Limited tax liability, non-profit status, jurisdiction according to tax number
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.
- Articles of Association or similar
- Tax returns as well as related documents and evidence
- Determination of profits (accounting)
Preconditions
- Corporate body, association of persons, assets
- Non-profit
- no management and no domicile in Germany
- domestic income
Limited tax liability: Section 2 of the Corporate Income Tax Act
Non-profit status:Section 5, Paragraph 1, No. 9 of the Corporate Income Tax Act
Responsibility:Section XII Paragraph 1 Number 3 of the Order on the Responsibility of the Tax Offices
Non-profit status:
Responsibility:
Related Links
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Income tax return, submission deadline, deadline extension
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