Information - Services - Formalities by subjects - Taxes and duties for businesses - Dienstleistungsportal Bayern

Businesses may, for example, be subject to sales tax or trade tax. Special tax features may apply in the case of cross-border activities.

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.
• Wastewater levy; submission of a declaration to determine or request an offset for large discharges and stormwater

  The discharge of treated wastewater and precipitation water is subject to levy. If the levy is not determined above the limits set in the water law notice, the person liable for the levy may declare to the competent authority.

• 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.

• 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 with the statutory accident insurance; application
  You can take out accident insurance on a voluntary basis.
• 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.
• Artists' social security contribution; application for termination of the obligation to pay the contribution

  If you have given up or discontinued your business or, under certain conditions, only commission artistic or journalistic services on a minor scale, you must inform the Künstlersozialkasse (KSK).

• Künstlersozialkasse; issuance of a statement in fine proceedings

  Are you insured with the Künstlersozialkasse (KSK) or are you liable to pay contributions and violate your obligations? Then the KSK can impose a fine.

• Künstlersozialkasse; filing of claims in insolvency proceedings

  If insolvency proceedings begin for you or your company, the Künstlersozialkasse registers its own outstanding claims.

• Artists' social security fund; notification of the remuneration subject to the levy after dissolution of the equalization association

  If the equalization association of which you are a member dissolves or you leave the equalization association, you will have to assume your obligations towards the Künstlersozialkasse (KSK) yourself again.

• 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.

• 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.

• 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.
• Sales tax exemption; examination of the conditions

  Sales tax exemptions do not have to be applied for; they apply insofar as the respective legal requirements are met. This ensures that services for important areas of everyday life, such as rent and medical treatment, are not made more expensive.

• Sales tax book; application

  Entrepreneurs who run a travel trade must apply for a VAT booklet from the relevant tax office before starting the activity.

• 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.

• Declare independently calculated insurance tax

  If you receive insurance payments, then you must calculate and declare the insurance tax yourself.

• Apply for a tax number for insurance tax or fire protection tax

  Apply for a tax number to pay insurance or fire protection tax.

• 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.).