Dienstleistungsportal Bayern

You are active across borders? Then you may also have to observe international tax law.

Formalities

Here you will find information about formalities related to this subject:

• Deferral Participant Identification Number; Application

  Do you want to use a deferral account to process deferred payments with customs? Among other things, you need a deferral BIN with which you can identify yourself electronically.

• Common Reporting Standard; notification of missing self-disclosure.

  You do not have a self-disclosure of your new customer for the Common Reporting Standard? After the deadline has passed, you as the financial institution subject to the reporting obligation are obliged to report the absence of the self-disclosure.

• 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.

• EORI number; application

  If you are involved in customs-related activities, such as importing or exporting goods, you must apply for an EORI number.

• Internet Export Declaration-Plus; application for registration or change of tax number or tax identification number

  You want to re-enter or change your tax number or tax identification number, which is the basis for the ELSTER certificate used for the registration in the Internet Export Declaration Plus (IAA Plus), in your EORI master data? Then you need to submit an application.

• 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.