Pflicht zur elektronischen Übermittlung, Einkommensteuererklärungen
Hamburg
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99102046055000
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Typ 2/3
Inhalt
<div lang="en-x-mtfrom-de">Electronic submission obligation, income tax returns</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Submission of income tax return</div> (Synonym)
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
nicht vorhanden
Since the assessment period 2011, citizens with income from profits (that is, income from commercial operations, agriculture and forestry or from freelance or self-employed activities) have been obliged to submit their income tax return electronically to the tax authorities.
This obligation does not apply if, in addition to such profitable income, income from employment for which wage tax has been deducted is generated and the positive sum of the income not subject to wage tax (i.e. profit income, income from renting and leasing, pension income, etc.) is not greater than 410 euros.
This obligation does not apply if, in addition to such profitable income, income from employment for which wage tax has been deducted is generated and the positive sum of the income not subject to wage tax (i.e. profit income, income from renting and leasing, pension income, etc.) is not greater than 410 euros.
The balance sheet must be submitted electronically for fiscal years beginning after December 31, 2011.
The declaration can be sent via ELSTER or via other software products (see links). Only in exceptional cases to avoid undue hardship can the declaration be waived electronically. A written justification is required for this.
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg