Taxes and duties - Steuern und Abgaben für Betriebe
Betriebe können z. B. umsatz- oder gewerbesteuerpflichtig sein. Steuerliche Besonderheiten können bei grenzüberschreitenden Tätigkeiten gelten.
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.
Foreign VAT identification number; confirmation of validity
If you want to trade in goods and services within the EU, you must apply for a VAT identification number.
Beer tax; application for refund, remission or allowance
If beer is proven to have been taxed, you may be eligible for a refund, remission or rebate of beer tax under certain circumstances.
Beer tax; payment
If you produce or import beer or mixed beer drinks, you must pay beer tax.
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.
Online portal of the Federal Central Tax Office; registration
If you want to submit applications and returns electronically via the online portal of the Federal Central Tax Office, you must register in advance to use it.
Social security; information on contributions
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; application for a certificate for vocational training institutions and other teaching services
If you operate a vocational training institution and prepare for professions or examinations before a legal entity under public law, you can apply for a certificate from the district government responsible for you for VAT purposes.
Value added tax; application for a certificate for cultural institutions
If you operate a cultural facility, you can apply for a certificate for sales tax purposes.
Applying for the assignment of a VAT identification number
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
Viticulture; application for a grant from the Bavarian Wine Fund
In order to promote the sale of wine produced in Bavaria from grapes grown there, the municipalities collect the Bavarian Wine Fund levy from the winegrowing enterprises. This is used to promote sales measures.
Viticulture; payment of the levy for the German Wine Fund
To specifically promote the sale of wine produced in Germany from grapes grown there, the municipalities levy the German Wine Fund Levy on winegrowing enterprises.
Business Identification Number; Application
When you start an economic activity, you will be provided with a business identification number (W-IdNr.).