Finanzamt Waren

If you make premium-preferred expenditures to promote housing construction, you can apply for a housing construction premium.

You can apply for a lump sum for disabled persons for costs incurred due to a disability.

In the case of survivor's benefits, you can claim a survivor's lump sum.

Entrepreneurs who run a travel business must apply for a VAT booklet before theyapply to the competent authority before starting the activity.

• You can also apply for a child allowance for a child over the age of 18.

• For a child under the age of 18, you can claim a child allowance.

If you, as a taxable (legal) person, earn foreign income from a country with which an agreement to avoid double taxation exists, a certificate of residence may be required for submission to a foreign tax authority. may be required.

As a spouse or partner, there are 3 possible tax class combinations available to you. You can choose freely from these.

As a commercial partnership or partnership company, you can apply to be treated as a corporation for income tax purposes under certain conditions.

Here you can find out how to avoid a capital gains tax deduction.

You can claim a care lump sum for care services.

If you cease or relocate a business or permanent establishment, you must inform your local tax office.

You live permanently separated as part of a marriage or civil partnership? If so, the spouse-related tax class combinations are no longer possible from the year after the separation.

If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for consideration of the relief amount for single parents (= tax class II)

You do not want to keep the tax class combination IV/IV that was automatically assigned when you got married? If so, you and your wife or husband can apply for a change of tax class at your local tax office.

Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.

If you are no longer permanently separated from your spouse or partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

You can have your income tax deduction details (tax class, child allowances) blocked by notifying your tax office. Your employer will then tax your wages according to tax class VI.

As the employer, you withhold income tax from the wages paid and pay the income tax to the responsible tax office after electronically transmitting the income tax registration.

Religious communities under public law have the right to levy taxes on their members.

Income tax is a tax levied on the income of natural persons.

If you carry out a legal transaction relating to a domestic property, this is subject to real estate transfer tax.

As a company, you generally have to submit advance VAT returns to the tax office on a monthly or quarterly basis.

If you are the owner of property (or, in the new federal states, the user of agricultural and forestry property) that is not exempt from property tax, the tax office will issue you with a property tax assessment notice.

If you set up a company, take a stake in a company or become self-employed, you must inform the tax office.

Corporations must pay corporation tax on their taxable income, non-profit organizations receive their tax exemption.

Foreign special investment funds must submit a declaration of their turnover and distributions so that their tax bases can be determined.

If your spouse or civil partner dies, you will be placed in tax class III in the year of death and the following year.

Do you provide a construction service in Germany to another entrepreneur or to a legal entity under public law and they have to pay construction withholding tax on the consideration? Then you can apply for exemption from tax liability.

Have you provided construction services for a company or a public corporation and construction withholding tax was withheld on your consideration? If so, you can apply for a refund of the tax deducted under certain conditions.

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payslip and can be viewed in various ways.

If you remunerate services provided by service providers living abroad, under certain circumstances you must withhold, declare and pay income tax or corporation tax on their income.