assess corporation tax
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Steuern und Abgaben
Procedure
The tax return is at the tax office
be submitted in electronic form by remote data transmission (https://www.elster.de).
Upon request, the tax return can be submitted in paper form by mail or in person to avoid undue hardship.
The tax office carries out the assessment and issues a corporate income tax assessment.
Legal bases
More information
For the 2016 assessment period, there will be delays in the provision of the electronic corporate income tax return 2016, with the forms expected to be made available on the ElsterOnline portal on 25.7.17. In commercial software products, depending on the provider, electronic filing will be possible from 27.04.17 at the earliest.
