Employer matters (wage tax), regional tax offices

Important notes

Please note

  • Since August 16, 2016, only the two tax offices Hamburg-Oberalster and Hamburg-Eimsbüttel are responsible for wage tax instead of the previous tax offices.
  • Proceedings ongoing at this point in time have been transferred to these two tax offices.
  • The Hamburg-Eimsbüttel tax office is also responsible for the wage tax registration, collection and auditing of permanent establishments of an employer who is not managed in Hamburg for income tax purposes and for whom a permanent establishment for wage tax purposes is based in Hamburg if the employer does not have more than 100 employees.

Procedure & Fees



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