Tax representative; application for appointment

The fulfillment of your company's tax obligations can be taken over by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.



The person to be appointed must meet the following requirements:

  • He or she belongs to your company.
  • He or she is capable and suitable for the fulfillment of tax obligations due to his or her operational position and knowledge.
  • He or she must consent to the appointment.


To appoint fiscal agents, proceed as follows:

  • Open the Forms Management System (FMS) of the Federal Ministry of Finance.
  • Use the search field to find and download Form 3700 "Appointment of a Fiscal Agent/Operations Manager."
  • You can mail or fax the form, or upload it using the online service. send.

By mail or fax:

  • Fill out the form, sign it and the person to be appointed and send it by mail to your responsible main customs office.
  • The main customs office will check your order and send you the decision by mail.
  • If approved, you can appoint the person as a fiscal agent or fiscal representative.


  • Access the Customs Citizen and Business Customer Portal.
  • 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 form and send it electronically to the relevant main customs office.
  • The main customs office will check your order and send you the decision electronically. If you do not open your electronic mail, the decision of the main customs office will be sent to you by mail.
  • If you agree, you can appoint the person as a tax representative.

Special notes

There are the following instructions:

If necessary, the person to be appointed must identify himself/herself to the responsible main customs office.


There is no deadline.

Processing time

It is not possible to state an average processing time. It depends on the circumstances of the individual case.

Required documents

  • Required Documents

    • Form 3700 "Appointment of a Representative/Operations Manager"


  • Form, Bavaria-wide: Bestellung eines Beauftragten/Betriebsleiters
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures


  • There are no costs involved.




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

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.