The German tax system is complex and comprises various authorities that are responsible for different types of tax and tax-related tasks. Here is an overview of the most important tax authorities and their tasks:<\/p>\n
Main tasks:<\/strong> What are tax offices responsible for?<\/strong> Special tax offices:<\/strong><\/p>\n What is the BZSt responsible for?<\/strong> What is customs responsible for?<\/strong> What is the tax investigation responsible for?<\/strong> Anyone who does not pay taxes correctly can be severe penalties or imprisonment<\/strong> calculate.<\/p>\n –<\/span>Tax offices<\/strong> are the most important points of contact for companies and private individuals. Das deutsche Steuersystem ist komplex und umfasst verschiedene Beh\u00f6rden, die f\u00fcr unterschiedliche Steuerarten und steuerliche Aufgaben zust\u00e4ndig sind. Hier ist eine \u00dcbersicht der wichtigsten Steuerbeh\u00f6rden und ihrer Aufgaben: 1. Bundesministerium […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,181],"tags":[],"class_list":["post-12167","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-deutsche-steuerbehoerden-wer-ist-wofuer-zustaendig"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12167"}],"version-history":[{"count":4,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12167\/revisions"}],"predecessor-version":[{"id":12454,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12167\/revisions\/12454"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
-Development of Tax laws<\/strong>
-Coordination with the EU and international tax authorities<\/strong>
-monitoring of the Federal tax revenues<\/strong>
-Control of the Federal Financial Administration<\/strong><\/p>\n2. tax offices (state level) - responsible for tax collection<\/strong><\/h2>\n
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– <\/span>Income tax & corporation tax<\/strong> (for private individuals and companies)
– G<\/strong><\/span>Business tax<\/strong> (but only for determination, it is levied by the municipalities)
- Value added tax & input tax refunds<\/strong>
- Wage tax<\/strong> (Employers must pay income tax to the tax office)
– <\/span>Inheritance & gift tax<\/strong>
-Processing of Tax returns & tax assessments<\/strong>
- Examination & enforcement of the Tax regulations<\/strong><\/p>\n\n
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3 Federal Central Tax Office (BZSt) - Responsible for national & international tax issues<\/strong><\/h2>\n
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-Assignment of the tax identification number (tax ID)<\/strong>
-Assignment of the sales tax identification number (VAT ID)<\/strong>
–<\/span>Refund of capital gains tax<\/strong> for foreign companies
–<\/span>International tax treaties & data exchange<\/strong> with other countries
–<\/span>Monitoring of tax avoidance & abuse<\/strong><\/p>\n4. customs administration - responsible for excise duties & international tax control<\/strong><\/h2>\n
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-Import sales tax & customs duties<\/strong> (for imports of goods from non-EU countries)
–<\/span>Excise duties<\/strong>e.g:<\/p>\n\n
–<\/span>Combating tax evasion & undeclared work<\/strong> (e.g. by the Finanzkontrolle Schwarzarbeit - FKS)<\/li>\n<\/ul>\n5. local tax authorities - responsible for local taxes<\/strong><\/h2>\n
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–<\/span>Trade tax<\/strong> (determined by the tax office, but levied by the municipality)
–<\/span>Property tax<\/strong> (for real estate owners)
–<\/span>Entertainment tax<\/strong> (for slot machines, clubs etc.)<\/li>\n6. tax investigation & tax audit - control and enforcement<\/strong><\/h2>\n
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-Investigations at Suspicion of tax evasion<\/strong>
-Searches & seizures for tax offenses
- Cooperation with the Public prosecutor's office & customs authorities<\/strong><\/p>\nSummary: Who is responsible for which tax?<\/h2>\n
\n\n
\n \u00a0Tax type<\/strong><\/td>\n \u00a0Competent authority<\/strong><\/td>\n<\/tr>\n \n \u00a0Income tax<\/strong><\/td>\n \u00a0Tax office<\/td>\n<\/tr>\n \n \u00a0Corporate income tax<\/strong><\/td>\n \u00a0Tax office<\/td>\n<\/tr>\n \n \u00a0Value added tax (VAT)<\/strong><\/td>\n \u00a0Tax office (BZSt for VAT ID)<\/td>\n<\/tr>\n \n \u00a0Wage tax<\/strong><\/td>\n \u00a0Tax office (paid by the employer)<\/td>\n<\/tr>\n \n \u00a0Trade tax<\/strong><\/td>\n Tax office (determination),Municipality (collection)<\/td>\n<\/tr>\n \n \u00a0Property tax<\/strong><\/td>\n Municipality<\/td>\n<\/tr>\n \n \u00a0Inheritance gift tax<\/strong><\/td>\n Tax office<\/td>\n<\/tr>\n \n \u00a0Excise duties (e.g. energy, alcohol, tobacco)<\/strong><\/td>\n \u00a0Customs administration<\/td>\n<\/tr>\n \n \u00a0Import duty & import sales tax<\/strong><\/td>\n Customs administration<\/td>\n<\/tr>\n \n \u00a0International tax matters<\/strong><\/td>\n \u00a0Federal Central Tax Office (BZSt)<\/td>\n<\/tr>\n \n \u00a0Tax audit & tax investigation\u00a0<\/strong><\/td>\n \u00a0Tax office & tax investigation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Who takes care of which tax?<\/strong><\/h3>\n
–<\/span>The BZSt<\/strong> handles supra-regional tax matters, such as tax IDs and international tax issues.
–<\/span>Customs<\/strong> is responsible for excise duties, import VAT and illegal employment controls.
–<\/span>Municipalities<\/strong> administer trade tax and property tax.
–<\/span>The tax investigation<\/strong> combats tax evasion.<\/p>","protected":false},"excerpt":{"rendered":"