Einkommensteuer Festsetzung
Hamburg
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99102008002000
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Typ 2a
Inhalt
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)
Fachlich freigegeben am
02.07.2021
Fachlich freigegeben durch
nicht vorhanden
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.
Income tax is subject to income from
- Agriculture and Forestry,
- Commercial enterprise,
- independent work,
- non-self-employed work,
- Capital assets
- Rentals and leases as well
- other income such as B. Income from a pension from the statutory pension insurance or income from private sales transactions.
- The income tax to be paid is determined by applying the tax rate to the taxable income.
- Numerous regulations (e.g. allowances, exemption limits, lump sums, special expenses, extraordinary burdens, variable tax rate) take your personal performance into account.
- Living expenses (regularly e.g. expenses for food, clothing, housing) may not be deducted as business expenses or business expenses.
- The deadline for filing the income tax return is July 31. of the following year
- If the tax return is prepared by a tax consultancy or an income tax aid association, the submission deadline ends on February 28th / 29th of the second following year
- You have 3 months longer to complete the 2020 income tax return:
- Without tax advice: 31.10.2021
- With tax advice: May 31, 2022
- If there is no obligation to submit a tax return, the period ends 4 years after the end of the calendar year.
- Income tax assessment
- Tax on the income of natural persons
- Tax base: taxable income
- Responsible: tax office
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg