If you are the owner of a piece of land (developed or undeveloped), the owner of a condominium or an agricultural or forestry business in Hamburg, then you have to pay property tax.
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 ...
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 ...