Who receives the tax bill?

Who receives the business tax assessment depends on which business tax you receive. For user taxes, the person listed in the trade register receives the assessment. For owner taxes, we rely on the data from the Land Registry. Natural persons take precedence over legal entities. Who receives the assessment for other taxes is specified per tax. You can find these taxes via the overview of taxes. All rules are set out in the implementation rules for determining the person liable for paying taxes.