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).

Foreign investment funds whose domestic income was wrongly not taxed or under-taxed must report this and pay the tax in arrears.

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.

If you want to move your electronic accounting or other required electronic records, or parts of them, to a country outside the EU, you must apply for this.

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

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

Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.

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