Alongside the well-known taxes like income tax, land tax and inheritance
tax, there are also other taxes for specific purposes, such as dog tax and trade
tax.
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.
For listed buildings and buildings within monument areas or protected facilities, you can apply for a certificate of measures taken to preserve or sensibly use the monument or building and their costs.
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.
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.
If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.
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.
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.
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 payment of your pension plan begins, the Central Allowance Office for Pension Fund Assets (ZfA) will determine the balance of your home subsidy account, the reduction amount and, if applicable, the liquidation amount and notify the relevant tax office of these amounts.
You can have state benefits paid out to you unbureaucratically, directly and securely against misuse if the Federal Tax Office (BZSt) has your account details.
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.
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.
The amusement tax is a local tax. The object of the tax is the cost of using or attending certain facilities and events.
The following events held in the municipal area are...
Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.
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.
Air carriers are required to register with the relevant main customs office for air transport tax. Tax representatives for air carriers must apply for a permit from the responsible main customs office.
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 want to organize race betting, public lotteries and games or sports betting and this has been approved by the competent authority, you are obliged to register and pay the tax arising from this with the competent tax office.
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).
If you have received preferential treatment or relief for electricity or energy tax, you must report this to the customs administration in certain cases.
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.
If you give up your residential property or no longer use the tax-subsidized property yourself, your housing subsidy account will be closed and you will have to pay tax on the resulting liquidation amount.
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.