31 Services found for "Income"

Education package - reimbursement of costs for school supplies for schoolchildren (recipients of benefits from the basic income support agencies)

Recipients of benefits under the Social Code XII (social assistance, basic security) can receive this benefit as part of the education package. School children are paid a subsidy totaling 174 euros per year for learning materials, 116 euros at the ... Continue

Income tax assessment

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

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

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

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

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

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

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

Income tax return, submission deadline, deadline extension

The deadlines for submitting income tax returns are shown below. 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

Child day care, proof of income for new applications and subsequent applications

If, according to your own assessment, the maximum rate is payable, no information on income is required. (Please state on the questionnaire on the economic situation - see link) 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

Income tax, conversion of a civil partnership into a marriage

Housing benefit advice

If you can cover your other living expenses and part of the rent or burden with your own income, you can check whether you are also entitled to housing benefit. 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

Employer matters (wage tax), regional tax offices

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

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

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

Pay business tax

If you operate a commercial company in Germany, you are subject to trade tax. 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, general information on the procedure

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

Tax return forms in the customer centers

A small number of the usual tax return forms are also distributed to most locations for residents' affairs. Some Hamburg Service locations are not supplied at all (e.g. Lokstedt, Süderelbe). It is merely a service offered by the FHH and is not the ... 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

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

Recognition of income tax aid associations

If you would like to apply for the recognition of a wage tax assistance association, read here what you need to consider. Continue

Help for the blind

Eligible are blind people and people who are equal to blind people due to the degree of impairment of their vision and who do not exceed the income and asset limits. The prerequisite is that the severely handicapped pass contains the mark BL. Continue

Social assistance, subsistence assistance in the event of permanent disability

Social assistance is given to those who cannot or insufficiently obtain their necessary livelihood from their own strengths and resources, i.e. neither income nor assets are sufficient for this. The prerequisite is a temporary, at least 6 months, but ... Continue

Taxation of people without a permanent residence

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. Continue