Month: July 2025

Filing VAT returns is a fundamental obligation for businesses operating in Germany. Whether you’re a German-based startup, a foreign e-commerce seller, or a freelancer offering services within the EU, understanding how to manage your VAT obligations is critical to maintaining financial and legal compliance. Germany, being one of the largest economies in Europe, has a well-structured VAT system that demands timely and accurate reporting. However, the process can be complex, especially for non-resident companies or those unfamiliar with German tax laws. In this comprehensive VAT Return Guide, we provide a step-by-step overview of the VAT Return Filing in Germany process. From registration to submission, frequency, corrections, and penalties, this guide will help you understand your obligations and streamline your compliance efforts.

Understanding VAT in Germany

What is VAT?

Value Added Tax (VAT), known in Germany as “Umsatzsteuer,” is a consumption tax levied on the sale of goods and services. It is added at each stage of the supply chain, with the end consumer ultimately bearing the cost. Businesses act as intermediaries by collecting VAT from customers and paying it to the tax office.

In Germany, the standard VAT rate is 19%, while a reduced rate of 7% applies to certain goods and services like food items, books, and cultural services.

Who Must File VAT Returns?

Any business that is VAT-registered in Germany is required to file VAT returns. This includes:

• Domestic companies selling goods or services in Germany

• Foreign companies providing taxable supplies within Germany

• E-commerce sellers shipping products to German customers

• Freelancers and professionals exceeding the exemption threshold

• Companies engaged in intra-EU acquisitions or cross-border trade

Even businesses with zero sales in a particular filing period must submit a zero VAT return, ensuring ongoing compliance.

Threshold for VAT Registration

Domestic businesses qualify for the small business exemption if their annual turnover stays below €22,000 in the previous year and is not expected to exceed €50,000 in the current year. These businesses can choose to opt out of VAT registration. However, once they cross the threshold, they must register for VAT and start filing returns regularly.

Types & Frequency of VAT Return Filing in Germany

The frequency of VAT returns is determined by the volume of VAT payable in the previous calendar year. There are three main filing schedules:

Monthly VAT Returns

Required for businesses that had a VAT liability exceeding €7,500 in the previous calendar year.

All newly registered businesses must also file monthly VAT returns during their first two calendar years, regardless of their turnover. They must submit these returns by the 10th day of the following month. For example, they must file the January return by February 10.

Quarterly VAT Returns

Applicable to businesses whose VAT liability ranged between €1,000 and €7,500 in the prior year. This is the most common filing frequency for small and mid-sized enterprises in Germany.

Annual VAT Returns

If the VAT liability is below €1,000, the tax office may permit businesses to file only an annual return. However, these businesses must still maintain complete transaction records and submit the final return by the annual deadline.

Step-by-Step VAT Return Filing in Germany

1. VAT Registration

Before a business can submit VAT returns, it must register for VAT with the appropriate German tax authority (Finanzamt). This involves submitting detailed information such as:

• Business legal name and structure

• Address and contact details

• Description of business activities

• Expected annual turnover

• Banking details for refunds or payments

Once approved, the business receives a VAT identification number (USt-IdNr), which must be displayed on all invoices.

2. Bookkeeping and Recordkeeping

Accurate bookkeeping is a legal requirement under German tax law. Businesses must maintain detailed records of:

• Sales invoices

• Purchase invoices

• Import/export documentation

• Credit notes and corrections

• Electronic bank statements

Businesses must retain these records for at least 10 years, either in physical or digital format. They are also required to follow the principles of proper accounting (“Grundsätze ordnungsmäßiger Buchführung”).

3. Calculating VAT Payable

To determine how much VAT to remit to the tax authority, a business calculates:

• Output VAT: VAT charged on sales

• Input VAT: VAT paid on purchases

The formula is simple:
VAT Payable = Output VAT – Input VAT

If the result is positive, the business must pay the balance. If negative, the business can apply for a refund. Refunds are typically credited within four to six weeks.

4. Filing VAT Returns

Businesses must submit their VAT returns electronically via the ELSTER portal. The process includes:

• Logging into ELSTER using your credentials

• Filling out the relevant VAT return form

• Reporting sales, purchases, and VAT amounts

• Uploading any required attachments

• Reviewing for accuracy and submitting

It’s essential to file returns and pay any VAT owed by the 10th day of the month following the reporting period. Extensions are available under specific conditions (explained below).

