For foreign companies (company headquarters outside Hamburg) that have operating facilities in Hamburg (e.g. branches), the breakdown of the trade tax to the affected cities / municipalities of the individual operating sites is carried out in the foreign...
For foreign companies (company headquarters outside Hamburg) that have operating facilities in Hamburg (e.g. branches), the breakdown of the trade tax to the affected cities / municipalities of the individual operating sites is carried out in the foreign tax office (usually at the company headquarters).
A corresponding declaration of decomposition is sent to each affected city / municipality, which then sets the specific trade tax for the business premises.
