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.

• Withholding tax; application for relief

  If you wish to obtain relief from German withholding tax, you may apply under certain conditions.

• 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.

• Double taxation; request for mutual agreement and arbitration under the EU Arbitration Commission

  If you believe that a transaction between your company and an associated company is being taxed twice in another EU Member State, you can make a claim under the EU Arbitration Convention.

• Energy and electricity tax; reporting of tax concessions and reliefs

  If you have received preferential treatment or relief for electricity or energy tax, you must report this to the customs administration in certain cases.

• Calculate and pay energy tax

  If you handle energy products such as gasoline or heating oil, you must pay energy tax. To do this, you submit a tax declaration to the relevant main customs office, in which you calculate the tax yourself. This is called a tax declaration.

• Energy tax; notification of transportation of untaxed energy products.

  If you want to transport energy products under duty suspension, you need a permit and must register for the IT-based Excise Movement and Control System (EMCS).

• Apply for relief from energy tax for agricultural and forestry enterprises

  As an agricultural or forestry business, you can get tax relief for your consumption of gasoil, vegetable oil and biodiesel under certain conditions.

• Television broadcaster or program marketer; notification for film release

  If you, as a broadcaster or programme marketer, show cinema films, you must pay a film levy under certain conditions.

• Fire protection tax; registration

  If you, as an insurer, receive remuneration for fire insurance, residential building insurance or household insurance, you must calculate the fire tax yourself and declare it to the Federal Central Tax Office (BZSt).

• 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.

• 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.
• Internet EMCS application; application for registration or change of tax number or tax identification number

  If you want to register or change your tax number or tax identification number to use the Internet EMCS application, you must submit an application to the Directorate General of Customs.

• Capital gains tax; application for refund of withholding tax on capital gains from investment funds

  Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.

• Capital gains tax; application for refund by foreign residents

  If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.

• Capital gains tax; application for exemption certificate by foreign corporations

  If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.

• Capital gains tax; reporting of exemption amounts

  If you are required to withhold capital gains tax in Germany, you must submit certain data.

• Cinema; report for film delivery

  If you show films in your cinema, you have to report your turnover and attendance figures and pay a film tax if your turnover exceeds a certain level.

• Church tax deduction feature; request for information by companies

  If your company is required to deduct church tax, you can submit a church tax deduction feature request for your company.

• Corporate income tax; filing of the return

  Corporations must pay corporate income tax on their taxable income, and nonprofit organizations receive their tax exemption.

• Corporate income tax; application for the corporate income tax option

  As a commercial partnership or partnership company, you can apply to be treated like a corporation for income tax purposes under certain conditions.

• Corporate income tax; application for a separate determination on the return of capital contributions for tax purposes

  If foreign companies from the EU or the EEA make repayments or payments from contributions to German shareholders, they can file an application for separate determination of a return of contributions for tax purposes in favor of their shareholders.

• Apply for reimbursement of vehicle tax for transport of vehicles by railroad

  If you transport your vehicle by rail for a certain number of trips within a 12-month period, you may be eligible for a full or partial refund of motor vehicle tax under certain conditions.

• Motor vehicle tax; application for a tax reduction or tax exemption

  For some vehicles or purposes, you may be eligible for a reduction or exemption from vehicle tax if all the requirements are met.

• Motor vehicle tax; information on exemption for registered electric vehicles

  If you buy an electric vehicle or retrofit an existing vehicle into an electric vehicle, you can be exempt from vehicle tax for up to 10 years.

• 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.

• Apply for tax reduction for shore power supply for watercraft

  For commercial watercraft that are moored in the harbor and use shore power during the mooring period, you can apply for a tax reduction. You can obtain the permit from the locally responsible main customs office.

• Air transport tax; registration and payment

  Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air transport tax.

• Air transport tax; registration of an air carrier

  Air carriers are required to register with the relevant main customs office for air transport tax. Tax representatives for air carriers must apply for a permit from the responsible main customs office.

• Mini-One-Stop-Shop; filing of a tax return by companies established in the EU

  If you provide certain services to private individuals in other member states of the European Union (EU), you can declare and pay tax on the turnover from them centrally using the Mini-One-Stop-Shop (M1SS) taxation procedure.

