The assessment is a formal procedure in which you submit your tax return(s) in particular and the Federal Central Tax Office (BZSt) determines your income tax or corporation tax. The tax is determined in a notice.

If you are subject to limited tax liability and only earn income from

• Artistic
• Sporting
• Artistic
• entertaining or
• similar performances, or
• from their recycling as well as
• from Supervisory Board activities,

then you can apply for income tax or corporation tax on your income from the BZSt.

You are subject to limited tax liability if

• you are not resident in Germany and
• do not stay here for a longer period of time,
• however, earn income in Germany.

Legal persons are subject to limited tax liability if:

• its management and
• are not established in Germany,
• however, earn income in Germany.

If you apply for assessment, the tax is calculated on the basis of all income.

The income is the amount that must be paid to you by the payer. If the payer has deducted the tax from this amount and paid you the remaining amount, the tax deduction amount and the associated solidarity surcharge can be credited to the tax set. As proof, you must attach the tax certificates issued by the payer to the tax return.

You submit your application for assessment for income tax or corporation tax in writing to the BZSt by submitting a tax return by post.

Hint
If you have other income in Germany, you must submit the tax return to the tax office in whose district your assets are located or you have predominantly carried out your activity. You can also contact this tax office if you have any questions. Other income is, for example, income from business, self-employment, employment, renting and leasing.