{"id":12087,"date":"2025-03-04T09:46:51","date_gmt":"2025-03-04T09:46:51","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12087"},"modified":"2025-03-04T09:46:58","modified_gmt":"2025-03-04T09:46:58","slug":"die-wichtigsten-zoll-und-steuerabgaben-fuer-auslaendische-unternehmen-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/die-wichtigsten-zoll-und-steuerabgaben-fuer-auslaendische-unternehmen-in-deutschland\/","title":{"rendered":"The most important customs and tax duties for foreign companies in Germany"},"content":{"rendered":"

1. customs duties (import duties)<\/strong><\/h2>\n

When importing goods from Third countries (non-EU countries)<\/strong> to Germany are generally subject to customs duties. The amount depends on the product and its country of origin.<\/p>\n

a) Customs tariff and commodity code (HS code)<\/strong><\/h3>\n
    \n
  • Each product has its own Commodity code<\/strong> after the Harmonized System (HS code)<\/strong>.<\/li>\n
  • This number is used to determine the Duty rate<\/strong> determined.<\/li>\n
  • The customs tariffs can be found in the TARIC system of the EU<\/strong> look up.<\/li>\n<\/ul>\n

    b) Preferential tariffs & free trade agreements<\/strong><\/h3>\n
      \n
    • If there is a Free trade agreement<\/strong> between the EU and the exporting country (e.g. with Canada, Japan or South Korea), the EU can Reduced or duty-free imports<\/strong> be possible.<\/li>\n
    • This requires the Proof of origin documentation<\/strong> correctly (e.g. EUR.1 or supplier's declaration).<\/li>\n<\/ul>\n

      2. import sales tax (EUSt)<\/strong><\/h2>\n

      The Import sales tax (EUSt)<\/strong> is a type of VAT that is levied when goods are imported into Germany.<\/p>\n

        \n
      • The standard tax rate is 19 %<\/strong>.<\/li>\n
      • A reduced rate of 7 %<\/strong> applies to certain goods, e.g. food or books.<\/li>\n
      • The tax is levied on the Value of goods + customs duty + transportation costs to the EU border<\/strong> calculated.<\/li>\n<\/ul>\n

        3. excise duties<\/strong><\/h2>\n

        For certain products additional taxes<\/strong> that go beyond customs and import sales tax. These include:<\/p>\n

          \n
        • Energy tax<\/strong> (e.g. on gasoline, diesel, heating oil)<\/li>\n
        • Tobacco tax<\/strong> (e.g. for cigarettes and tobacco products)<\/li>\n
        • Alcohol tax<\/strong> (e.g. for beer, wine, spirits)<\/li>\n
        • Coffee tax<\/strong> (for coffee products)<\/li>\n<\/ul>\n

          These taxes are independent of the import and must also be paid on sales within Germany.<\/p>\n

          4. sales tax (value added tax) in Germany<\/strong><\/h2>\n

          If a foreign company sells goods or services in Germany, it must register with the Value added tax (VAT)<\/strong> deal with.<\/p>\n

          a) Registration obligation for foreign companies<\/strong><\/h3>\n
            \n
          • If a company No permanent establishment in Germany<\/strong> but sells goods to end customers there (e.g. via an online store), it must register in Germany. register for sales tax<\/strong>.<\/li>\n
          • Registration takes place at Federal Central Tax Office (BZSt)<\/strong>.<\/li>\n
          • After registration, the company receives a German sales tax identification number (USt-IdNr.)<\/strong>.<\/li>\n<\/ul>\n

            b) VAT rates<\/strong><\/h3>\n
              \n
            • 19 %<\/strong> Standard tax rate (e.g. for electronics, clothing, furniture).<\/li>\n
            • 7 %<\/strong> reduced tax rate (e.g. for food, books, medicines).<\/li>\n<\/ul>\n

              c) Reverse charge procedure<\/strong><\/h3>\n
                \n
              • If a foreign company provides services to German companies, the following often applies Reverse charge procedure<\/strong>.<\/li>\n
              • In this case, the German customer pays the VAT himself and the foreign company must pay the VAT itself. not<\/strong> register in Germany.<\/li>\n<\/ul>\n

                5. trade tax<\/strong><\/h2>\n

                If a foreign company has a Establishment in Germany<\/strong> has, it must Trade tax<\/strong> pay.<\/p>\n

                  \n
                • The amount varies depending on the city\/municipality (approx. 7 % to 17 %<\/strong> of the profit).<\/li>\n
                • Companies without a permanent establishment are Not affected<\/strong>.<\/li>\n<\/ul>\n

                  6. corporation tax & income tax<\/strong><\/h2>\n

                  If the company in Germany has a Branch or subsidiary<\/strong> has, it is subject to the German Corporate income tax<\/strong> (for corporations) or Income tax<\/strong> (for sole proprietorships).<\/p>\n

                    \n
                  • Corporate income tax<\/strong>15 % of the profit + 5.5 % solidarity surcharge.<\/li>\n
                  • Income tax<\/strong>Progressive tax between 14 % and 45 % (depending on the amount won).<\/li>\n<\/ul>\n

                    7. customs procedures for tax optimization<\/strong><\/h2>\n

                    In order to reduce customs duties and taxes, foreign companies can use certain Customs procedures<\/strong> use:<\/p>\n

                    a) Customs warehousing procedure<\/strong><\/h3>\n
                      \n
                    • Goods can duty free<\/strong> in one Bonded warehouse<\/strong> be stored.<\/li>\n
                    • Duties and taxes only apply when the product is removed and sold within the EU.<\/li>\n<\/ul>\n

                      b) Active refinement<\/strong><\/h3>\n
                        \n
                      • If goods are further processed in Germany (e.g. assembly, repair), customs duties may be suspended or waived.<\/li>\n<\/ul>\n

                        c) Temporary use<\/strong><\/h3>\n
                          \n
                        • If goods are only at times<\/strong> are brought to Germany (e.g. for trade fairs or tests), the import may be tax-free<\/strong> take place.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

                          1. Zollabgaben (Importz\u00f6lle) Beim Import von Waren aus Drittl\u00e4ndern (Nicht-EU-Staaten) nach Deutschland fallen in der Regel Z\u00f6lle an. Die H\u00f6he h\u00e4ngt vom Produkt und seinem Ursprungsland ab. a) Zolltarif und […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157,155],"tags":[],"class_list":["post-12087","post","type-post","status-publish","format-standard","hentry","category-die-wichtigsten-zoll-und-steuerabgaben-fuer-auslaendische-unternehmen-in-deutschland","category-zoll-importverfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12087"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12087\/revisions"}],"predecessor-version":[{"id":12088,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12087\/revisions\/12088"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}