If you wish to submit applications and returns electronically via the online portal of the Federal Central Tax Office, you must register in advance to use it.
If you want to carry out message exchange in EMCS as an IT service provider for economic operators, you must register. To register or change your master data in EMCS for the first time, you must submit an application to the Directorate General of Customs.
Do you have a concern that relates to a Customs tax issue and is not covered by its other services? Then you can still submit an inquiry or application to the customs administration.
If you want to move your electronic bookkeeping, other required electronic records or both to a country outside the EU, you must apply for this. This also applies if you want to relocate parts of the electronic bookkeeping or records.
Tax-privileged foreign investors in investment funds may, under certain conditions, apply for an exemption certificate for full or partial tax exemption of the investment fund.
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.
If you wish to obtain a reduction or an exemption from withholding taxes on the transfer of rights, you may, under certain conditions, participate in the control notification procedure.
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.
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.
If you have to pay electricity tax, you have to submit a tax declaration to the relevant main customs office in which you calculate the tax yourself. This is called a tax declaration.