When must I declare my profit from business operations separately?

You must make a separate income assessment if a different tax office from your local tax office is responsible for this income. This is the case, for example, if you operate your business at a location other than your place of residence.

If you are involved in a joint venture or partnership, a separate and uniform assessment is also carried out.

Your local tax office will be informed of the amount of income attributable to you. You must therefore always provide the relevant tax office and the tax number under which this income is assessed.

If you do not (yet) know the exact amount of the tax assessment, enter "0.00" or the estimated amount in the relevant field and explain this in the cover letter to your tax office.