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.

• 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.

• 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.
• Corporate income tax; filing of the return

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

• 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.

• 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.

• 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 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.

• 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 usually have to submit advance sales tax 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
  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.).

• Confirmation of donations; use of official forms

  Contributions 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 an officially prescribed form.