Wholesale of tobacco products (46.35.0.00)
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:
Business registration; business registration
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.
Formalities relating to the place of business
In addition to the requirements related to a specific service there are authorisations and/or notification obligations in other legal areas regarding the place of business which CANNOT be processed through the Point of Single Contact.
Requirements particularly in the areas of construction law, public road legislation, imission control law, water and waste law, listed building regulations and forest law should be taken into account.
Road use; application for special use permit for county, municipal or local thoroughfares.
If you want to use municipal or local thoroughfares of district, state or federal roads not only for traffic purposes, but also for your own interests or commercial activities, you need a special use permit for this.
Immission control; application for a permit for the construction and operation of a plant
The construction and operation as well as the substantial modification of certain industrial plants, which may cause harmful effects on the environment, require a permit under immission control law.
Water law; application for a permit
An official permit is required for any impact on a water body that is not only of completely minor importance.
Waste disposal; consulting
In Bavaria, the counties and independent cities are generally responsible for waste disposal. They offer information on waste disposal for citizens and businesses.
Protection of historical monuments; application for permission to carry out measures on historical monuments and archaeological sites
If you want to carry out measures on architectural or ground monuments or in the vicinity of such monuments, you will in many cases require permits in accordance with the Monument Protection Act (DSchG).
Water supply; securing
The public supply of households with drinking water as a service of general interest is provided by the municipalities, municipal utilities (water supply companies) or municipal special-purpose associations.
Sewage disposal; implementation
Wastewater disposal is handled by the municipalities and cities or municipal wastewater associations.
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.
Company number; application
As an employer, you must register your employees for social insurance. To do this, you need a company number.
Statutory accident insurance; registration of a company, self-employed or freelance activity
If you start a business, become self-employed or freelance, you must register this with the statutory accident insurance.
Social security; registration of an employee
As an employer, you are required to register your employees with the social security system.
Wage tax; registration by the employer
The employer must withhold and pay the wage tax.
Posting of employees to Germany; registration and other obligations
When posting employees to Germany, the Employee Posting Act must be observed.
Compensatory levy; payment
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.
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:
Freelance activity; notification of the opening of a business
You must immediately notify the relevant tax office of the commencement of freelance work and also submit the relevant tax registration questionnaire (see under the "Description" tab).
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
If you move into an apartment, you must register with the relevant registration office (municipality, city or administrative community) within two weeks.
Characteristics and key concepts of the service
- Einwegspitzen (Verbrauchsartikel für Raucher), Gh.
- Feinschnitt (Rauchtabak), Gh.
- Filterpatronen (Verbrauchsartikel für Raucher), Gh.
- Filterzigaretten, Gh.
- Grobschnitt (Rauchtabak), Gh.
- Kautabak, Gh.
- Krüllschnitt (Rauchtabak), Gh.
- Marineschnitt (Rauchtabak), Gh.
- Mundstücke für Tabakspfeifen, Gh.
- Pfeifenreiniger, Gh.
- Pfeifentabak, Gh.
- Rauchtabak, Gh.
- Rauchwaren (Zigaretten, Zigarren, Zigarillos und Stumpen), Gh.
- Schnupftabak, Gh.
- Stumpen (Tabakwaren), Gh.
- Tabakwaren , Gh.
- Verbrauchsartikel für Raucher, Gh.
- Zigaretten, Gh.
- Zigarettenpapier in Form von Heftchen, Hülsen und Rollen, Gh.
- Zigarillos, Gh.
- Zigarren, Gh.