Trade tax, responsibility for external companies with branches in Hamburg in the case of off-site splitting

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.