Limited tax liability, income tax, jurisdiction by name

The taxation of persons with limited income tax liability is carried out by three different tax offices within Hamburg.
A natural person without a domicile or habitual abode in Germany who receives domestic income is subject to limited income tax.
There are three cases of limited income tax liability, each of which has different responsibilities.

  1. Several types of domestic income are generated.
    The Hamburg-Nord tax office is responsible for all cases of limited tax liability (with the exception of 2 and 3) in the context of income tax.
  2. Only domestic wages are drawn .
    The responsibility depends on the tax office, which is responsible for the taxation of the employer (see link).
  3. Only a domestic pension is drawn .
    The tax office in Neubrandenburg is responsible for pension recipients abroad (RIA) throughout Germany.
    • Address: Tax Office Neubrandenburg (RiA), Postfach 110140, 17041 Neubrandenburg
    • Telephone: +49 395 44222 - 47000, Fax: +49 395 44222 - 47100
    • Email: ria@finanzamt-neubrandenburg.de

In addition, there is a fourth case of “spurious” limited tax liability when an application is made to be treated as unlimited income taxable. In this case, the tax office is responsible in whose district the (main) property of the person is located, e.g. B. the rented property.

  • Tax return as well as related documents and evidence
  • Certificate of income abroad

Preconditions

  • natural person
  • no domicile and no habitual residence in Germany
  • domestic income
Limited income tax liability: Section 1 (4) of the Income Tax Act
Responsibilities:
  1. Case: Section XII Paragraph 1 Number 1 Order on the responsibility of the tax offices
  2. Case: Section XVI Paragraph 1 Number 1 and Section XVII Paragraph 1 Number 1 Order on the competence of the tax offices
  3. Case: Section 19, Paragraph 6 of the Tax Code , Section 1 of the Income Tax Responsibility Ordinance

Related Links

  • German pensioners abroad - tax office Neubrandenburg
  • Sales tax jurisdiction regulation
  • Responsibilities of the Hamburg North Tax Office
  • Income tax return, submission deadline, deadline extension
  • tax jurisdiction for employers

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