87 Services found for "Finanzamt"

clearance certificate

Your tax submission and payment behavior will be attested to you on the basis of the certificate in tax matters. Continue

Tax office (my responsible)

ELStAM, employees, allowances (income tax reduction)

By taking allowances into account in the wage tax deduction features, the wage tax that the employer has to withhold from wages is reduced. The allowance is saved as an electronic wage tax deduction feature (ELStAM) and made available to the ... Continue

Electronic submission obligation, corporate tax returns

Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This also applies to corporate tax returns. The basis for this was created by the ... Continue

Tax number, allocation

A tax number is issued by the tax office to all taxpayers who have to submit a tax return or who have already submitted one. Each tax number is clearly assigned to a taxpayer (spouses / partners who are assessed together have a common tax number) ... Continue

Income tax return, application

Even if you are not legally obliged to submit an income tax return, you have the option of submitting a corresponding declaration for income tax assessment. Continue

Pension payment notification procedure

The pension payment notification procedure enables the correct tax registration of the pension payments. The pension insurance institutions transmit the pension receipt notifications (RBM) to the Central Allowance Office for Retirement Assets (ZfA). ... Continue

ELStAM, employees, tax brackets for registered civil partnerships

The Federal Constitutional Court ruled on May 7, 2013 (Az .: 2 BvR 909/06 et al.) That the unequal treatment of registered civil partnerships and marriages in the case of spouse splitting is unconstitutional. The Income Tax Act has been changed ... Continue

pay corporate tax

If you have founded a corporation (corporation), it is subject to corporation tax. This includes, for example, business communities (UG), limited liability companies (GmbH) and stock corporations (AG). Continue

Sales tax, taxation of small businesses

There are significant sales tax simplifications for small businesses. The sales tax otherwise incurred on his sales is not charged. He therefore basically does not need to submit advance sales tax returns to the tax office. However, the obligation to ... Continue

Electronic submission obligation, income tax returns

Since the assessment period 2011, citizens with income from profits (that is, income from commercial operations, agriculture and forestry or from freelance or self-employed activities) have been obliged to submit their income tax return ... Continue

Pay business tax

If you operate a commercial company in Germany, you are subject to trade tax. Continue

Obligation to submit electronically, VAT returns

Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This applies to sales tax returns for tax periods that end after December 31, 2010 ... Continue

Pension taxation, general information

How are retirement pensions taxed? Annuity insurance policies in which the acquired entitlements cannot be lent against, cannot be inherited, cannot be sold, cannot be transferred and cannot be capitalized (statutory annuity insurance, professional ... Continue

ELStAM, employee, certificate for income tax deduction

Every employer is informed electronically of the wage tax deduction features of his employees (exception: see link to hardship application). Paper certificates (income tax card, replacement certificate) are usually no longer relevant. For electronic ... Continue

Income tax return, employee submission

In certain cases, employees are obliged to submit an income tax return without prior request by the tax office, because the actual annual tax liability can only be determined by means of an assessment. This is the case, for example, when the ... Continue

Recalculate tax interest

Legal reorganization of the interest rate. Changes exclusively in favor of the taxpayer. Continue

Apply for an energy fee

The energy price flat rate of EUR 300.00 is intended to compensate for the currently high energy prices. In order to receive the energy price flat rate, you must meet certain requirements. Continue

Obligation to transmit electronically, declarations for the separate determination of tax bases

Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This also applies to declarations for the separate determination of tax bases. The ... Continue

ELStAM, employee, factor method

Instead of the tax class combination IV / IV or III / V, spouses / partners can apply for tax class IV in connection with a factor, the so-called factor procedure. For each spouse / partner, the tax-relieving regulations are applied to their own ... Continue

ELStAM, employees, call up your own ELStAM

The electronic wage tax deduction features (ELStAM) include the following information: Tax class (if applicable, factor for tax class IV), Church tax characteristic (possibly church tax characteristic of the spouse / partner), Number of child ... Continue

