Other taxes

Dog tax assessment

Who is responsible for setting the dog tax?

Hunting tax

Find out here the assessment, payment obligation and revenue sovereignty of the hunting tax

Accommodation tax

Find out here whether a tax is levied in the municipality on overnight stays in accommodation establishments.

Entertainment tax

Where is amusement levied and how high is it?

Charges for water withdrawal Calculation

A water usage fee must be paid for the withdrawal of water or groundwater.

Apply for dog tax exemption

Exemption from dog tax is possible under certain conditions.

Apply for a dog tax reduction

A reduction in the dog tax is possible under certain conditions.

Request a review of the repayment amount following termination of the Riester contract

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

Income tax

If you stay in Germany for an extended period, you will have to pay taxes on your income. Here you will find information on your rights and obligations in relation to the payment of income tax.

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.

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.

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.

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.

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).

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.

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.

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.

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 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 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 for deferral of tax debts

Customs can temporarily defer your tax debts if immediate payment would be a major burden for you.

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 information from registered providers on digital platforms (DAC7)

If you operate a digital platform, you are obliged to collect information about the providers registered with you and their turnover and to report this to the Federal Central Tax Office (BZSt).

Transfer bank details to the Federal Central Tax Office

If you would like to send your bank details to the Federal Central Tax Office for possible future payments, there are various ways to do this.

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.

Register as a non-European platform operator (DAC7)

If you are a non-European platform operator, you must register with the Federal Central Tax Office (BZSt) or with a competent authority in another EU member state.

Applying for exemption for platform operators (DAC7)

If you operate a platform and are obliged to report to the Federal Central Tax Office (BZSt), you can be exempted from the reporting obligation in certain cases.

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.

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 an EORI number or branch number

If you are involved in customs-related activities, such as importing or exporting goods, you must apply for an EORI number.

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.