Landungsbrücken

clearance certificate

The "certificate in tax matters" (formerly: "certificate of no objection") about your tax reliability serves other authorities in approval procedures or public procurement or private clients as a decision-making aid. The content of the certificate is...

The "certificate in tax matters" (formerly: "certificate of no objection") about your tax reliability serves other authorities in approval procedures or public procurement or private clients as a decision-making aid. The content of the certificate is limited to the non-evaluative statement of tax facts, such as existing tax arrears or your payment and delivery behavior at the time of issuance. The VAT-law entrepreneurial status is not certified with the certificate. The assessment of the certified tax behavior is left to the person who is to take the measure you desire (e.g. issuance a business license, a road haulage concession or an order).
The application must be submitted to the tax office responsible for you.

Important notes

Prerequisites

  • An informal application to the responsible tax office is sufficient (in writing, in person or by telephone)
  • Specification of the full first and last name / company name, address and tax number / identification number
  • It should also be stated for which purpose the certificate is required
  • Alternatively, the certificate in tax matters in procedures for obtaining commercial permits can be obtained directly from the district office at the responsible tax office. In this case, the application for the issuance of a commercial license at the district office must also be used to declare the order for the district office to obtain the certificate and a release of the tax office from tax secrecy with regard to the transmission of the certificate to the district office

Documents required

None, but the full first and last name / company name, address and tax number / identification number is required.

Deadlines

No

Procedure & Fees

Procedure


After an informal application (in writing, in person or by telephone), you (if necessary your authorized representative) or, in the case of a company, the legal or contractually designated representative (e.g. managing director, board of directors) will be sent or given a corresponding certificate by the responsible tax office. If the certificate is obtained by the district office, it is sent directly to the district office for the local procedure for issuing a business license.

Processing time

The processing takes place promptly

Fees

No

Legal notes

Legal remedies

Since the "certificate in tax matters" is not an administrative act, but merely an expression of knowledge, there is no possibility of objection, ie there is no period for appeal.

Legal basis

Application decree for the tax code (AEAO) to § 1 No.4.

Public Service Disclaimer

Please note: This service on hamburg.com uses machine translations powered by Google. Some content may not be translated accurately or reliably. The translations are constantly being improved. If you have any issues with Google Translate, please visit https://translate.google.com/support.