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.
• Withholding tax; application for relief

  If you wish to obtain relief from German withholding tax, you may apply under certain conditions.

• Alcohol tax; application for refund, remission, or allowance.

  If alcohol products are proven to have been taxed, you may be eligible for a refund, remission, or allowance of alcohol tax under certain circumstances.

• Alcohol tax; payment

  If you produce or import alcohol or alcohol-containing goods, you must pay alcohol tax under certain conditions.

• Pay alcohol tax on severance burning

  If you produce alcohol in so-called severance distilleries, you must pay alcohol tax.

• Claim tax relief for alcopops

  If alcopops are proven to have been taxed, you may be eligible for a refund, remission or rebate of alcopops tax under certain circumstances.

• pay alcopops tax

  If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.

• 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.
• Television broadcaster or program marketer; notification for film release

  If you, as a broadcaster or programme marketer, show cinema films, you must pay a film levy under certain conditions.

• 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

  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.

• Coffee tax; application for permit to handle untaxed coffee.

  If you handle untaxed coffee or manufacture coffee-containing goods with it, in many cases you will need a permit to do so.

• Coffee tax; application for refund, remission or allowance.

  If coffee or goods containing coffee are proven to have been taxed, you may be eligible for a refund, remission, or allowance of coffee tax under certain circumstances.

• Coffee tax; payment

  If you handle coffee or goods containing coffee, you must pay coffee tax under certain conditions.

• Cinema; report for film delivery

  If you show films in your cinema, you have to report your turnover and attendance figures and pay a film tax if your turnover exceeds a certain level.

• 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.
• VAT; application for exemption in other EU member states for international organization or its member

  As an international organization, you can be exempt from VAT in other member states of the European Union under certain conditions.

• Value-added tax; submission of a value-added tax return on the transportation of passengers by motor buses not registered in Germany

  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.

• Value added tax; submission of a recapitulative statement

  If you carry out intra-Community deliveries of goods or intra-Community other services to service recipients in other EU member states, you must submit a recapitulative statement.

• Sales tax; application for a refund as an international organization or its member.

  As an international organization, as well as its member, you may be eligible for a VAT refund in Germany under certain conditions.

• Value added tax; application for a refund by travelers from a non-EU country

  Travelers from a non-EU member state can make purchases in Germany free of VAT under certain conditions.

• Value added tax; request for non-binding information from the customs administration

  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.

• 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).