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 ...
By taking allowances into account in the wage tax deduction criteria, the wage tax that the employer has to withhold from the employee's wages is reduced.
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.
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 ...
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 ...
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 ...
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.
The Federal Finance Administration provides the forms for the income tax return on the Internet (see links). Forms that require electronic submission (e.g. Annex S - income from self-employment -, Annex G - income from a business -, Annex EÜR - ...
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.
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 ...
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 ...
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 ...
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 ...
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.
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.
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.
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 ...
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%.
My ELSTER (formerly ElsterOnline portal) bundles the online services of the tax administration. My ELSTER enables all taxpayers to fill out and submit various forms online. Users only need a browser. The annual downloading and installation of ...
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 ...
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.
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 ...
If you have purchased or decommissioned an electronic recording system (e.g. an electronic cash register or taximeter), you must send data about it electronically to the responsible authority.
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 ...
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 ...
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).
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 ...
You can submit your tax return electronically to the relevant tax office. Under certain circumstances, you are required to submit your tax return electronically.
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.
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) ...
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 ...
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.
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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.
If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for single parents (tax class II)
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.
With the ElsterFormular program, the tax authorities offer free software for preparing tax returns or tax registrations on a PC and the subsequent electronic, encrypted data transmission. ElsterFormular is available for the last time for the ...
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 ...
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%.
You must register your dog in the dog register in Hamburg. The dog tax will then be recorded automatically. You can also register your dog with the relevant authority for dog tax, especially if you wish to apply for exemptions or reductions
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.
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 ...
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 ...
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 ...
The Hamburg-Mitte tax office is responsible for seafarers without a permanent residence on land whose shipping company is managed for tax purposes by a Hamburg tax office.
The Hamburg-Mitte tax office is responsible for inland waterway transporters whose ships are registered in the inland shipping register at the Hamburg District Court.
A sales tax book provides certain basic records for sales tax and is to be kept in principle by all entrepreneurs who operate a travel trade (outpatient trade). Businesspeople run a travel business when they sell or offer goods or services in markets ...
The Hamburg-Mitte tax office is responsible for people without a permanent place of residence who have their habitual place of residence in the Free and Hanseatic City of Hamburg.
Outpatient traders are entrepreneurs who offer their goods in Germany Markets, public roads or from house to house Outpatient traders are obliged to keep a sales tax book according to the official form and record their sales and input tax there.
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer, which is not managed in Hamburg for income tax purposes and for whom there is a permanent ...
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 ...
The tax authorities are warning of a nationwide fraud campaign in which citizens across the country have been asked in recent days to pay taxes on alleged winnings to the Hamburg tax office for tax collection. If you have already made a payment in ...
The Elster account inquiry offers every taxpayer or his tax advisor the possibility of obtaining information from his own tax account or the client's tax account (debit positions, payments and claims) via the Internet with certain query options. ...
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer, which is not managed in Hamburg for income tax purposes and for whom there is a permanent ...
You must report to the responsible authority if you have installed gaming machines (gaming machines and amusement gaming machines) or if gaming machines have been installed in your premises.
