Application tax representative Unfortunately this specification of service has not yet been completely translated.

The fulfilment of your company's tax obligations can be taken over by tax representatives. The application for the appointment of tax representatives must be submitted to the main customs office responsible for you.

Tax representatives represent companies in fulfilling their tax obligations, for example for goods subject to excise duty in a tax warehouse. For example, they submit the tax declaration for your company or are the company's contact person for the main customs office.
Tax representatives must belong to your company, be suitable and agree to be appointed as tax representatives.
If you want to be represented by tax representatives, you can appoint persons belonging to your company as tax representatives. The main customs office responsible for you must approve this appointment.
The application for "fiscal representatives" under the Aviation Tax Act is carried out in a different application procedure.












You do not need to submit any additional documentation.

  • Forms: yes
  • Online procedure possible: no
  • Written form required: no
  • Personal appearance required: no

Related Links

  • Formular 3700 (Bestellung eines Beauftragten/Betriebsleiters)

Preconditions

  • The person to be appointed belongs to your company.
  • The person to be appointed must be capable of fulfilling tax obligations on the basis of his or her position and knowledge (suitability).
  • The person to be appointed must declare his or her consent to the appointment.

Hints

The person to be appointed must, if necessary, identify himself to the competent principal customs office.

Related Links

  • ยง 214 Abgabenordnung (AO)

Related Links

  • Internetseite der Zollverwaltung

You need the approval of the responsible main customs office if you want to appoint tax representatives. Proceed as follows:

  • Open the website of the customs administration and download form 3700 (Appointment of an agent/operating manager).
  • Fill in the form, sign it and the person to be appointed and send it by post to your competent main customs office.
  • The main customs office will examine your application and send you the decision by post.
  • If they agree, you can appoint the person as your tax representative.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
23.11.2021