Information - Services - Formalities by subjects - Zahlung von Steuern, Abgaben und Gebühren - Dienstleistungsportal Bayern

Unternehmen müssen Steuern (z. B. Umsatzsteuer, Gewerbesteuer), Abgaben und Gebühren (z. B. Verwaltungsgebühren, Abfallgebühren) zahlen. Als Arbeitgeberin oder Arbeitgeber haben Sie besondere Steuerpflichten.

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.

• Freiwillige Versicherung; Informationen zur Arbeitslosenversicherung
• Freiwillige Versicherung; Informationen zur gesetzlichen Unfallversicherung
• 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.
• Accident insurance; registration by the employer
  If you are taking on employees for the first time, you must notify the statutory accident insurance institution responsible for your company within one week.