Other taxes

Alongside the well-known taxes like income tax, land tax and inheritance tax, there are also other taxes for specific purposes, such as dog tax and trade tax.

Services in Other taxes

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Application for the appointment of a tax assistant
At your request, your main customs office can appoint a tax assistant under certain conditions. This person can establish facts under customs or excise law that relate to your company's goods.
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Apply for a certificate for the tax office to apply for tax relief for measures for the preservation or appropriate use of monuments
For cultural monuments, complete buildings and buildings within monument zones, you can apply for a certificate of measures carried out for the preservation or appropriate use of the monument or building and their costs.
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Apply for a dog tax reduction
Many local authorities offer the possibility of a reduction in dog tax payments. This is subject to certain conditions.
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Apply for a tax number for insurance tax or fire protection tax
Apply for a tax number to register and pay insurance or fire protection tax.
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Apply for a tax reduction for shore power supply for watercraft
You can apply for a tax reduction for commercial watercraft moored in the port and using shore power while moored. You can obtain the permit from your local main customs office.
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Apply for official acts subject to customs costs
If you make use of special official acts by the customs administration, you may have to pay fees and expenses.
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Apply for permission to act as a tax representative of a mail order company for alcohol products
Mail order companies from another EU country can deliver taxed alcohol products to Germany. If you wish to act as a tax representative for this person or company, you will need a permit.
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Apply to close your housing subsidy account
If you have a home subsidy account, you can save tax through single taxation.
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Apply to the customs administration for remission or reimbursement on equitable grounds
Under certain conditions, the customs administration can waive or refund all or part of your claims arising from the tax debt.
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Applying for a cultural property certificate for tax advantages for production and conservation measures
For cultural goods worthy of protection, you can apply to the competent certifying authority for a certificate for the tax office on production and conservation measures and their costs.
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Applying for a stay of execution
Enforcement against you can be temporarily suspended or restricted if there are equitable grounds. Inequity exists if enforcement would cause you an unreasonable disadvantage that can be avoided by waiting a short time.
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Applying for consideration of a job-related move to avoid the closure of the housing subsidy account
If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.
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Applying for exemption for platform operators (DAC7)
If you operate a platform and are obliged to report to the Federal Central Tax Office (BZSt), you can be exempted from the reporting obligation in certain cases.
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Appointment of tax representatives
Your company's tax obligations can be fulfilled by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.
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Calculate and pay energy tax
If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.
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Calculate water withdrawal charges
Do they extract water from an above-ground water or groundwater, or do they extract or discharge groundwater? In this case, a fee must be paid to the respective federal state.
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Charging and setting water withdrawal fees
Depending on the federal state, you may have to pay a fee for water abstraction, extraction, conveyance or discharge. This can be offset against the costs of the water protection measures if all the conditions are met.
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Declaration of assessment
You submit a separate assessment if your company and your place of residence are in different districts. A separate and uniform assessment must be submitted if income is generated by several persons.
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Determine the tax consequences after entering the payout phase of your pension plan
When payment of your pension plan begins, the Central Allowance Office for Pension Fund Assets (ZfA) will determine the balance of your home subsidy account, the reduction amount and, if applicable, the liquidation amount and notify the relevant tax office of these amounts.
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Dog ownership deregistration

Deregistration of dog ownership is always necessary if you give up keeping the dog in your municipality of residence. You can obtain further information via the location search of the municipality responsible for you.
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Dog tax exemption
Exemption from dog tax is always possible if you meet the necessary requirements. You can obtain further information from your local authority.
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Enter or change your tax number or tax identification number for the EMCS IT procedure for using the Internet EMCS application (IEA)
If you wish to register or change your tax number or tax identification number for use with the Internet EMCS application, you must submit an application to the Directorate General of Customs.
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Enter the amount of electricity in your tax return and calculate the electricity tax yourself
If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.
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Hunting tax
The hunting tax is a municipal tax in Germany. It can be levied as a tax on expenses by virtue of authorization under state law. The person entitled to hunt is usually liable to...
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Lodging tax
Some municipalities levy a tax on overnight stays in accommodation establishments (accommodation tax). The amount of the accommodation tax may be regulated in a...
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Pay entertainment tax
The authorisation of municipalities to levy entertainment tax is based on the Municipal Code (GemO), the Municipal Tax Act (KAG) and the local entertainment tax statutes. The...
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Register and pay air traffic tax
Airlines that carry out commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.
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Register as a non-European platform operator (DAC7)
If you are a non-European platform operator, you must register with the Federal Central Tax Office (BZSt) or with a competent authority in another EU member state.
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Register dog ownership
As a dog owner, you are obliged to register your dog in your municipality of residence. The dog tax is based on the registration.
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Register for the air traffic tax
Air carriers are obliged to register for air transport tax with the competent main customs office. Tax agents for air transport companies must apply for a permit from the competent main customs office.
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Register independently calculated fire protection tax
If you as an insurer receive fees for fire insurance, residential building or household contents insurance, you must calculate the fire protection tax yourself and register it with the Federal Central Tax Office (BZSt).
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Register independently calculated insurance tax
If you receive insurance premiums, you must calculate the insurance tax yourself and register it with the Federal Central Tax Office (BZSt).
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Register taxes on race betting, public lotteries and gambling as well as sports betting
If you want to organize race betting, public lotteries and games or sports betting and this has been approved by the competent authority, you are obliged to register and pay the tax arising from this with the competent tax office.
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Report information from registered providers on digital platforms (DAC7)
If you operate a digital platform, you are obliged to collect information about the providers registered with you and their turnover and to report this to the Federal Central Tax Office (BZSt).
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Report tax concessions and tax relief in energy and electricity tax law
If you have received benefits or relief for electricity or energy tax, you must report these to the customs administration in certain cases.
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Request a review of the Riester subsidy to be repaid after termination of the Riester contract
You can apply for the repayment amount to be fixed after termination of the Riester contract.
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Request information on the status of the housing subsidy account
To find out the current status of your housing subsidy account, you can apply to have it determined.
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Setting dog tax
If you keep a dog, you may have to pay a dog tax.
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Show bank details to the tax authority for the first time
You can have state benefits paid out to you unbureaucratically, directly and securely against misuse if the Federal Tax Office (BZSt) has your account details.
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Special Telephone Numbers Institution Citizens' Telephone of the Federal Ministry of Finance
The Citizens' Hotline of the Federal Ministry of Finance informs you about financial policy issues on the following topics: Fiscal policy Budgetary policy of the Confederatio...
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Submit a request for information on the existence of a platform or relevant activities (DAC7)
Do you operate a website through which services are provided? Then you can have the Federal Central Tax Office (BZSt) check whether you operate a platform.
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Submit other tax applications and notifications
Do you have a tax-related concern that is not covered by the other customs services listed on the federal portal? Then you can still submit an inquiry or an application to the customs administration.
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Tax claims waived
With a tax waiver, you no longer have to pay the taxes. However, you cannot determine the tax exemption independently, but you must obtain the consent of the competent authority.
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Tax consequences of giving up the owner-occupation of your subsidized apartment
If you give up your residential property or no longer use the tax-subsidized property yourself, your housing subsidy account will be closed and you will have to pay tax on the resulting liquidation amount.
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Taxing services provided in tax havens for individuals and companies based in Germany
If you as an individual or company pay for services from a service provider based in a non-cooperative tax jurisdiction, under certain circumstances you must withhold, declare and pay a portion of your payments as income or corporation tax.