Employer matters (wage tax), business premises of employers not managed in Hamburg with more than 100 employees

The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer,
  • which is not managed in Hamburg for income tax purposes and
  • for whom there is a permanent establishment for wage tax purposes in Hamburg,

takes place in Hamburg centrally in the Eimsb├╝ttel tax office or in the tax office for large companies, depending on the number of employees managed via the wage tax permanent establishment (up to 100 employees: Eimsb├╝ttel tax office,> 100 employees: tax office for large companies).

Related Links

  • Tax office for large companies

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