Obligation to transmit electronically, declaration for the breakdown of the trade tax base

Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This also applies to declarations for the breakdown of the trade tax base. The basis ... Continue

Leaving church, change wage tax

To leave a tax-collecting religious community, contact the registry office. Continue

Tax identification number, notification (tax offices)

With the introduction of the tax identification number (IdNr), the Federal Ministry of Finance and the Federal Government want to simplify the taxation process and reduce bureaucracy. Continue

ELStAM, employees, child allowances for children over 18 years

Exemptions for biological and adopted (adopted) children as well as foster children who have reached the age of 18 on January 1st are taken into account monthly as wage tax deduction features upon application by the tax office. However, they do not ... Continue

ELStAM, employees, child allowances for children under 18 years

Physical and adopted (adopted) children as well as foster children are generally taken into account for tax purposes up to the end of the calendar year in which they turn 18. In the electronic wage tax deduction procedure (ELStAM), the employer is ... Continue

ELStAM, general information on the procedure

Here you can get a rough overview of the electronic wage tax deduction features. Continue

ELStAM, employee, comparison and correction of wage tax deduction features

If employees find that the electronic wage tax deduction features (ELStAM) deviate from the data on which the wage tax deduction was previously based, this can have various causes. 1. If there are deviations in the tax exemption, this could be due to ... Continue

Church entry change wage tax

To enter or re-enter a tax-collecting religious community, they first submit a declaration to the religious community. Continue

Tax return, forms

The Federal Finance Administration makes the forms for the income tax return available on the Internet (see links). Forms for which there is an obligation to transmit electronically (e.g. Appendix S -Income from self-employed work-, Appendix G  ... Continue

Income tax return, start processing returns

If you submit an income tax return for the past calendar year, the tax offices can usually only issue tax assessments from mid-March of the following year. Continue

Business identification number (W-IdNr.)

The Federal Central Tax Office (BZSt) has the task of assigning each taxpayer an identifier. This must be stated in applications, declarations and notifications to tax authorities. For this purpose, natural persons received an identification number ... Continue

Information and acceptance points of the regional tax offices

ELStAM, general information on tax classes and combinations

1. Supplement to the tax classes: Tax class I: Widowed employees also belong to tax class I, with the exception of the year in which the spouse died and the following year (cf. tax class III). Tax class II: If the child is registered with more ... Continue

Marginal employment (mini job)

Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links). The wages for marginal part-time employment are always taxable. The ... Continue

Church tax on investment income

Withholding church tax on final taxed investment income (e.g. interest from banks): Church tax on final taxed investment income has been automatically withheld since January 1, 2015 and paid to the tax-collecting religious communities. Automatic ... Continue

Employment in the transition area (mid-job)

The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM). Employees with an employment relationship in the transitional area are subject to compulsory ... Continue

Relocation, notification to the tax office

Fee collection, tax office

Income tax return, submission deadline, deadline extension

The deadlines for submitting income tax returns are shown below. Continue

Change in the church tax deduction upon joining a church

When you join or rejoin a church, you are required to pay church tax. The procedure for this is largely automated Continue

Income tax return, automatic consideration of electronic data

Income tax returns from 2019 can be made much easier: Much tax-relevant data is already electronically available to the tax office. The electronic data no longer have to be entered in the income tax return; the tax office automatically takes the ... Continue

Lock or unlock wage tax deduction features for employees

You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI. Continue

Tax wages from another employment relationship with tax class VI

Wages from all other employment relationships are taxed according to tax class VI. Continue

Tax identification number, allocation to refugees and asylum seekers (BZSt)

With the introduction of the tax identification number (IdNr), the Federal Ministry of Finance and the Federal Government want to simplify the taxation process and reduce bureaucracy. Continue

Apply for a lump sum for people with disabilities

You can apply for a disability allowance for costs due to a disability. Continue

Permanent separation of spouses and life partners leads to a change in the tax class

