Tax return (United States)

The tax declaration is a declaration by which a natural or legal person against a tax authority reveals the facts that allow the determination of the tax base and the amount of tax.

Germany

Tax types

  • Income tax return for natural persons
  • Tax return for legal persons
  • VAT returns, VAT returns for entrepreneurs
  • Commercial tax return to business entities
  • Income tax reporting by employers
  • Declaration on the separate and uniform determination of basis for income taxation for partnerships or sole proprietorships if different territorial jurisdiction

For specific situations more tax returns are required

  • Declaration of estate
  • Gift tax

Tax liability

Who is required to file a tax return, is governed by § 149 tax code and the single tax laws. In addition, each must file a tax return, which is prompted by the tax office. An estimate due to the non-submission also not exempt from the general requirement.

Form of tax return

The tax return must be filed with the competent tax office. It was necessary in the past used an officially prescribed paper form. Since 2005, the electronic submission of tax returns by the officially prescribed data is possible within the framework of the MAGPIE project. Since the 2011 tax assessment is made in commercial or professional income, the obligation to submit the tax return electronically. The transmission of tax return or declaration to separate and uniform determination of tax bases is possible only in the authenticated, electronic processes. Due to the mandatory electronic reporting for the assessment period 2013, the electronic collection and processing of tax return data in the financial management progresses further and further away.

Consequences of non- delivery

If a taxable disposition, the tax bases are gem when not file a tax return. § 162 AO appreciated.

Consequences of a late delivery

Any delay in filing a tax return may be a late charge collected ( § 152 AO).

Pre-filled tax return (document retrieval )

The pre -filled tax returns, also referred to as " document retrieval ", a service of the tax administration, which aims to facilitate the creation of the income tax return is to be .. Accessed:

  • From employer -provided income tax certificates
  • Communications on the receipt of pensions
  • Contributions to health insurance and care insurance
  • Pension costs, such as Contributions to Riester pension insurance and annuity Rrup

Austria

Since February 2003 ( e-government initiative from the mid- 1990s ) you can see the tax returns ( tax compensation ) make online ( FinanzOnline ).

Payroll tax Row (database) Long-term care insurance
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