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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for assessment for limited taxpayers

Description

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 fixed 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 exploitation, and
  • from supervisory board activities,

then you can apply for the assessment of income tax or corporation tax at the BZSt for your income.

You are subject to limited tax liability if:

  • you have no residence in Germany and
  • do not stay here for a longer period of time,
  • however, generate income in Germany.

Legal persons are subject to limited tax liability if:

  • their management and
  • are not based in Germany,
  • however, generate income in Germany.

If you submit an application 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 and the associated solidarity surcharge can be credited to the fixed tax. 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 by submitting a tax return in writing by post to the BZSt.

hint
If you have other income in Germany, then you must file your tax return with the tax office in whose district your assets are located or you have mainly carried out your activity. Please also contact this tax office if you have any questions. Other income is, for example, income from business, self-employment, non-self-employed work, renting and leasing.

If you are subject to limited tax liability, you can apply for assessment for income tax or corporation tax under certain conditions.

You must submit your tax return in writing to the Federal Central Tax Office (BZSt).

  • Compile all the necessary documents.
  • Fill out the tax return according to the respective calendar year.
  • Send all documents signed by post to the BZSt.
  • The BZSt will send you your tax assessment after checking your documents.

The assessment for income tax can apply for:

  • natural persons,
    • those in the European Union (EU) or
    • the European Economic Area (EEA) or reside here for a longer period of time,
    • are nationals of an EU or EEA country, and
    • are subject to limited tax liability in Germany.

The assessment for corporation tax can apply for:

  • legal persons,
    • those in the European Union (EU) or
    • the European Economic Area (EEA) has its management and registered office, and
    • are subject to limited tax liability in Germany.

When submitting your application, you must submit:

  • tax return
    • If you are a natural person: Income tax return
    • If you are a legal entity: Corporate tax return

Application deadline: 4 years

  • the period begins on the end of the calendar year in which the tax was incurred
  • the period cannot be extended
  • for the processing of the application: 2 to 6 months

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

No authority found