Application for the appointment of a tax assistant Unfortunately this specification of service has not yet been completely translated.
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.
The main customs office can appoint a so-called fiscal assistant who establishes customs or excise facts that serve as a basis for evaluation in the taxation procedure.
For example, a tax assistant determines the type and nature as well as the quantity, weight or volume of goods for the main customs office, checks the integrity of a customs seal or supervises the destruction of goods.
A tax assistant can be any natural person who is competent and reliable within the meaning of the law. In addition, he or she must not himself or herself be affected by the outcome of the determination.
A tax assistant can be an employee of your company or an independent third party.
- Information sheet (appointment of a tax assistant) (form 3721)
- Personal Data Sheet (Appointment of a Tax Assistant) (Form 3722)
- Forms: yes
- Online procedure possible: no
- Written form required: no
- Personal appearance required: yes
Auskunftsbogen (Bestellung einer Steuerhilfsperson) (Formular 3721)
Personalbogen (Bestellung einer Steuerhilfsperson) (Formular 3722)
The tax assisting person is
- a natural person.
- competent and reliable within the meaning of the law.
- not himself affected by the result of the determination.
§ 217 Abgabenordnung (AO)
Auszugsweise Abschrift der wichtigsten für Steuerhilfspersonen geltenden Strafvorschriften
- The application for the appointment of a tax assistant can be made informally.
- Download the form "Information sheet (appointment of a tax assistant)" and complete it.
- Download the form "Personal sheet (appointment of a tax assistant)" and have it completed by the desired tax assistant.
- Submit the application to the relevant main customs office and attach the completed forms.
- The main customs office decides on the appointment as a tax assistant.
Responsible for the content
Federal Ministry of Finance
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