Apply for assessment for persons with limited tax liability

If you are subject to limited tax liability, you can apply for income tax or corporate tax assessment under certain conditions.

The assessment is a formal procedure in which, in particular, you submit your tax return(s) and the Federal Central Tax Office (BZSt) determines your income tax or corporate tax. The tax is levied in a tax assessment notice.

Are you subject to limited tax liability and do you generate exclusively income from

• artistic
• sporty
• artistic
• entertaining or
• similar performances or
• and from their exploitation
• from supervisory board activities,

then you can apply to the BZSt for the assessment of your income to income tax or corporate tax.

You are subject to limited tax liability if

• you do not have a residence in Germany and
• also not stay here for the long term,
• however, generate income in Germany.

Corporate bodies have limited tax liability if

• you and your management team
• do not have their registered office in Germany,
• however, generate income in Germany.

If you apply for assessment, the tax is calculated on the basis of all income.

The income is the amount that must be paid to you by the payer. If the payer has deducted the tax from this amount and paid you the remaining amount, the tax deduction amount as well as the corresponding solidarity surcharge can be credited against the assessed tax. As proof, you must attach the tax certificates issued by the payer to the tax return.

You file your application for income tax or corporate tax assessment in writing by mail to the BZSt by submitting a tax return.

Note
If you have any other income in Germany, you must submit your tax return to the tax office in whose district your assets are located or where you predominantly carried out your activity. You should also contact this tax office if you have any questions. Other income includes, for example, income from a business, self-employed work, employment, and letting and leasing.

You must submit your tax return in writing to the Federal Central Tax Office (BZSt).

• Compile all necessary documents.
• Complete the tax return according to the respective calendar year.
• Send all signed documents by mail to the BZSt.
• After reviewing your documents, the BZSt will send you your tax assessment.

Application deadline: 4 years

• the period begins at the end of the calendar year in which the tax arose
• The deadline cannot be extended

• none