If you live permanently separated from your spouse/partner, the family-friendly tax class combination (III/V; IV/IV; IV/IV with factor) can no longer be taken into account in the year after the separation. Continue

Apply for a change in tax class when entering into a marriage

Don't want to keep the IV/IV tax class combination that is automatically granted upon marriage? Then you and your wife or husband can submit an application for a tax class change to the tax office responsible for your place of residence. Continue

Tax class change after the death of the spouse or a domestic partner

If your spouse or partner dies, you will generally be assigned to tax class III in the year of death and in the following year. Continue

Income tax return, scope of advice from the tax office

Citizens must fill out electronic tax returns or applications in Mein ELSTER carefully and completely and submit them electronically. Tax return forms and application forms must be filled out carefully and completely and signed by the citizen, in the ... Continue

Change tax class after resumption of marital or civil partnership

If you are no longer permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with a factor. Continue

Income tax, conversion of a civil partnership into a marriage

ELSTER, ElsterForm

ElsterFormular is a free tax program from the financial administration. ElsterFormular can be used to fill out the tax return or registration on the PC and then encrypt the data with ELSTER and send it to the tax administration via the Internet. ... Continue

ELSTER, Mein Elster and registration

My ELSTER (formerly ElsterOnline-Portal) bundles the online services of the financial administration. My ELSTER enables all taxpayers to fill out and submit various forms online on the Internet. Users only need a browser for this. The annual download ... Continue

ELSTER, ElsterSmart

ElsterSmart offers the option of storing the certificate file required for ELSTER in an application on the mobile device (e.g. smartphone). The certificate is then no longer required on the PC for this type of login. Registration for My ELSTER can ... Continue

ELStAM, employer, retrieval of monthly lists

There are many circumstances that cause a change in the wage tax deduction criteria for the employee or make it necessary (e.g. marriage, birth of a child, joining or leaving church). These changes are implemented in the ELStAM procedure (electronic ... Continue

Liability cases, tax office

The liability offices of the regional tax offices process liability claims for tax debts in accordance with the provisions of the tax code and civil law. This includes both the examination of liability claims and the implementation of liability proceedings. Continue

ELStAM, employer, initial registration

The tax authorities carry out a machine check of the employer status for all employers without exception. Please note the following: Registrations for which no employer status is recognized at the time of the automated check will be rejected with ... Continue

ELSTER, commitment to authenticated data transmission for companies and employers

There are various options for transmitting data in an electronically authenticated manner. Prior registration with Mein ELSTER is required for this If necessary, service providers offer their own solutions. Note: In order to be able to access the ... Continue

Income tax assessment

Income tax is a tax levied on the income of individuals. Continue

POS systems, obligation to issue receipts

Since 01/01/2020, the obligation to issue receipts has been in effect for every entrepreneur who uses an electronic recording system. electronic recording systems are electronic or computerized cash register systems. From 01/01/2020 to 09/30/2020 ... Continue

ELStAM, main employer and secondary employer

The ELStAM database differentiates between the main employer and a secondary employer. Main employer: Only the main employer is entitled to tax the employee's wages with tax class I to V and to receive the corresponding electronic wage tax deduction ... Continue

ELStAM, employer, error when registering employees

1. Tax class VI instead of the actually applicable tax class Possible cause: The employer mistakenly did not set the 'main employer' indicator when registering the employee in the ELStAM database. Solution: The employer has to deregister the ... Continue

Sales tax identification number (VAT Reg.)

