Limited tax liability, corporation tax, jurisdiction by name
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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.
  • Tax returns as well as related documents and evidence
  • Determination of profits (accounting)
  • Social contract
  • Questionnaire for tax registration (one-time)

Preconditions

  • Corporate body, association of persons, assets
  • no management and no domicile in Germany
  • domestic income

Hints

According to the VAT Responsibility Ordinance, Hamburg is only responsible for Sweden and Ireland. Responsibility for the rest of the world is distributed among other tax offices in Germany (see link).
  • Limited tax liability: § 2 Corporate Income Tax Act
  • Jurisdiction:
    • Section 20 Paragraphs 3 and 4 of the Tax Code
    • Section XII paragraph 1 number 1 of the order on the competence of the tax offices

Related Links

  • Allocation of responsibilities in accordance with the VAT Responsibility Ordinance
  • Income tax return, submission deadline, deadline extension

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