Submit other tax applications and notifications

You can submit your request or application online, by post, fax or e-mail.
To submit your request or application, proceed as follows:
Online:

• Go to the customs portal.
  • To be able to use the customs portal, you must register once at www.zoll-portal.de.
• Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
  • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
• Call up the "Other tax applications and notifications" service and select the "Other applications and notifications" or "Tax guarantor" form.
• Complete the form and upload any required documents.
• Send the form to the responsible main customs office or the General Customs Directorate (GZD).
• If necessary, the main customs office or the GZD will request further evidence or declarations from you.
• The main customs office or the GZD will answer your request or decide on your application with an electronic decision.

By post, fax or e-mail:

• As a rule, you can submit your request or application informally.
• Forms are available for the following topics:
  • Tax guarantor
  • Security transfer agreement
  • Notice of assignment/notice of pledge
• Use these if they are relevant to your case.
• Enclose any necessary documents.
• Submit the request or application to the responsible main customs office or the General Customs Directorate (GZD).
• If necessary, the main customs office or the GZD will request further evidence or declarations from you.
• The main customs office or the GZD will answer your request or decide on your application with a decision.

There is a tax matter

• that concerns you,
• for which the customs administration is responsible,
• for which no fixed form of exchange of information and messages is usually specified and
• which is not covered by other customs services.

Whether documents are required depends on the individual case.

There are no costs.

Whether deadlines must be observed depends on the individual case.

It is not possible to give an average processing time. It depends on the circumstances of the individual case.

• § 109 Abgabenordnung (AO)
• § 110 Abgabenordnung (AO)
• § 244 Abgabenordnung (AO)
• § 247 Abgabenordnung (AO)
• § 46 Abgabenordnung (AO)
• § 123 Abgabenordnung (AO)
• § 80 Abgabenordnung (AO)
• § 41 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)

• Objection

Please note the following:

Your main customs office is generally responsible for other applications and inquiries.
If your request concerns a general issue relating to tax guarantors, please contact your competent main customs office. The Directorate General of Customs is only responsible for tax guarantors in the following cases:

• Approval of tax guarantors,
• their amendment,
• increasing the amount of the guarantee and
• Revocation of approval as a tax guarantor.

The text was automatically translated based on the German content.