Hamburg-Mitte tax office

Foreign partnerships, separate statement

Information

Prerequisites

  • Participation in a foreign partnership,
  • Trustee for participants in a foreign partnership or
  • other person who represents the interests of those involved in foreign partnerships

Documents required

  • Foundation agreement of the company
  • Purchase contract of participation
  • Documents relating to the fiduciary relationship
  • Documents to represent the interests of those involved
  • Tax returns as well as related documents and evidence
  • Determination of profits (accounting)

Deadlines

For the deadline for submitting the tax return see links.

Fees

No

Legal basis

§ 25 Tax Code


Section 18 (2) of the Tax Code


Section XV paragraph 1 number 5 of the order on the responsibilities of the tax offices

Related services

Address and contact information

Hamburg-Mitte tax office

Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays

FA Hansa Postfach 10 22 44, FA Mitte Postfach 10 22 46, FA f. Steuererhebung Postfach 10 60 26. PLZ alle Postfächer 20015 Hamburg. Briefkasten vorhanden. Bei der ersten Leerung des Tages wird als Eingang das Datum des vorherigen Werktages (Samstag kein Werktag) auf den Schreiben vermerkt.

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Last updated: 14.02.2026