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Einkommensteuer Festsetzung

Hamburg • 99102008002000 • Typ 2a

Leistungsschlüssel

99102008002000

Leistungsbezeichnung

<div lang="en-x-mtfrom-de">Income tax assessment</div>

Leistungsbezeichnung II

<div lang="en-x-mtfrom-de">Pay income tax</div>

Leistungstypisierung

Typ 2a

Begriffe im Kontext

<div lang="en-x-mtfrom-de">Income tax</div> (Synonym), <div lang="en-x-mtfrom-de">Income tax return</div> (Synonym), <div lang="en-x-mtfrom-de">Income tax table</div> (Synonym), <div lang="en-x-mtfrom-de">Income tax equalization</div> (Synonym), <div lang="en-x-mtfrom-de">Tax assessment</div> (Synonym), <div lang="en-x-mtfrom-de">electronic tax return</div> (Synonym), <div lang="en-x-mtfrom-de">magpie</div> (Synonym)

Leistungstyp

nicht vorhanden

SDG Informationsbereiche

nicht vorhanden

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

02.07.2021

Fachlich freigegeben durch

nicht vorhanden

Handlungsgrundlage

Income Tax Act (EStG)
www.gesetze-im-internet.de/estg/

Teaser

Income tax is a tax levied on the income of individuals.

Volltext

Income tax is a tax levied on the income of natural persons. The tax base is the taxable income. Income tax is one of the most important sources of income for the state. The legal basis is the Income Tax Act.

Erforderliche Unterlagen

Income tax return

Voraussetzungen

Income from
  • Agriculture and forestry,
  • commercial enterprise,
  • self-employed work,
  • dependent employment,
  • Capital assets
  • Rental and leasing as well as
  • other income such as income from a pension from the statutory pension insurance or income from private sales transactions.

Kosten

Gebühr: Es fallen keine Kosten an

Verfahrensablauf

  • The income tax to be paid is determined by applying the tax rate to the taxable income.
  • Your personal performance is taken into account through numerous regulations (e.g. allowances, tax allowances, flat-rate amounts, special expenses, extraordinary burdens, variable tax rate).
  • Expenses for living expenses (e.g. regular expenses for food, clothing, housing) may not be deducted as business expenses or advertising expenses.

Bearbeitungsdauer

The processing time depends on the individual case.

Frist

  • The deadline for submitting the income tax return is July 31 of the following year
  • If the tax return is prepared by a tax advisor or a wage tax assistance association, the deadline for submission is February 28/29 of the second following year
  • Without the obligation to file a tax return, the deadline ends four years after the end of the calendar year.

Weiterführende Informationen

Hinweise

No

Rechtsbehelf

  • objection
  • Complaint before the Finance Court

Kurztext

  • Tax on the income of natural persons
  • Assessment basis: taxable income

Ansprechpunkt

If you want to find out exactly who is responsible for your request, please follow the link to Hamburg Service

Zuständige Stelle

Tax offices

Formulare

nicht vorhanden

Ursprungsportal