Information - Services - Formalities by subjects - Payment of taxes, duties and fees - Dienstleistungsportal Bayern

Companies must pay taxes (e.g. sales tax, trade tax), duties and fees (e.g. administrative fees, waste disposal fees). As an employer, you have special tax obligations.

Formalities

Here you will find information about formalities related to this subject:

• Waste fees; payment
  Fees are charged for the disposal of waste. The person liable to pay fees is the person who uses the waste disposal facilities of the district or the independent city.
• 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.

• Mining; collection of field and production tax
  Field and production taxes are generally levied for the exploration and extraction of non-minable mineral resources.
• Fire protection tax; registration

  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).

• Voluntary insurance in the statutory accident insurance; application

  If you are not insured against accidents at work by law, you can apply for voluntary insurance. You can change or cancel the insurance at any time.

• 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.

• Trade tax; submission of the declaration

  If you operate a commercial enterprise in Germany, you are subject to trade tax and may have to pay trade tax.

• Trade tax; receipt of the notice of assessment
  Trade tax is levied on the income of commercial enterprises (trade income tax). The trade tax to be paid is announced by the municipality in the trade tax notice.
• Import one-stop store; filing a tax return when importing goods with a material value of up to EUR 150

  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 sales resulting from this centrally using the Import-One-Stop-Shop (IOSS) procedure.

• Concession fee; payment
  The concession fee is charged by municipalities or special-purpose associations in return for allowing energy and water supply companies to use the lines laid in the traffic area of the respective municipality or special-purpose association.
• District and municipal treasury; information on cash transactions

  The district treasury handles the treasury business of the district, the municipal treasury handles the treasury business of the municipality.

• Market fees; collection
  The use of stands at markets may be subject to a fee.
• Broadcasting contribution; registration of companies and institutions

  If you have a place of business or motor vehicles used for business purposes, you must pay a broadcasting fee for this and report this to the responsible office. Newly added business premises must also be registered.

• Tax return; electronic transmission
  Tax returns (e.g. income tax, sales tax and trade tax returns) can be submitted electronically to the tax administration.
• Taxes; information in case of cross-border activity
  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.
• Value added tax; advance return

  As a company, you usually have to submit advance sales tax returns to the tax office on a monthly or quarterly basis.

• Insurance tax; registration

  If you receive insurance payments, you must calculate the insurance tax yourself and register it with the Federal Central Tax Office (BZSt).