5. Filing the Annual VAT Return

In addition to periodic returns, businesses must submit an annual VAT return, known as “Umsatzsteuer-Jahreserklärung.” This form provides a summary of all VAT-related transactions for the year.

The annual return is due by July 31 of the following year. If the business uses a certified tax advisor, the deadline may be extended to February 28 of the next calendar year.

This return helps reconcile any differences between periodic filings and actual annual figures.

6. Filing Corrections

If a business discovers an error in a previously submitted VAT return such as entering an incorrect invoice amount or missing a transaction it should correct the mistake by submitting an updated return.

The business can file the correction through ELSTER as a revised return or submit a formal amendment request. Voluntarily correcting the error is strongly recommended and often helps the business avoid penalties.

7. EC Sales List and Intrastat Declarations

Businesses that trade with other EU countries may be required to submit:

• EC Sales List (Zusammenfassende Meldung): Reports intra-community supplies of goods and services to other EU businesses.

• Intrastat Declaration: Reports the movement of goods between EU member states for statistical purposes.

These filings are separate from VAT returns but are often submitted around the same time.

Deadlines, Penalties, and Extensions

Filing Deadlines

• Monthly/Quarterly returns: By the 10th of the following month

• Annual VAT Return: By July 31 (or February 28 with a tax advisor)

• EC Sales List: Usually due monthly

• Intrastat: Typically due by the 10th working day of the following month

Penalties for Late Filing

Failing to meet deadlines can lead to:

• Late filing penalties (up to 10% of the VAT due)

• Late payment interest (usually 1% of the VAT owed per month)

• Estimated assessments by the tax office

• In extreme cases, tax audits or fines

Extensions (Dauerfristverlängerung)

To avoid tight deadlines, businesses can apply for a permanent deadline extension. This allows:

• An extra month to file monthly or quarterly returns

• Requires an advance VAT payment (1/11 of last year’s VAT)

Once granted, the extension applies for the entire calendar year and must be renewed annually.

Tools and Automation for Filing

Managing VAT Return Filing in Germany becomes easier when using digital tools and automated platforms. Businesses should consider:

• Cloud-based accounting software with ELSTER integration

• VAT calculation modules for e-commerce platforms

• Professional tax advisors for compliance support

• Data backup systems for safe document retention

Automation can significantly reduce human error and ensure timely compliance.

Common Challenges in VAT Filing

• Language barriers with the ELSTER platform

• Misunderstanding EU-specific VAT rules

• Delayed or missing invoices

• Late registration and penalties

• Claiming incorrect input tax credits

• Incorrect use of VAT rates (standard vs reduced)

Being proactive and seeking professional help can reduce these risks.

Case Study: E-Commerce Seller in Germany

An e-commerce seller from the Netherlands began shipping products to German customers. After exceeding the German VAT threshold, the business registered for VAT and began filing monthly returns. Using accounting software and hiring a local compliance consultant, the seller ensured accurate filing of VAT returns, EC Sales Lists, and Intrastat reports. This helped them avoid penalties and even claim quarterly refunds.

This example shows that with proper planning, VAT Return Filing in Germany can be managed efficiently even from abroad.

Summary Checklist: VAT Return Guide

• Register for German VAT and obtain a tax ID

• Determine correct filing frequency

• Maintain 10 years of compliant financial records

• Calculate VAT liability accurately

• File monthly, quarterly, and annual returns via ELSTER

• Correct errors voluntarily and on time

• Submit EC Sales List and Intrastat if required

• Apply for extensions if needed

• Use software tools for accuracy

• Seek expert help for complex situations

How Ease to Compliance Helps

At Ease to Compliance, we offer end-to-end assistance with VAT Return Filing in Germany. Whether you are a startup, growing business, freelancer, or a non-resident entrepreneur, our firm simplify the entire process and help you stay 100% compliant.

Our services include:

• VAT registration support and documentation

• ELSTER portal setup and management

• Timely preparation and submission of all VAT returns

• Handling EC Sales List and Intrastat filings

• Application for extensions and advance payments

• Recordkeeping guidance and audit preparation

• Personalized VAT Return Guide for your business model

With our experts support, you can avoid delays, penalties, and compliance headaches while focusing on your core business operations.

