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The business or activity tax office and the tax office of residence differ from each other or Income is earned jointly by several people.

For the separate determination: No If documents or information are required, the tax office will contact you. For separate and uniform determination: Copies of the articles of association, Depending on the type of income, documents for property purchases. If further documents or information are required, the tax office will contact you.

1. Separate determination If your agricultural, forestry, or commercial business is located in a location that is not your place of residence, and the location of the business and your place of residence are in two different tax districts, the income from the business must be determined separately. The same applies if you do not carry out your freelance work from your place of residence, and the place of work and your place of residence are in two different tax districts. In order for the tax office to carry out the separate determination of your agricultural, forestry or commercial income or your income from freelance work, you must submit a declaration for separate determination to the business or activity tax office. The result of the separate assessment will be communicated to you in the assessment notice, automatically included in your income tax assessment and taxed there. 2. Separate and uniform determination If income is earned jointly by several people, for example several people rent a house together, the income must be determined separately and uniformly. In order for the tax office to be able to carry out the separate and uniform determination of income, it is necessary to submit a declaration for separate and uniform determination. In the assessment procedure, the total income is determined and distributed among the individual persons involved. The tax office will issue a notice of assessment based on this result. The income attributable to each of the individuals involved will be automatically taken into account and taxed in their respective income tax assessments.

The declaration of assessment must be submitted electronically: To do this, log in to the German tax administration鈥檚 website 鈥淓LSTER 鈥� Your Online Tax Office鈥� with your ELSTER user account. If you don't yet have an ELSTER user account, you must first create one. Registration involves several steps and can take up to two weeks. Then, under the "Forms & Benefits" tab, select "All Forms." Then, click on "Determination" and select the relevant declaration: Separate and uniform determination of the basis for income taxation (ESt 1 B), Separate determination of the basis for income taxation (ESt 1 D) or Separate determination of the profit from the fictitious sale of old shares as of 31 December 2017 in accordance with Section 56 Paragraph 5 of the Investment Tax Act (InvSt VG) Complete the online form completely, upload the required documents if necessary and submit the declaration. The tax office will review the information in your assessment declaration and contact you if further documents or information are required. A tax assessment notice will then be issued detailing your income. The assessed income will automatically be considered as the basis for taxation in your income tax assessment. If you believe that electronic submission of the assessment declaration is unreasonable due to undue hardship, please contact the responsible tax office.