Arbeitgeberangelegenheiten (Lohnsteuer), Betriebsstätten von nicht in Hamburg geführten Arbeitgebern mit mehr als 100 Arbeitnehmern
Hamburg
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99102051000000
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Typ 2/3
Inhalt
<div lang="en-x-mtfrom-de">Employer matters (wage tax), business premises of employers not managed in Hamburg with more than 100 employees</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">AGK - business premises of employers not managed in Hamburg with more than 100 employees</div> (Synonym)
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
nicht vorhanden
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer,
- which is not managed in Hamburg for income tax purposes and
- for whom there is a permanent establishment for wage tax purposes in Hamburg,
takes place in Hamburg centrally in the Eimsbüttel tax office or in the tax office for large companies, depending on the number of employees managed via the wage tax permanent establishment (up to 100 employees: Eimsbüttel tax office,> 100 employees: tax office for large companies).