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mixins.searchInfo_searchTermDeclaration of assessment

Declaration of assessment

Source: BUS Rheinland-Pfalz

The separate assessment and the separate and uniform assessment are used, among other things, to determine the tax bases for income taxation.

1. separate determination

If your agricultural, forestry or commercial business is located in a place 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.tax office 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 place of residence are in two different tax office districts.

In order for the tax office to carry out a separate assessment of your agricultural, forestry or commercial income or your income from freelance work, you must submit a declaration of separate assessment to the tax office responsible for your business or activity.

You will be informed of the result of the separate assessment in the assessment notice, which is automatically included in your income tax assessment and taxed there.

2. separate and uniform assessment

If income is earned jointly by several people, e.g. several people rent out a house together, the income must be determined separately and uniformly.

In order for the tax office to carry out the separate and uniform assessment of income, a declaration of separate and uniform assessment is required.

In the assessment procedure, the income is determined as a whole and allocated to the individual persons involved.

The tax office issues an assessment notice on this result. The income attributable to the individual persons involved is automatically included in theirincome tax assessment and taxed there.

3. submission of the declaration of assessment

The declaration on the separate and the declaration on the separate and uniform assessment must be submitted electronically via the officially prescribed interface in accordance with the officially prescribed data set.

The electronic assessment declaration and further information on transmission are made available in the online tax office "My ELSTER".

In the event of undue hardship, the tax office may waive electronic transmission.

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