For foreign companies (company headquarters outside Hamburg) that have operating facilities in Hamburg (e.g. branches), the breakdown of the trade tax to the affected cities / municipalities of the individual operating sites is carried out in the ...
The Federal Constitutional Court ruled on May 7, 2013 (Az .: 2 BvR 909/06 et al.) That the unequal treatment of registered civil partnerships and marriages in the case of spouse splitting is unconstitutional. The Income Tax Act has been changed ...