Revenue service

The Federal Central Tax Office ( Federal Central Tax Office ) is a federal authority, founded on January 1, 2006, which reports directly to the Ministry of Finance. The Authority has emerged from the Federal Office of Finance and shall exercise technical supervision over various downstream authorities and manages a portion of the federal taxes. In total, around 1,400 people are employed by the Federal Central Tax Office.

Since July 2007, the Federal Central Tax Office every German assigns a unique tax identification number, which replaces the previous decentralized control numbers. Furthermore, the Federal Central Tax Office operates the information system GEMFA.

Departments and tasks

• Division Q ( cross-cutting issues ) Legal Affairs
• Compliance
• Personnel, organization, budget, internal services, IT sector
• Information center controlling, reporting, regulatory impact assessment, risk management
• Automation, juris - documentation center

• Tax Department I ( international area ) with the following tasks: Assistance for domestic and foreign authorities
• Provision of service and enforcement of foreign tax notices
• Implementation of procedures for refund of turnover tax
• Control in the area of ​​sales taxation and combating VAT fraud
• Penalties and fines place
• Allocation and confirmation of VAT registration numbers for intra-Community trade
• Detection of summary reports and forwarding to the other European Member States

• Tax Department II ( national area) The taxation of insurance and fire protection tax implementation
• Technical supervision department on the implementation of the family benefits system
• Technical supervision department on the implementation of the pension bonus
• Implementation of procedures for refund, compensation and exemption from capital gains tax
• Implementation of the account access procedure
• Preparation and negotiation of further data concerning exemption applications
• Preparation and negotiation of further data concerning pension Releases
• Riester-/Rürupzertifizierung, Investment Tax Act, return of contributions
• Tax Information Centre, Service Group VAT control procedures

• Division III tax ( withholding tax, foreign ) Mutual agreement procedures under double taxation agreements
• Assistance, direct taxes
• Central point of contact for foreign investors
• Relief from German withholding tax on capital gains
• Exemption certificate in construction according to § 48b German Income Tax Act
• Implementation of the taxation procedure foreign artists and sportsmen
• Information Center for tax Foreign Relations ( IZA)

• Federal Department audit I ( production industries )

• Federal audit department II ( service industries )

For Divisions I and II Federal audit work throughout the country some 200 federal auditors, which are used in the examination of approximately 15,000 large and corporate businesses.

To increase the efficiency and effectiveness of tax administration the work areas of impact assessment, risk management and reporting are currently being built.

Services

The headquarters of the Authority is located in city of Bonn ( At the Küppe 1 and Platanenweg 33). More official offices are located in Berlin, Saarlouis and in Schwedt on the Oder.