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.

• Register independently calculated fire tax

  If you as an insurer receive remuneration for fire insurance, you must calculate the fire tax yourself and declare the fire tax.

• Freiwillige Versicherung; Informationen zur gesetzlichen Unfallversicherung
• Statutory accident insurance; registration of a company, self-employed or freelance activity

  If you start a business, become self-employed or freelance, you usually have to register it with the accident insurance company.

• Trade tax; 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.
• District and municipal treasury; cash transactions

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

• 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.
• Declare independently calculated insurance tax

  If you receive insurance payments, then you must calculate and declare the insurance tax yourself.