Separate determination of income

What you need:

• Form for separate determination of basis

When a separate determination will be made

• Usually the taxpayer submits an income tax return to the tax office responsible for him. The tax office responsible for him is always the tax office located in the taxpayer's living area.
• At this tax office, however, only the income is processed that either results from a non-self-employed activity or, if the taxpayer is self-employed or freelance in this area of ​​responsibility executes.
• As soon as the seat of the trade or the freelance activity is outside the Is within the area of ​​responsibility of the housing tax office, a separate statement of the income must be made be made.
• In this case, the income is reported to the second tax office (the tax office in which the
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  Business located), which consequently carries out a determination of the income and reports this to the housing tax office this can carry out the complete taxation and thus create a tax assessment for all types of income can.
• The same applies if, for example, inheritance tax is incurred in another district.


Income from capital assets - information for the tax return

You must submit income from capital assets in your income tax return to ...

How to report this income

• According to the tax code, the income on which a separate determination of the income is based should be reported to the tax office via data transfer.
• On request, however, the form available from the tax office may also be filled out for the separate determination.
• Please note that there are two different forms: Once the form, if you are an individual and, secondly, the form, if you receive income from a corporation or if a community of heirs has arisen is.

As the separate determination of the income is relatively complicated, you should always consult a tax advisor or yours as a precaution Tax office turn around. There are also certain deadlines to be observed Tax Code can be found.