How to apply for a clearance certificate from the tax office

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In connection with a property purchase, in the case of an inheritance with foreign beneficiaries or with Application for a restaurant license is usually a so-called "clearance certificate" required. A clearance certificate is easy to apply for if you know how to do it.

A declaration of no objection can simply be requested from the tax office.
A declaration of no objection can simply be requested from the tax office.

There are different areas in which you have to present a clearance certificate. That Tax office can help you in the following cases when you want to apply for a certificate:

Apply for a clearance certificate for a property or apartment purchase

  • This clearance certificate confirms that you have paid the property transfer tax for the property you just purchased property or the apartment. Since the land registry offices are instructed not to make an entry without your submission, the payment of the real estate transfer tax is de facto a prerequisite for the clearance certificate.
  • The tax office responsible for you will issue this to you as soon as you present proof of payment. If your purchase is a tax-free transaction (such as the sale among direct relatives), the tax office will issue you the clearance certificate immediately.

Apply for a clearance certificate for an inheritance with foreign heirs

  • In the event of inheritance from a foreign heir, the asset managers are liable (Banks or insurance company) for the payment of inheritance tax due; therefore, in such cases, they require an "inheritance tax clearance certificate". This is issued by the tax office responsible for inheritance tax. The inheritance tax set against the foreign heir must have been paid beforehand or have been determined that no inheritance tax is due.

A clearance certificate is required to register a business in certain industries

  • Usually you sign in Business at the responsible trade office. Special occupations and trades are, however, subject to approval; in special cases, a clearance certificate is also required:
    • What is a clearance certificate? - What you should know about the document

    The clearance certificate is required for a wide variety of reasons, ...

  • You are affected if, for example, you want to register a restaurant business (granting a restaurant license) or a transport business (granting a taxi license).
  • You can obtain information about the requirements for your planned business from the Chamber of Commerce and Industry (IHK) in your area. You will receive the corresponding clearance certificate from your tax office after fulfilling these requirements.

Foreign citizens who are self-employed require a clearance certificate

  • Self-employed foreigners who want to work in Germany also need a clearance certificate that certifies that they are free from tax debts.
  • You can apply for a clearance certificate from your responsible tax office. The prerequisite is that you have paid all taxes due.

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