Tax liability; application to customs administration for remission or refund in equity

Under certain circumstances, the customs administration can waive or refund claims arising from the tax debt relationship in full or in part.

Description

Prerequisites

Remission or refund of excise duties, motor vehicle tax, air transport tax or ancillary tax services on the grounds of equity is only possible under certain conditions:

  • Your economic existence would be endangered in the event of a refusal, and
  • You have not brought about your economic hardship yourself or have not clearly violated the interests of the general public through your conduct.

or:

  • The assessment or levying of the tax can no longer be justified according to the purpose of the underlying law and runs counter to its values.

Procedure

You can apply for a waiver or refund of excise tax, motor vehicle tax, aviation tax, or ancillary tax services in equity by mail, fax, or e-mail, as well as online. Proceed as follows:

By mail, fax or e-mail:

  • You may submit the application informally.
  • If your economic existence would be endangered in the case of a rejection, you can download the aforementioned forms 3743 or 3744 to explain your income and financial circumstances, fill them out and compile the required documents.
    • Please note that knowledge of the requested information is necessary for a proper decision on your application. You have a corresponding obligation to provide information. If you do not answer the questions completely or do not provide the required evidence, you must expect a rejection of your application.
  • Submit the application to the relevant main customs office and, if necessary, attach the completed forms and the required documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
    • The main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Online:

  • Access the citizen and business customer portal of the customs office.
  • Log in there with your access data for ELSTER (Electronic Tax Return).
    • If you do not yet have an ELSTER account, you must register for it once.
  • Fill out the application.
  • Send the application to the responsible main customs office and attach any required documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
    • The main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will decide on your application by means of a notice.

Deadlines

The equity measures discussed here are generally only possible until the expiration of the assessment period.

Processing time

The processing time depends on the circumstances of the individual case and the situation at the respective main customs office.

Required documents

  • Required Documents

    If your economic existence would be at risk in the event of a refusal, you can use the following documents to demonstrate your income and financial circumstances and attach them to your application, which you submit by mail, fax or e-mail:

    • for citizens: information form for the verification of personal and economic circumstances of natural persons (form 3744)
    • for companies: Information sheet for the verification of personal and economic circumstances of legal persons (form 3743).

    These forms are integrated in the online application.

Online procedures

Fees

  • There are no costs involved.

Remedy

  • Objection

Status:29.10.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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