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There are 135 services for Taxes and social insurance contributions for companies

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 deferral to the customs administration

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.

Application for remission or refund in equity to the customs administration

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

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 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 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 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 authorisation as a broadcasting company

As a private broadcaster, you need a licence under state law. For shipments that are organised and disseminated in the local area of a public event and in the temporal context...

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 exemption from capital gains tax

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

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 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 use alcohol tax-free

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

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, 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 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 right of election for EU-based companies to tax goods in 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 turnover from them centrally using the Mini-One-Stop-Shop (M1SS) taxation procedure.

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 to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS)

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.

Apply for VAT exemption

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

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 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.

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.

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.

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 programme distributors

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

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.

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 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 corporate income tax

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

Paying trade tax

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

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.

Pre-register VAT

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

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.

Registering a company for tax purposes

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

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 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-based 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 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 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 right of option for companies based in other EU countries to tax goods in the One-Stop-Shop (OSS)

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.

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 approval of special denaturants

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

Application for the appointment of a tax assistant

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.

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 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 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 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 VAT booklet

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

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 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 mutual agreement procedure under the double taxation agreement (DTA)

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.

Apply for official acts subject to customs duties

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

Apply for permission to operate a bonded warehouse

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

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 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 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 the transfer of electronic bookkeeping 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 Separate Determination on the Return of Capital Contributions for Tax Purposes in Accordance with the German Corporation Tax Act (Körperschaftsteuergesetz)

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.

Appointment of tax representatives

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.

Authorisation to act as a tax representative

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.

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.

Communicate cross-border tax arrangements

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.

Declare diplomatic or consular goods to customs

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

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.

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.

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.

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.

Pay compensatory levy in the event of non-employment of severely disabled persons

Employers have to 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.

Permission to operate a severance distillery obtained

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

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.

Reduce wastewater discharge

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.

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 BZStOnline 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 tax

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).

Register independently calculated insurance tax

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

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 capital 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 electronically.

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.

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 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 reimbursement of input tax paid in other EU member states

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.

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 stay of execution

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.

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.

Simplified procedure for reduction of or exemption from tax deduction for transfers of rights pursuant to Section 50a (1) No. 3 EStG (control notification procedure Section 50d (5) EStG)

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.

Submit a country-by-country report for a multinational company.

If your company operates on a multinational basis, 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 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.

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.

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.

Verification of the conditions of exemption from VAT

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.

View cross-border provision of services in the craft sector

If, as a citizen of the EU, the EEA or Switzerland, you want to exercise a craft subject to authorisation in Germany temporarily and occasionally without operating a branch here,...