Adapted legal form and type of register

In your “Tax data”, binding specifications for legal forms and types of register are used. The tax office data transmitted by ELSTER may differ from this and is converted to the legal form or register type used. The deviating data is only stored in your “Tax data” on the Customs Portal. The data held by the tax office remains unchanged.

Examples of changes to the legal form:

• “GmbH & Co. KG” is converted to “KG”,
• “Private law foundation without legal capacity” is converted to “Other”,
• Sole traders who are entered in the Commercial Register are converted to ‘e.K.’ (registered trader) and
• “GR” (cooperative register) is converted to “GnR” (also cooperative register).

Branches

Branches, business premises and specialist departments of companies can generally register on the Customs Portal. However, they can only use your profile to a limited extent.

Since they do not have their own legal personality and are therefore not liable for tax, no tax data within the meaning of the German Fiscal Code (AO) can be collected for them following registration. This means that a large number of services cannot be used. For full access, the legally independent overall company or the head office needs to register.