In order to participate in intra-community trade in goods and services, a VAT identification number is required in addition to the tax number. It is issued on application by the Federal Central Tax Office (BZSt). Continue

ELStAM, employer, hardship regulation

The tax authorities offer employers who are unable and for whom it is unreasonable to electronically access the wage tax deduction features of their employees a substitute procedure (so-called 'hardship rule'). For this purpose, the employer must ... Continue

Apply for allowances for children under 18 years of age

You can apply for a child allowance for a child under the age of 18. Continue

Apply for tax exemptions for children over 18 years of age

You can also apply for a child allowance for a child over the age of 18. Continue

Employer matters (wage tax), regional tax offices

Account clarification, account statements for tax accounts (regional tax offices)

To clarify the tax account, taxpayers or their tax advisors can request account statements for individual tax types or for the entire tax account from the tax office for tax collection in Hamburg. Continue

Pre-register sales tax

As a company, you usually have to submit advance sales tax returns to the tax office on a monthly or quarterly basis. Continue

Real estate transfer tax, information and jurisdiction according to location (street)

The acquisition of domestic property is subject to real estate transfer tax. The tax rate in Hamburg for all acquisitions made after December 31, 2022 is 5.5%. Continue

Personal data in the tax offices, information

Apply for tax class change for single parents

If you are single and there is at least one child in your household for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for single parents to be taken into account (= tax class II). Continue

Apply for a change of tax class during marriage or civil partnership

As a spouse or life partner, you have three possible tax class combinations to choose from. You are free to choose from these. Continue

Income tax return, obligation to provide receipts

In principle, no receipts or separate statements have to be submitted with the tax return. However, the receipts must be kept for any queries from the tax office. If, for example, expenses are incurred for the first time, it may be necessary to ... Continue

Register a company, business, trade or self-employment for tax purposes

If you set up a company, take a stake in a company or become self-employed, you must inform the tax office. Continue

Real estate transfer tax, information and jurisdiction according to tax number

The acquisition of domestic property is subject to real estate transfer tax. The tax rate in Hamburg for all acquisitions made after December 31, 2022 is 5.5%. Continue

Taxation of farmers and foresters

The tax offices of Hamburg-Harburg and Hamburg-Ost are responsible for the taxation of agricultural and forestry operations in Hamburg. Continue

Dog tax, information and jurisdiction by owner name

Dog tax is levied in Hamburg for keeping dogs at least three months old. The dog owner is liable for tax. The dog tax is 90 euros per year, for dangerous dogs within the meaning of the dog law 600 euros per year. The tax is due half of the annual ... Continue

Dog tax, information and jurisdiction according to tax number

Dog tax is levied in Hamburg for keeping dogs at least three months old. The dog owner is liable for tax. The dog tax is 90 euros per year, for dangerous dogs within the meaning of the dog law 600 euros per year. The tax is due half of the annual ... Continue

Taxation of ships, determination of tonnage profit

The tonnage profit determination is a flat-rate form of income tax profit determination for merchant ships in international traffic. The basis for calculation is the size of the ship, i.e. the net tonnage or tonnage of the ship. Continue

Receive gift tax notice

The gift tax covers increases in assets acquired without one's own involvement. The subject of taxation is inter vivos donation. As a supplement to Inheritance tax is intended to promote a fairer distribution of gift tax contribute wealth. This ... Continue

Received inheritance tax notice

Inheritance tax covers assets acquired upon death. The taxation Your resulting increased performance should lead to a fairer one contribute to the distribution of wealth. The inheritance tax does not cover the estate as such, but the inheritance of ... Continue

Gift tax, information and jurisdiction based on the donor's last name

The gift tax taxes the transfer of property to another (natural or legal) person by way of a gift. It arises at the time the donation is made. The circumstances at the time the tax arises are decisive for the determination of the tax (valuation date) ... Continue

Motor vehicle tax Hamburg

The customs administration has been responsible for vehicle taxation in Hamburg since March 14, 2014. From this point on, tax cases are processed by the responsible main customs office in Hamburg-Stadt. Questions about the taxation of a motor vehicle ... Continue

Inheritance tax, information and jurisdiction based on the testator's surname

Determination of the competent inheritance tax office by name Continue

Taxation of pilots

The Hamburg-Mitte tax office is responsible for the taxation of pilots in Hamburg. Continue