The content of this website has been machine translated. Many current web browsers offer further support for the translation of the original German content as part of their functionality.
Other taxes
Alongside the well-known taxes like income tax, land tax and inheritance
tax, there are also other taxes for specific purposes, such as dog tax and trade
tax.
If you wish to export cultural property from Germany to a member state of the European Union (EU) for longer than 5 years, you may require an export license.
If you wish to export national cultural property less than 5 years old from Germany to a country in the European Union (EU), you require an export license.
Your main customs office can appoint a tax assistant at your request under certain conditions. This person can establish facts under customs or excise law that relate to your company's goods.
You can apply for a tax reduction for commercial watercraft moored in the port and using shore power while moored. You can obtain the permit from your local main customs office.
Mail order companies from another EU country can deliver taxed alcohol products to Germany. If you wish to act as a tax representative for this person or company, you will need a permit.
Enforcement against you can be temporarily suspended or restricted if there are equitable grounds. Inequity exists if enforcement would cause you an unreasonable disadvantage that can be avoided by waiting a short time.
If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.
If you operate a platform and are obliged to report to the Federal Central Tax Office (BZSt), you can be exempted from the reporting obligation in certain cases.
Your company's tax obligations can be fulfilled by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.
If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.
Do you extract water from a surface water body for drinking water purposes or extract groundwater or pump or discharge groundwater? Then a fee must be paid for this.
For monuments or buildings within listed areas or protected complexes, you can apply for a certificate for the tax office on measures carried out for the preservation or appropriate use of the monument or building and their costs.
Every person who keeps one or more dogs is obliged to deregister them in their municipality of residence at the end of their ownership. After deregistration, the dog tax is waived.
When payment of your pension plan begins, the Central Allowance Office for Pension Fund Assets (ZfA) will determine the balance of your home subsidy account, the reduction amount and, if applicable, the liquidation amount and notify the relevant tax office of these amounts.
If you wish to register or change your tax number or tax identification number for use with the Internet EMCS application, you must submit an application to the Directorate General of Customs.
If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.
If you are staying in Germany for a longer period of time, you must pay taxes on your income. Here you will find information on your rights and obligations to pay income tax.
If you are a non-European platform operator, you must register with the Federal Central Tax Office (BZSt) or with a competent authority in another EU member state.
If you as an insurer receive fees for fire insurance, residential building or household contents insurance, you must calculate the fire protection tax yourself and register it with the Federal Central Tax Office (BZSt).
If you organize a lottery or draw, you are obliged to register and pay lottery tax with the relevant tax office. Exemption is possible in certain cases.
If you operate a digital platform, you are obliged to collect information about the providers registered with you and their turnover and to report this to the Federal Central Tax Office (BZSt).
Do you operate a website through which services are provided? Then you can have the Federal Central Tax Office (BZSt) check whether you operate a platform.
Do you have a tax-related concern that is not covered by the other customs services listed on the federal portal? Then you can still submit an inquiry or an application to the customs administration.
If you give up your residential property or no longer use the tax-subsidized property yourself, your housing subsidy account will be closed and you will have to pay tax on the resulting liquidation amount.
If you as an individual or company pay for services from a service provider based in a non-cooperative tax jurisdiction, under certain circumstances you must withhold, declare and pay a portion of your payments as income or corporation tax.
