• If alcohol products are proven to have been taxed, you may be eligible for a refund, remission, or allowance of alcohol tax under certain circumstances.
  • 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.
  • As a company, you usually have to submit advance sales tax returns to the tax office on a monthly or quarterly basis.
  • 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.
  • 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.

  • Could your company be exempted from sales tax?

  • As a managing director (e.g. of a limited liability company) or board of directors (e.g. of an AG, cooperative or association) you may have to file a corporate income tax return.

  • The Severely Disabled Persons Act in the Ninth Book of the Social Code (SGB IX) obliges employers who have at least 20 workplaces to employ at least 5% severely disabled persons.