Business start-up, development and management - Payment of taxes, duties and fees
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.
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.
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.
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 usually have to register it with the accident insurance company.
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.
Declare independently calculated insurance tax
If you receive insurance payments, then you must calculate and declare the insurance tax yourself.