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Application for the appointment of a tax assistant
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
The main customs office has the option of appointing tax assistants. Tax assistants can establish facts under customs or excise law that serve as a basis for the taxation procedure.
A tax assistant determines for the main customs office, for example
the type and nature of goods, including
- weight or
- volume of goods,
- checks the integrity of a customs seal or
- supervises the destruction of goods.
A tax assistant can be any natural person who is knowledgeable and reliable within the meaning of the law. In addition, they must not themselves be affected by the result of the determination.
A tax assistant can be an employee of your company or an independent third party.
The application for the appointment of a tax assistant can be made informally:
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 form (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 informal application to the relevant main customs office and enclose the completed forms.
- 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.
- Go to the customs portal for citizens and business customers.
- Log in there with your access data for ELSTER (electronic tax return).
- If you do not yet have an ELSTER account, you will need to register once.
- Complete the form and send it electronically to the relevant main customs office.
The main customs office will check your request and, if all the requirements are met, will arrange an appointment to make the order. The appointment will be made in person and recorded.
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.
Which documents are required?
The documents required depend on the individual case.
What are the fees?
There are no costs.
What deadlines do I have to pay attention to?
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.
Applications / forms
Forms available: Yes
Written form required: No
Informal application possible: Yes
Personal appearance necessary: Yes
Online services available: Yes
What else should I know?
The following instructions apply:
If necessary, the person to be appointed must identify himself/herself to the competent main customs office and grant access to his/her certificate of good conduct.
Technically approved by
Federal Ministry of Finance (BMF)