Need help with VAT Return Filing in Germany?
Get in touch with Ease to Compliance today and ensure your business is always one step ahead on tax compliance.

FAQs On VAT Return Filing in Germany

Question 1. Can a non-EU company file VAT returns in Germany without a local representative?
Answer: Yes, but non-EU businesses may be required to appoint a fiscal representative depending on their country of origin. This ensures proper compliance with German VAT law.

Question 2. What are the VAT refund options for foreign businesses not established in Germany?
Answer: Foreign businesses can claim a VAT refund on German expenses through the EU VAT refund mechanism or the 13th Directive procedure, depending on their location.

Question 3. Is it mandatory to issue invoices in German for VAT purposes?
Answer: While invoices can be in English or other EU languages, the tax office may request a German translation during audits. Using German is recommended for faster processing.

Understanding how to register for VAT in Germany is crucial for businesses looking to operate legally and competitively in the German market. Whether you’re launching a startup, expanding into Germany, or selling across EU borders, VAT compliance is a legal obligation that brings both responsibilities and strategic advantages.

This comprehensive guide covers everything you need to know from eligibility and documentation to deadlines, compliance steps, and common mistakes to avoid. We’ll also explain how VAT registration Germany works in special scenarios like e-commerce and digital services.

What is VAT and Why It Matters

VAT Basics in Germany

Value Added Tax (VAT), known in Germany as Umsatzsteuer or Mehrwertsteuer, is a consumption tax added to most goods and services sold within the country. Businesses that exceed a certain revenue threshold are legally required to register for VAT in Germany, charge VAT on sales, and remit it to the tax office.

There are two main VAT rates in Germany:

• Standard rate: 19%

• Reduced rate: 7% (for essentials such as food, books, and public transportation)

Who Must Register for VAT in Germany?

You must register for VAT in Germany if:

• Your turnover in the previous calendar year exceeded €22,000

• Your projected turnover for the current year exceeds €50,000

• You engage in intra-EU B2B transactions or cross-border digital sales

VAT registration is not optional if these thresholds are met. Even businesses below the thresholds may choose to register voluntarily to reclaim input VAT on purchases.

VAT Registration Germany: Benefits Beyond Compliance

Although VAT registration is a legal obligation, it also offers practical advantages:

• Input VAT recovery: You can reclaim VAT paid on business-related goods and services.

• Professional credibility: Especially in B2B settings, having a VAT number adds trust.

• Cross-border trade: A valid German VAT number is required for seamless transactions within the EU.

• Elimination of cascading tax: With correct VAT handling, your tax burden is limited to the value added at each step of the supply chain.

These reasons make VAT registration Germany not just a regulatory step, but a smart business move.

Step-by-Step: How to Register for VAT in Germany

Step 1: Determine Your Eligibility

Before applying, assess whether you’re obligated to register. If you’re a small business below the threshold, you may qualify for the Kleinunternehmerregelung (small business regulation), which exempts you from charging VAT. However, choosing this status means you also give up the right to reclaim input VAT.

If you exceed the threshold or plan to trade within the EU, you must register for VAT in Germany before you start charging customers.

Step 2: Gather Required Documents

To apply for VAT registration, prepare the following documents:

• Valid identification (passport or national ID)

• German residential address or proof of presence

• Business registration certificate (Gewerbeanmeldung or trade license)

• Details about your business structure (sole trader, UG, GmbH, etc.)

• Projected turnover and expected VAT obligations

• Bank details for VAT payments

Businesses outside Germany may also need to appoint a fiscal representative if they don’t have a local office.

Step 3: Complete the VAT Questionnaire

The core of the VAT registration Germany process is filling out the Fragebogen zur steuerlichen Erfassung a tax questionnaire submitted to the German Tax Office (Finanzamt). You can complete this form:

• Online via ELSTER portal (Elster.de)

• Through a tax consultant

• By submitting a physical copy if applicable in your state

The questionnaire includes:

• Basic business information

• Bank account details for VAT remittances

• Estimated revenue and VAT liability

• Intended VAT scheme (standard, margin scheme, small business regulation, etc.)

Once approved, the Finanzamt assigns:

• A Steuernummer (general tax number)

• A VAT identification number (USt-IdNr.) for EU-wide operations

After You Register: What Comes Next?

