Gewerbesteuer, Zuständigkeit für auswärtige Unternehmen mit Betriebsstätten in Hamburg bei auswärts durchgeführter Zerlegung
Hamburg
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99102010002000
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Typ 3a
Inhalt
<div lang="en-x-mtfrom-de">Trade tax, responsibility for external companies with branches in Hamburg in the case of off-site splitting</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Business tax breakdown</div> (Synonym)
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
nicht vorhanden
For foreign companies (company headquarters outside Hamburg) that have operating facilities in Hamburg (e.g. branches), the breakdown of the trade tax to the affected cities / municipalities of the individual operating sites is carried out in the foreign tax office (usually at the company headquarters).
A corresponding declaration of decomposition is sent to each affected city / municipality, which then sets the specific trade tax for the business premises.
The Barmbek-Uhlenhorst tax office is responsible for setting the trade tax for the relevant business premises in Hamburg.