• One-stop store, EU scheme; submission of a tax return by companies based in the EU
  If you have supplied certain services or goods to private individuals in other EU member states, you can, under certain conditions, declare and pay tax on the turnover resulting from this using the One-Stop-Shop (OSS), EU scheme.
• One-stop store, non-EU scheme; filing of a tax return by companies based in other EU countries

  If you do not have your registered office in an EU member state and have supplied certain services to private individuals in the EU, you can use the One-Stop-Shop (OSS), Non-EU Scheme taxation procedure under certain conditions.

• 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.

• Sparkling wine, intermediate products or wine; notification of the transport of untaxed products

  If you want to transport untaxed sparkling wine, intermediate products or wine, you usually need a special permit and registration to participate in the computerised transport and control system EMCS.

• Sparkling wine tax and tax on intermediate products; application for refund, remission or compensation

  If you can prove that sparkling wine or intermediate products have been taxed, you may, under certain conditions, obtain a refund, remission or reimbursement of these excise duties.

• Sparkling wine tax and tax on intermediate products; payment

  If you produce or import sparkling wine or intermediate products, you must pay sparkling wine tax or intermediate products tax.

• Tax assistant; application for appointment

  Under certain circumstances, your main customs office can appoint a tax assistant to determine facts regarding your company's goods that are relevant under customs or excise law.

• 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.

• Taxes; information for cross-border activities
  For service providers who operate across borders without a branch in Germany, there are various special responsibilities and special regulations depending on the tax liability, activity or type of tax.
• 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.

• Enter the amount of electricity in the tax return and calculate the electricity tax yourself

  If you have to pay electricity tax, you submit a tax declaration to the relevant main customs office in which you calculate the tax yourself. This is called a tax declaration.

• Electricity tax; application for relief for companies

  In certain cases, your company in the manufacturing industry or in forestry and agriculture can be relieved of the electricity tax. You must submit an application for this.

• Tobacco tax; notification of carriage of untaxed tobacco products

  If you want to transport untaxed tobacco products, you need a permit and must register for the computerised Excise Movement and Control System (EMCS).

• Tobacco tax; application for a permit to handle tobacco products

  If you want to manufacture, handle, process, store, ship or receive tobacco products without incurring the tax, you can apply for a permit to suspend or exempt the tax.

• Tobacco tax; application for remission or refund

  Under certain circumstances, the main customs office can waive or refund your tobacco tax or tax stamp debt, for example if you destroy tobacco products or do not use the tax stamps.

• Tobacco tax; payment

  If you deal with tobacco products, you have to pay tobacco tax in certain cases.

• 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.

• Sales tax; obtaining an exemption after checking 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.

• Value added tax; advance return

  As a company, you generally have to submit advance VAT returns to the tax office on a monthly or quarterly basis.

• 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.

• Insurance tax; registration

  If you receive insurance payments, you must calculate the insurance tax yourself and register it with the Federal Central Tax Office (BZSt).

• Insurance tax or fire protection tax; application for a tax number

  Apply for a tax number to register and 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
  For the special promotion of the sale of wine produced in Germany from grapes grown there, the municipalities levy the German Wine Fund Levy on the winegrowing enterprises.
• Business Identification Number; Application

  When you start an economic activity, you will be provided with a business identification number (W-IdNr.).

• Customs; application for simplifications in the determination of the customs value

  If you import goods from third countries into Germany, you can use lump sums in certain cases to determine the customs value of the goods. You will need permission from customs to do this.

• Customs; request for deferral of claims arising from a tax debt relationship

  The Customs Administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship.

• Customs information; receipt

  If you have general questions about all areas of customs and excise law, motor vehicle tax and financial control of undeclared work or questions about online customs applications, you can obtain information from the central information desk of the customs administration.

• Official acts subject to customs costs; application

  If you take advantage of special official actions from the customs administration, you may incur fees and expenses for them, which you must pay.

• Donation receipt; use of official forms

  Contributions in the form of tax-privileged donations and membership fees may only be deducted if they are evidenced by a donation receipt issued by the recipient in accordance with the officially prescribed form.