Invoicing Requirements

Once you register for VAT in Germany, every invoice you issue must contain:

• Your name and address

• Your VAT ID number

• The customer’s name and address

• Invoice number and issue date

• Description of goods or services

• Net amount, VAT amount, and gross amount

• Applied VAT rate (19% or 7%)

Inaccurate invoices can lead to penalties or rejected VAT refund claims.

Filing VAT Returns

Businesses must file Umsatzsteuervoranmeldung (advance VAT returns) monthly or quarterly, depending on turnover:

• Monthly: If your VAT liability exceeded €7,500 in the previous year

• Quarterly: If liability was between €1,000 and €7,500

• Annually: Only if VAT liability is below €1,000

VAT returns are submitted through ELSTER. Late filing leads to fines and interest charges.

Paying VAT

VAT payments are made via SEPA direct debit from your business account. You must ensure the declared amount is in your account before the payment deadline.

Special Scenarios for VAT Registration Germany

Cross-Border B2B Sales

If you sell to businesses in other EU countries, you can zero-rate the transaction, provided both you and the customer have valid VAT IDs. You also need to submit a recapitulative statement listing the VAT IDs of EU customers.

E-Commerce and Distance Selling

Under the EU VAT e-commerce rules, sellers must register for VAT in the country of their customers once certain thresholds are exceeded. Alternatively, they can use the One-Stop Shop (OSS) scheme to simplify VAT reporting across multiple EU states, but they must first register for VAT in Germany.

Digital Services

If you sell digital products (software, e-books, online courses) to EU consumers, you must charge VAT based on the customer’s country. This requires either local VAT registration or use of the Mini One-Stop Shop (MOSS), now integrated into the OSS portal.

Reverse Charge Mechanism

In B2B cross-border services, the reverse charge mechanism often applies. This shifts the VAT reporting responsibility to the buyer, but sellers must correctly document the transaction and file accordingly.

Common Mistakes to Avoid

1. Delaying VAT Registration

Many businesses wait until their revenue exceeds the threshold, but delayed registration can lead to:

• Retroactive tax payments

• Interest charges

• Administrative fines

It is recommended to register for VAT in Germany as soon as you anticipate crossing the threshold.

2. Improper Invoicing

Incorrect or missing VAT information on invoices is a frequent error. This can result in VAT rejections during audits or when your customers claim input tax.

3. Not Retaining Records

German tax law requires businesses to retain VAT-relevant documents for at least 10 years. These include invoices, receipts, and correspondence with the tax office.

4. Misunderstanding Small Business Regulation

Choosing the Kleinunternehmerregelung can seem attractive for startups. However, it limits your ability to recover input VAT and may reduce your credibility with B2B partners.

VAT Deregistration and Changes

If your business closes or you fall below the threshold and no longer want to be VAT-registered, you can request deregistration. This must be approved by the Finanzamt and usually includes a final VAT return.

Changes in legal structure, business activity, or address must also be reported promptly. Failure to do so can lead to delays or compliance issues.

VAT Audit and Enforcement in Germany

The German tax authorities (Finanzamt) routinely audit businesses for VAT compliance. Audits may be triggered by:

• Late or missing returns

• Large refunds claimed

• Frequent corrections or amendments

During an audit, you must provide documentation supporting your VAT returns, including:

• Sales and purchase invoices

• Accounting records

• Bank statements

• Correspondence related to VAT

Keeping organized records and submitting accurate returns is key to passing audits smoothly.

How Ease to Compliance Can Help

Navigating VAT obligations can be complex, especially for non-German speakers or foreign businesses. At Ease to Compliance, our firm make the VAT registration Germany process simple and secure.

Our services include:

• Advising you on whether and when to register for VAT in Germany

• Preparing and submitting the VAT registration form to the Finanzamt

• Managing communication with tax authorities

• Assisting with invoice formats and ongoing VAT returns

• Providing support for special schemes like OSS and reverse charge compliance

Our team ensure that your VAT registration is handled accurately, your returns are filed on time, and your business stays compliant at every stage.

Final Thoughts

Knowing how to register for VAT in Germany is essential for business success and legal compliance. From determining eligibility and gathering documents to completing the tax questionnaire and filing returns, each step plays a vital role.

Whether you’re a small business looking to grow, an online seller expanding into Germany, or an international company setting up a branch, timely and accurate VAT registration Germany ensures you operate with confidence and credibility.

