Joint signing by a third party (entrepreneurs)

In a number of instances you are under the statutory obligation to enclose applications or declarations that must be signed by a third person – other than your tax partner – with the tax return. Examples of this are:

  • With income tax returns this can relate to the application to apportion the home equity reserve in the event of a divorce. In this case, your ex-tax partner must sign too.
  • With corporate income tax returns this can relate to an application by a parent company and subsidiary for the settlement of the losses the subsidiary recorded during the time in which it was part of the tax entity after the subsidiary's deconsolidation from the tax entity, whereby the loss is to be settled with the profit recorded by the subsidiary after its deconsolidation.

As these applications or declarations usually are not part of the income tax and corporate income tax returns you cannot incorporate them in the digital tax return. Nor can you enclose them in an annex to the tax return. For this reason the Tax and Customs Administration requests you to submit any such signed applications or declarations to your tax office together with an accompanying letter in which you request the Tax and Customs Administration to process the application or declaration together with your tax return.


Consequently, this procedure is applicable solely when the relevant legislation or regulations prescribe that you must enclose jointly signed applications or declarations with the tax return.


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