Application for remission or repayment in equity to the customs administration Unfortunately this specification of service has not yet been completely translated.
Under certain conditions, the customs administration can waive or refund claims arising from the tax debt relationship in full or in part.
The customs administration can waive your claims arising from a tax debt relationship in whole or in part. This is possible for excise duties, motor vehicle tax, air transport tax and ancillary tax payments, such as late payment surcharges.
The customs administration can waive your claims if it would be inequitable to insist on these claims.
Undue hardship exists if
- you are in an economic emergency situation through no fault of your own and
- it is to be feared that your existence would be permanently endangered if the Customs Administration insists on the claims arising from the tax debt.
- the assessment or collection of the tax can no longer be justified in accordance with the purpose of the underlying law and is contrary to its values.
Under the same conditions, the customs administration may refund amounts already paid.
In principle, only temporary economic difficulties do not constitute grounds for remission or refund on grounds of equity.
If your economic existence is at risk in the event of rejection, you can use the following documents to demonstrate your income and financial circumstances and attach them to your application:
- for citizens: information form for the examination of the personal and economic circumstances of natural persons (form 3744)
- for companies: Information sheet for the verification of the personal and economic circumstances of legal persons (form 3743).
Online procedure possible: no
Written form required: no
Personal appearance required: no
für Bürgerinnen und Bürger: Formular 3744 Auskunftsbogen zur Prüfung der persönlichen und wirtschaftlichen Verhältnisse natürlicher Personen
für Unternehmen: Formular 3743 Auskunftsbogen zur Prüfung der persönlichen und wirtschaftlichen Verhältnisse juristischer Personen
Generalzolldirektion (GZD), Dienststellensuche Zoll
Remission or refund of excise duties, motor vehicle tax, aviation tax or ancillary tax services on the grounds of equity is only possible under certain conditions:
- Your economic existence is at risk in the event of a refusal and
- You have not brought about your economic hardship yourself or have not clearly violated the interests of the general public through your conduct.
- The assessment or levy of the tax can no longer be justified according to the purpose of the underlying law and runs counter to its values.
§ 227 Abgabenordnung (AO)
§ 163 Abgabenordnung (AO)
Informationen für Privatpersonen und Unternehmen auf der Internetseite des Zolls.
To apply for a remission or refund of excise duty, motor vehicle tax, air transport tax or ancillary tax services on an equitable basis, proceed as follows:
- You may make the request informally.
If your economic existence is at risk in the event of rejection, you can download the previously mentioned forms, fill them out and compile the necessary documents to demonstrate your income and financial circumstances.
- Please note that knowledge of the information requested is necessary for a proper decision on your application. You have a corresponding duty to provide information. If you do not answer the questions completely or do not provide the required evidence, you must expect your application to be rejected.
Submit the application to the relevant main customs office and, if necessary, attach the completed forms and the required documents.
The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
- The main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
- The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
- If necessary, the main customs office will demand further proof or explanations from you. You must comply with these requirements.
- The main customs office will issue a decision on your application.
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