Need help getting started or managing VAT compliance? Reach out to Ease to Compliance and let our experts handle the complex paperwork, filings, and tax correspondence while you focus on growing your business.

FAQs on register for VAT in Germany

Question 1. Can I register for VAT in Germany without a local address?
Answer: Yes, but if you don’t have a German establishment, you may be required to appoint a fiscal representative to handle your VAT affairs.

Question 2. How long does it take to get a VAT number in Germany?
Answer: It typically takes 2–6 weeks, depending on the workload of the local Finanzamt and the completeness of your documentation.

Question 3. Is VAT registration in Germany mandatory for non-EU e-commerce sellers?
Answer: Yes. Non-EU sellers must register for VAT in Germany if storing goods there or selling to German consumers through platforms like Amazon FBA.

Starting a business in Germany begins with a vital step: register a trade name in Germany. A trade name is the public identity of your business and must be registered legally before you can begin operations. Whether you’re a freelancer, small business owner, or planning to launch a GmbH or UG, this guide walks you through the process of Germany trade name registration, covering requirements, procedures, costs, and how to avoid common mistakes.

What is a Trade Name?

A trade name (also known as a business name or “Gewerbename”) is the official name under which you operate your business. It is not necessarily a trademark but serves as your company’s legal and commercial identity. For example, a sole trader might operate under their full name or choose a unique brand name if the business nature allows.

A trade name appears on invoices, websites, business cards, and all legal communications. It is essential that the name be distinctive and not misleading about the services or scale of the business.

Who Needs to Register a Trade Name in Germany?

You are required to register a trade name in Germany if:

• You are starting a sole proprietorship (Einzelunternehmen) involved in commercial activities.

• You are forming a partnership (GbR) with one or more individuals.

• You are registering a legal entity like a UG (mini-GmbH) or GmbH (limited liability company).

• You are engaged in a trade that is not considered a “liberal profession” (freelancers like lawyers, doctors, architects may not need Gewerbeanmeldung).

Registering a trade name is legally mandatory for any commercial business that operates with continuity and aims to make a profit.

Requirements for Germany Trade Name Registration

Before proceeding with Germany trade name registration, you must ensure that the trade name meets the following requirements:

• Distinctiveness: The name must clearly identify your business and stand apart from existing registered names.

• No misleading information: You cannot imply that your business is larger or operates in a field that it does not.

• Legal structure suffix: If you’re starting a UG, GmbH, or GbR, the appropriate abbreviation must be part of the name.

• Availability: It should not conflict with existing registered trade names or trademarks.

• Compliance with regulations: Some businesses may require additional licenses (e.g., food, crafts, education, or healthcare sectors).

Checking name availability in commercial registers and conducting trademark searches are highly recommended before finalizing the name.

Step-by-Step: How to Register a Trade Name in Germany

Here is a comprehensive breakdown of the process to register a trade name in Germany:

Step 1: Choose Your Business Structure

Your legal structure determines how your business will be registered and taxed. Common structures include:

• Sole proprietorship (Einzelunternehmen)

• Civil law partnership (GbR)

• Entrepreneurial company (UG)

• Limited liability company (GmbH)

UGs and GmbHs must be registered with the commercial register (Handelsregister) before you can proceed with trade name registration.

Step 2: Prepare Your Documents

To register your trade name, gather the following documents:

• Passport or national ID

• Proof of residence in Germany

• A filled-out Gewerbeanmeldung (trade registration) form

• If applicable: Articles of association, registration certificate (Handelsregisterauszug), and business licenses

For non-EU nationals, a residence permit allowing self-employment is also required.

Step 3: Submit Your Application

Visit your local trade office (Gewerbeamt) in person or submit the application online (if available in your state). Provide:

• Chosen trade name

• Description of your business activity

• Business address

• Personal details

Upon submission, you’ll pay a fee (usually between €15 to €60) and receive your Gewerbeschein—your official business registration certificate.

Step 4: Automatic Notifications to Other Authorities

After registration, the Gewerbeamt automatically forwards your details to:

• Tax office (Finanzamt)

• Chamber of Commerce (IHK) or Chamber of Crafts (HWK)

• Local business insurance and social security bodies

Within 2–3 weeks, the Finanzamt will send you a questionnaire to determine your tax obligations and issue a tax number.

