11 - 20 of 172 Entries in business matter “#Taxes and social insurance contributions for companies”

  • Entrepreneurs are generally obliged to submit advance sales tax returns. The advance notifications must be submitted electronically to the tax office.

  • 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 for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
    The balance sheet must be submitted electronically for fiscal years beginning after December 31, 2011.
  • 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 law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
    The balance sheet must be submitted electronically for fiscal years beginning after December 31, 2011.
  • 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.
    The basis for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.

    An electronic balance sheet must only be submitted for financial years beginning after December 31, 2011.
  • 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 submit an annual sales tax return remains.
  • 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.
  • 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, on public roads or from door to door.
  • The Hamburg-North tax office is responsible for the taxation of corporations, associations of persons and assets that serve charitable, charitable or church purposes, including their commercial operations.
  • The Hamburg North Tax Office is responsible for the taxation of corporations, associations of persons and assets with limited tax liability.
    A corporation is subject to limited taxation if it has neither its place of management nor its registered office in Germany, but generates domestic income.
  • 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.