Please enter a search term.

Your selected location: Nordhümmling

For an area outside of Lower Saxony and foreign languages, some menu items and functions are not available. Please go to the service page of the respective country.

Apply for assessment for limited taxpayers


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 an assessment notice.

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

  • artistic
  • sports
  • artistic
  • entertainment or
  • similar performances or
  • from their exploitation and
  • from supervisory board activities,

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

You are subject to limited tax liability if

  • you do not have a residence in Germany and
  • do not reside here for a longer period of time,
  • but you do earn income in Germany.

Legal entities are subject to limited tax liability if

  • they have their management and
  • do not have their registered office in Germany,
  • but 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 against the assessed tax. As proof, you must attach the tax certificates issued by the payer to the tax return.

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

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

Process flow

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

  • Compile all the necessary documents.
  • Complete the tax return according to the respective calendar year.
  • Sign all the documents and send them by post to the BZSt.
  • The BZSt will send you your tax assessment after checking your documents.

Competent authority

Federal Central Tax Office (BZSt)

Requirements

The assessment for income tax can be applied for:

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

The assessment for corporate income tax can be applied for:

  • legal persons,
    • who are resident in the European Union (EU) or
    • the European Economic Area (EEA) and are subject to limited tax liability in Germany.
    • have limited tax liability in Germany

Which documents are required?

When applying, you must submit:

  • Tax return
    • If you are an individual: Income tax return
    • If you are a legal entity: Corporate income tax return

What are the fees?

  • none

What deadlines do I have to pay attention to?

Application period: 4 years

  • the period begins at the end of the calendar year in which the tax arose
  • the period cannot be extended

Processing duration

  • for processing the application: 2 to 6 months

Technically approved by

Federal Ministry of Finance (BMF)

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)