Taxes and duties for businesses

• Register for air passenger tax

  Air carriers are required to register with the Frankfurt am Main Hauptzollamt (Principal Customs Office) for the air transport tax. Tax representatives for air carriers must also apply for a permit from the Frankfurt am Main Hauptzollamt.

• Register for the BZSt online portal

  If you want to submit applications and reports electronically via the online portal of the Federal Central Tax Office, you must register in advance to use it.

• Electronically report foreign capital or annuity insurance contracts

  You can electronically report the conclusion of foreign capital or annuity insurance contracts.

• Apply for certification of pension and basic pension contracts („Riester“ or „Rürup“)

  If you wish to distribute tax-deductible pension or basic pension contracts, you must first apply for their certification and obtain it from the certification body – the Federal Central Tax Office (BZSt).

• Apply for Economic Identification Number (W-IdNr.)

  When you start an economic activity, you will be issued a business identification number (W-IdNr.).

• Apply for a refund of withheld capital gains tax for non-resident persons

  If you are a foreign recipient (creditor) of domestic investment income, you can be wholly or partially exempt from capital yields tax under certain circumstances.

• Apply for an exemption certificate for tax-privileged foreign investors in investment funds

  Under certain conditions, tax-exempt foreign investors in investment funds can apply for an exemption certificate for the full or partial tax exemption of the investment fund.

• Applying for (partial) exemption from German capital gains tax for foreign corporations

  If you would like to be exempt from German withholding tax on investment income, you can obtain an exemption certificate under certain conditions.

• Apply for a status certificate for a tax reduction on income from foreign investment funds

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

• File a separate and uniform assessment of tax bases for foreign special investment funds

  For foreign special investment funds, you must submit a declaration so that the relevant tax assessment bases can be bindingly determined for the taxation of their investors.