The Customs Administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship.

Under certain circumstances, the customs administration can waive or refund claims arising from the tax debt relationship in full or in part.

If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.

When you start a business activity, you will be given a business identification number (W-IdNr.).

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.

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.

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.

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.

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).

Here you can find out how to avoid a capital gains tax deduction.

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.

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.

If you want to use alcohol tax-free, you need a permit to do so.

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.

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.

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.

As an agricultural or forestry business, you can get tax relief for your consumption of gasoil, vegetable oil and biodiesel under certain conditions.

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.

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 turnover from them centrally using the Mini-One-Stop-Shop (M1SS) taxation procedure.

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.

If you as an entrepreneur import goods with a material value of up to EUR 150 into the EU, you can declare and pay tax on the resulting turnover centrally using the Import-One-Stop-Shop (IOSS) procedure.

In order not to make benefits for important areas of daily life such as rents and medical treatment more expensive, tax exemptions apply.

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.

If beer has been demonstrably taxed, you can receive a refund, remission or reimbursement of beer tax under certain conditions.

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.

You can apply for a VAT refund for your company based outside the EU under certain conditions.

If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.

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.

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.

If you want to trade in goods and services within the EU, you must apply for a VAT identification number.

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.

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.

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

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.

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.

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.

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.

If you produce or import alcohol or goods containing alcohol, you must pay alcohol tax under certain conditions.

If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.

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

If you produce or import sparkling wine or intermediate products, you must pay sparkling wine tax or intermediate product tax.

If you deal with tobacco products or substitutes for tobacco products, you must pay tobacco tax in certain cases.

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

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

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

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

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.

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

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.

If you start a business, take an interest in a business or become self-employed, you must inform the tax office.

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

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).

If you want to transport untaxed beer, you need a special permit and registration to participate in the computerized transport and control system EMCS.

If you want to transport energy products under duty suspension, you need a permit and must register for the IT-based Excise Movement and Control System (EMCS).

If you want to transport untaxed tobacco products, you need a permit and must register for the computerised Excise Movement and Control System (EMCS).

If you want planning security for your future business in Germany, you can submit an application for binding information to clarify the tax assessment.

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.

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.

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.

If you do not have your registered office in an EU member state and have supplied certain services to private individuals in the EU, you can use the One-Stop-Shop (OSS), Non-EU Scheme taxation procedure under certain conditions.

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.

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

If you wish to use denaturants other than those generally authorised for the denaturing of alcohol products, you must obtain approval.

Under certain conditions, your main customs office can appoint a tax assistant to establish facts relating to your company's goods that are relevant under customs or excise law.

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.

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.

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.

Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.

Entrepreneurs who operate a travel business must apply for a VAT booklet from the competent authority before starting their activity.

Goods carried by the TIR procedure in international road transport can be received as "authorised consignee".

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.

If you declare non-Union goods for the end-use procedure, you can benefit from reduced rates of duty.

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.

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.

If you believe that your taxation is in breach of a double taxation agreement, you can apply for a mutual agreement procedure under certain conditions.

If you take advantage of special official actions from the customs administration, you may incur fees and expenses for them, which you must pay.

If you want to operate a bonded warehouse, you must submit an application.

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

If you regularly receive goods in transit, you can simplify the customs procedure by using the status "authorised consignee".

If you regularly ship dutiable goods within the European Union, you can simplify the customs procedure with the status "Authorised consignor".

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.

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.

If foreign companies from the EU or the EEA make repayments or payments from contributions to German shareholders, they can file an application for separate determination of a return of contributions for tax purposes in favor of their shareholders.

The fulfillment of your company's tax obligations can be taken over by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.

As a commercial partnership or partnership company, you can apply to be treated as a corporation for income tax purposes under certain conditions.

If you wish to work as a tax representative for one or more air carriers, you must apply for authorisation from the relevant main customs office.

If you want to transport coffee tax-free, you must inform the customs administration of this or be able to prove it accordingly.

If you want to offer software for the IT procedures ATLAS, AES or EMCS, you must have it certified.

If you are an intermediary or user of a cross-border tax arrangement, you must, under certain conditions, notify the Federal Central Tax Office (BZSt) promptly.

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.

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.

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.

Financial institutions must report financial account information to the extent that there is a reportable connection to United States tax liability.

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.

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.

Employers have to pay a compensatory levy if they do not employ enough severely disabled people.

If customs authorities find that import or export duties were not claimed in the amount required by law, you may receive a subsequent claim.

If you want to operate a so-called severance distillery, you need a permit to do so.

Travellers from a non-EU member state can make purchases in Germany free of VAT under certain conditions.

If, as an eligible organization, you receive, import or make an intra-Community acquisition of goods and use them for humanitarian, charitable or educational purposes in a third country, you can receive a tax refund.

For the discharge of waste water into surface water or groundwater, a wastewater charge is levied in Germany. If certain conditions are met, the waste water levy can be offset against investments made for the implementation of measures.

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.

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.

If you, as an insurer, receive remuneration for fire insurance, residential building insurance or household insurance, you must calculate the fire tax yourself and declare it to the Federal Central Tax Office (BZSt).

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

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) .

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

Foreign investment funds whose domestic income was wrongly not taxed or under-taxed must report this and pay the tax in arrears.

As a company, you must submit your employees' wage statements electronically.

If you want to transport untaxed alcohol products, you need a special permit and registration to participate in the computerized transport and control system.

If you want to make customs declarations by entry in the accounts, you must first apply for an authorisation.

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.

If you would like to be reimbursed for input tax (VAT) paid in other EU countries, you can apply for a refund under certain conditions.

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.

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

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.

For the dispatch of certain goods, an authorisation for the use of special seals is required.

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.

If you wish to obtain a reduction or an exemption from withholding taxes on the transfer of rights, you may, under certain conditions, participate in the control notification procedure.

If your company operates on a multinational basis, you must submit a country-by-country report under certain conditions.

If you export goods or other services from an EU member state to other EU member states, you must submit a recapitulative statement.

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.

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.

Under the outward processing procedure, you can have goods processed in third countries. You then pay reduced or no import duties on re-importation.

Do you have a request that relates to a customs tax issue and is not covered by its other services? Then you can still submit an inquiry or application to the Customs Administration.

Financial institutions must report financial account information to the BZSt insofar as there is a reportable link to foreign countries.

For foreign special investment funds, you must submit a declaration so that the relevant tax bases for the taxation of your investors can be bindingly determined.

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.

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.

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.

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.

If you are obliged to deduct capital gains tax in Germany, you must submit certain data.

Sales tax exemptions do not have to be applied for; they apply insofar as the respective 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.