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

If you are subject to limited tax liability and only earn income from

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

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

You are subject to limited tax liability if

• you are not resident in Germany and
• are not staying here for any length of time,
• but earn income in Germany.

Legal entities are subject to limited tax liability if

• they have their management and
• do not have their registered office in Germany,
• but earn income in Germany.

If you apply for an 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 and the associated solidarity surcharge can be offset against the tax assessed. You must enclose the tax certificates issued by the payer with your tax return as proof.

You submit your application for assessment for income tax or corporation tax by submitting a tax return in writing by post to the BZSt.

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