Step 5: Start Operations

Once registered, you can legally start your business operations using your trade name. Be sure to:

• Open a business bank account

• Issue proper invoices with your trade name and tax number

• Keep accurate financial records

Costs for Trade Name Registration in Germany

The cost to register a trade name in Germany varies slightly depending on your location and business type. Here’s a general overview:

• Gewerbeanmeldung fee: €15–€60

• Chamber membership: €30–€120/year, depending on size and sector

• Legal entity setup (for UG/GmbH): €800–€3,000 (includes notary and commercial register fees)

• Additional licenses/permits: Varies by industry

These are initial costs and do not include ongoing accounting or tax advisory services.

Timelines and What to Expect

The process of Germany trade name registration is relatively quick:

• Gewerbeschein issuance: Same day or within 2–3 days of application

• Tax office questionnaire: Arrives within 2–4 weeks

• Start of operations: As soon as you receive your Gewerbeschein

However, if you are forming a UG or GmbH, the notary and commercial register steps may add a few weeks.

Obligations After Registration

Once you’ve registered, you must comply with various legal, tax, and administrative duties:

• Tax filing: Income tax, VAT, and trade tax declarations as applicable

• Chamber obligations: Pay annual fees and respond to correspondence

• Insurance: Depending on your field, you may need professional liability insurance, health insurance, or accident coverage

• Update registration: If you change business activity, address, or name, you must inform the Gewerbeamt

Maintaining compliance is as important as registering your trade name. Missing deadlines or failing to meet obligations can lead to fines or even deregistration.

Trademark vs. Trade Name

It’s important to distinguish between a trade name and a trademark:

• A trade name is your business’s legal operating name, registered with local trade authorities.

• A trademark is intellectual property protection for your business name, logo, or slogan, and must be registered separately with the German Patent and Trademark Office (DPMA).

If your business name is also your brand, registering a trademark provides protection against misuse or imitation.

Tips for Choosing the Right Trade Name

Choosing a business name is both strategic and legal. Follow these tips:

• Keep it unique: Avoid generic terms or names that resemble existing businesses.

• Be descriptive: The name should give an idea of what your business offers.

• Stay compliant: Include the legal suffix (GmbH, UG, GbR) where necessary.

• Think about branding: Ensure the name is easy to pronounce, spell, and use online.

• Check domain availability: Secure your .de or .com domain to protect your brand.

A well-chosen trade name builds trust, improves marketing, and protects your business identity.

How Ease to Compliance Can Help

Navigating the process to register a trade name in Germany can be overwhelming especially for non-residents, first-time founders, or startups forming a GmbH or UG. That’s where Ease to Compliance comes in.

Our firm assist businesses by:

• Helping you select and validate a compliant trade name

• Preparing and submitting your Gewerbeanmeldung application

• Coordinating with the tax office, chambers, and other authorities

• Supporting with UG or GmbH formation and notarization

• Assisting with VAT, tax number, and ongoing compliance services

With our expert support, you can focus on building your business while we handle the paperwork and legalities.

Final Thoughts

Understanding how to register a trade name in Germany is essential for legally operating a business. Whether you’re launching a local service, e-commerce store, or scaling internationally, the process involves more than just choosing a name it requires compliance, planning, and ongoing obligations.

By following the steps in this guide and seeking the right support, you can ensure that your business starts off strong and operates legally. Germany trade name registration is your gateway to building a trusted brand in one of Europe’s most competitive economies.

If you’re ready to begin, contact Ease to Compliance today and let us help you simplify the process from start to finish.

FAQs on register a trade name in Germany

Question 1. Do I need to register a trade name in Germany if I’m a freelancer?

Answer: No, if you’re classified as a freelancer (Freiberufler), you generally don’t need to register a trade name through the Gewerbeamt. However, you must still notify the Finanzamt about your business activity.

Question 2. What documents are required to register a trade name in Germany?

Answer: You typically need a valid ID, proof of residence, a completed Gewerbeanmeldung form, and any additional documents like a residence permit (for non-EU nationals) or trade-specific licenses.

Question 3. How long does it take to complete Germany trade name registration?

Answer: In most cases, you receive your Gewerbeschein on the same day of application. However, it may take 2–3 weeks to receive your tax questionnaire from the Finanzamt.