Logo Bayernportal
Home > Procedures

Application for the appointment of a tax assistant

Your main customs office can appoint a tax assistant at your request under certain conditions. This person can establish facts under customs or excise law that relate to your company's goods.

Online services & Forms

Online services

  • Bestellung einer Steuerhilfsperson online beantragen
    Zur Feststellung von zoll- oder verbrauchssteuerrechtlich erheblichen Tatsachen kann eine Person als Steuerhilfsperson bestellt werden. Die Beantragung zur Bestellung einer Steuerhilfsperson oder eine Änderungsanzeige können Sie hier vornehmen.

Responsible for you

Hauptzollamt Rosenheim

Street address

Münchener Straße 51
83022 Rosenheim

Postal address

Postfach 100354

83003 Rosenheim

Website

www.zoll.de

Mehr zur Behörde

Procedure details

The main customs office has the option of appointing a tax assistant for your company. Tax assistants can establish customs or excise tax facts for you, which serve as a basis for the taxation procedure.

A tax assistant determines, checks or supervises, for example

  • The type and nature of goods, including
    • quantity,
    • weight or
    • volume,
  • the integrity of a customs seal or
  • the destruction of goods.

The tax assistant can be any natural person who is knowledgeable and reliable within the meaning of the law. They may not themselves be affected by the result of the determination.

The tax assistant may be an employee of your company or an independent third party.

The tax assistant must meet the following requirements:

  • They are a natural person.
  • They are knowledgeable and reliable within the meaning of the law.
  • They are not themselves affected by the result of the assessment.

  • Required Documents

    The documents required depend on the individual case.

You can apply for the appointment of a tax assistant

  • online
  • using a form from the Forms Management System (FMS) of the Federal Ministry of Finance (BMF) by post or fax
  • informally by post, telephone or fax

If you want to apply for the appointment online:

  • Call up 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.
  • Complete the "Tax assistant" form in the "Services" menu item and send it off.
  • The main customs office will check your request and, if all the requirements are met, will arrange an appointment to make the appointment. The appointment will be made in person and recorded.
  • You will only receive a digital notification if your application is rejected.

If you wish to apply for the order by post or fax:

  • Open the Forms Management System (FMS) of the Federal Ministry of Finance.
  • Use the search field and search for the relevant form.
  • Download form 3721 "Information sheet (appointment of a tax assistant)" and complete it.
  • Download form 3722 "Personnel form (appointment of a tax assistant)" and have it completed by the desired tax assistant.
  • Submit the completed forms to your main customs office.
  • The main customs office will check your request and, if all requirements are met, will arrange an appointment to make the appointment. The appointment takes place in a personal appointment for recording.

In both cases, the person to be appointed may have to identify themselves to the main customs office responsible and allow their certificate of good conduct to be inspected.

There are no costs.

There is no deadline.

The actual processing time depends on the circumstances of the individual case and the situation at the respective main customs office.

There are no indications or special features.

Objection

  • 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.

Status: 17.06.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal