International topics

When it comes to doing business internationally, you need to check what tax and legal regulations apply. Some points are only relevant if you do business outside the EU. However, many points are already relevant when you do business anywhere outside Germany. The IHK Chamber of Commerce and Industry for Munich and Upper Bavaria has set up a dedicated “Team International” to assist you with any questions on import and export regulations, country-specific documents, foreign-trade and customs legislation and issuing of certificates of origin and certification of foreign-trade documents. IHK also offers information and initial advice on international tax law. You can reach these IHK services by phone at +49 89 5116-0 or by email to info@muenchen.ihk.de

IHK has published an English language “Guideline for international business” (PDF 2,5 MB) to help you get started.

Value-added tax (VAT) within and outside the EU

For deliveries from suppliers or to customers based in other EU countries or third countries: Find out in advance how to manage input tax [Vorsteuer] and value-added tax [Umsatzsteuer]. Even companies that make use of the “small business owner regulation” [Kleinunternehmerregelung] can be affected! IHK guide to value-added tax

From January 1, 2025, founders with small business owner status can also apply the regulation to sales in the European Union (EU). The prerequisite is that the total turnover in other EU countries in the previous year and in the current year does not exceed 100,000 euros net. In order to use the European Small Business Owner Regulation, you have to apply for a small business identification number, the so-called KU-IdNr, from the Federal Central Tax Office. There are various obligations associated with participation in the European Small Business Owner Regulation. For example, you must report your turnover to the Federal Central Tax Office on a quarterly basis. The EU Commission’s SME web portal provides English language information on the details.

When services are provided across the border, the question always arises as to the correct VAT treatment of cross-border services. Find out more in the IHK guide to VAT: Cross-border services. The Federal Ministry of Finance has issued a detailed statement on the VAT classification of turnover from online event services and other online services.

International online trade and sales law

Sales law regulates topics such as warranty, possible compensation claims, the right to exchange and return goods, as well as specific aspects of international sales contracts.

IHK guide to sales law [in German]

Cross-Border-E-Commerce

The portal “Außenwirtschaftsportal Bayern” offers country-specific information and seminars on customs, import and export.

Außenwirtschaftsportal Bayern [in German]

Dealing with imports and exports

The Chamber of Commerce and Industry Munich (IHK) offers information and support on customs and foreign trade law:

EU Portal Access2Markets
Access2Markets is the EU gateway to trade information for both importers and for exporters. Here you can find all tariffs, customs procedures and formalities, product requirements for the EU market, for each product – including any special conditions granted under trade agreements.

Import Promotion Desk
If you are an importer or a travel operator looking for reliable business partners, then Import Promotion Desk (IPD) is the right address for you. IPD is an initiative of the Federation of German Wholesale, Foreign Trade and Services (BGA) and the development organisation sequa gGmbH Partner of German Business. IPD is funded by Germany’s Federal Ministry for Economic Cooperation and Development (BMZ). As part of our development policy objectives, they find exporters in their partner countries and prepare them intensively for all the requirements of the EU market.

Find suppliers or sales partners in foreign markets

The Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK) can assist you in finding suppliers or business opportunities in foreign markets. Contact IHK by phone at +49 89 5116-0 or by email at info@muenchen.ihk.de to request their systematic search service for addresses [Adressrechercheservice]. IHK works closely with the worldwide network of German Chambers of Commerce Abroad (AHK). AHKs are institutions of German foreign trade promotion. They advise, support and represent German companies worldwide that want to establish or expand their foreign business. The portal of Germany Trade and Invest, the economic development agency of the Federal Republic of Germany, provides market and industry information and information on opening new markets among others.

Product safety and product liability

Whether manufacturer, importer, or retailer – anyone who puts products on the German market must ensure that the products meet the European regulations for product safety or else risk liability procedures, sanctions, and loss of reputation. Product safety regulations also affect labeling and information obligations.

IHK guide to product safety [in German]

IHK guide to product liability [in German]

Special regulations apply to many products including:

A1 certificate for cross-border activity

If you work temporarily in an EU country, in Iceland, Liechtenstein, Norway or Switzerland, you will always have to carry an A1 certificate with you. It is proof of your existing social security protection in Germany. It is valid regardless of the length of your business travel. Other certificates or visa may be required for other countries.

More information from the German Staturtory Pension Insurance [in German]