Retail sale of tobacco products in specialized stores (47.26.0.00)
If you select a location, the contact details of the responsible Point of Single Contact and the responsible authority as well as locally valid information will be displayed.
The following formalities are performed by responsible authorities and can also be handled via the Point of Single Contact if necessary. Please specify the location via Change selection. If you choose "To the responsible Point of Single Contact for ..." (if available), the contact details of the responsible Point of Single Contact are displayed. The contact details of the competent authority/-ies are displayed after choosing the formality.
Formalities according to the Services Directive
For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:
If you want to start a standing trade, you must report this. You must also report the start of operation of a branch office or a dependent branch office, as well as the relocation of the business.
The following authorisations and notifications may be required:
Wenn Sie Waren außerhalb Ihrer regulären Betriebsstätte aus Räumlichkeiten heraus anbieten, könnte es sich um ein Wanderlager handeln, welches bei der zuständigen Gewerbebehörde anzuzeigen ist.
Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
When posting employees to Germany, the Employee Posting Act must be observed.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
For service providers operating across borders without a branch in Germany, there are various special jurisdictions and special regulations depending on the tax liability, activity or type of tax.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
Contract for work and services procedure; application for consent to employ foreign workers under contracts for work and services
If you, as a foreign employer, would like to send foreign workers to Germany under government agreements to perform work contracts, the Federal Employment Agency must first give its approval.
Characteristics and key concepts of the service
- Einwegspitzen (Verbrauchsartikel für Raucher), Eh.
- Feinschnitt (Rauchtabak), Eh.
- Filterpatronen (Verbrauchsartikel für Raucher), Eh.
- Filterzigaretten, Eh.
- Grobschnitt (Rauchtabak), Eh.
- Kautabak, Eh.
- Krüllschnitt (Rauchtabak), Eh.
- Marineschnitt (Rauchtabak), Eh.
- Mundstücke für Tabakspfeifen, Eh.
- Pfeifenreiniger, Eh.
- Pfeifentabak, Eh.
- Rauchtabak, Eh.
- Rauchwaren (Zigaretten, Zigarren, Zigarillos und Stumpen), Eh.
- Schnupftabak, Eh.
- Stumpen (Tabakwaren), Eh.
- Tabakwaren , Eh.
- Verbrauchsartikel für Raucher, Eh.
- Zigaretten, Eh.
- Zigarettenpapier in Form von Heftchen, Hülsen und Rollen, Eh.
- Zigarillos, Eh.
- Zigarren, Eh.