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.
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.
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 taxed or untaxed beer products for commercial purposes, you require a permit to do so. This includes manufacturing, processing, storing, shipping or receiving.
If you are of the opinion that your taxation violates a double taxation agreement, you can apply for a mutual agreement procedure under certain conditions.
If you manufacture, process, receive or dispatch tobacco products or substitutes for tobacco products that have not yet been taxed, you require a permit.
Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.
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.
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...
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 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).
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 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.
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 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 handle untaxed coffee or wish to use it to manufacture goods containing coffee from another EU country on more than an occasional basis, you will generally need a permit.
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.
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 have supplied certain services or goods to private individuals in other member states of the European Union, you can, under certain conditions, declare and pay tax on the resulting turnover using the One-Stop-Shop (OSS) procedure, EU regulation.
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.
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 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 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.
Payments made by a foreign corporation or association of persons without a registered office or management in Germany may be tax-free for its German shareholders.
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 handle alcopops that are not taxed, you will need a permit in many cases. This is the case when producing, handling, processing, storing, receiving or sending alcopops.
If you produce, handle, process, store, receive or dispatch sparkling wine or intermediate products that have not yet been taxed, you require a permit.
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 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.
Have you paid fees to self-employed persons for journalistic or artistic services? If so, the Künstlersozialkasse (KSK) will check the correct reporting of these fees in your company.
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.
VAT exemptions do not have to be applied for, but apply if the relevant 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.
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 have an equalization association with the Künstlersozialkasse (KSK), the KSK updates the data of its members annually, carries out the settlements, collects the artists' social security contribution and carries out a regular review of the equalization association.
If you as an individual or your company have business relationships or shareholdings relating to a non-cooperative tax jurisdiction, you must provide certain information to the tax office and, if applicable, the Federal Central Tax Office (BZSt).
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.
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.
When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to excise duties.
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 exploit cinema films as a video program provider or video-on-demand provider, you must report your monthly net turnover and, under certain circumstances, your cinema film share. Above a certain turnover, you must pay a film tax.
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 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.
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.
As a member of a foreign mission or professional consular post, have you purchased a new vehicle in another EU country and are importing it into Germany? You will have to pay German VAT for this as part of individual vehicle taxation.
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.
Does your company bottle wine products and sell them to resellers or buy products for bottling? Then you must pay an annual levy to the German Wine Fund.
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.
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.
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.
Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.
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 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, as an obligated person, wish to report indications of money laundering or terrorist financing online, you must register on the Financial Intelligence Unit (FIU) web portal.
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)
.
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 alcohol products, you need a special permit and registration to participate in the computerized transport and control system.
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 planning security for your future business in Germany, you can submit an application for binding information to clarify the tax assessment.
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 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 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 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.
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.
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 there are significant changes that affect the requirements for the cross-border provision of services under explosives law, you must notify the competent authority. You can find out more here.
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.
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.
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 set up a company in Germany, you must comply with certain regulations and requirements. Here you will find information on your rights and obligations, particularly with regard to VAT.
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,...
