcohol in so-called settlement distilleries, you must pay alcohol tax.

Pay beer tax

If you produce or import beer or mixed beer drinks, you must pay beer tax.

Paying coffee tax

If you have commercial dealings with coffee or goods containing coffee, you must pay coffee tax under certain conditions.

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.

Register for the air traffic tax

Air carriers are obliged to register for air traffic tax with the Main Customs Office in Frankfurt am Main. Tax agents for air transport companies must also apply for a permit from the Main Customs Office in Frankfurt am Main.

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.

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 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 at the main customs office in Frankfurt am Main.

Report foreign endowment or pension insurance contracts electronically

You can report the conclusion of foreign endowment or pension insurance contracts electronically.

Apply for a Certificate of Exemption for Foreign Investors in Investment Funds Eligible for Tax Benefits

Foreign investors in investment funds who are eligible for tax benefits may, under certain conditions, apply for a certificate of exemption granting full or partial tax exemption for the investment fund.

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.

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.

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.

Apply for reimbursement of input tax paid in other EU member states

If you are an entrepreneur based in Germany and entitled to deduct input tax, you can apply for a refund of the VAT you have paid in another EU Member State.

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) .

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.

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.