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Corporate tax: declaration, notification

Responsibility: Central (Federal) / Regional (State) Government

Website: https://www.elster.de/index.php

Description: ELSTER enables online transmission of corporate tax returns and tax notifications.

Reporting imports/exports

Customs declarations (e-Customs)

Responsibility: Central Government (Federal), Federal Customs Administration

Website: http://www.zoll-d.de/

Description: Information, forms and eServices for customs' operations. An Online Customs Declaration service was launched in 2002, based on the ATLASsystem for electronic application, processing, settlement and archiving of essential custom processes.

3. Selling abroad

Competition rules, unfair contract terms, consumer guarantees, defective products