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

Related Links

  • Income tax return, submission deadline, deadline extension

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