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.
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.
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.
With the "certificate in tax matters", you can prove that you are reliable for tax purposes. This is often necessary, for example, if you want to set up a company or receive public contracts.
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 wish to export cultural property from Germany to a member state of the European Union (EU) for longer than 5 years, you may require an export license.
If you wish to export cultural property less than 5 years old from Germany to a member state of the European Union (EU), you may require an export license.
If you wish to export national cultural property less than 5 years old from Germany to a country in the European Union (EU), you require an export license.
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.
If you wish to export a specific cultural good from your collection from Germany to member states of the European Union (EU) on a regular temporary basis, you can apply for a specific open license for export to EU member states.
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.
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.
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 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.
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.
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...
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.
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).
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.
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.
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.