Company tax office
In Germany as a tax office the one tax office defines that for basic decisions ( "separate statements" under § 180 AO ) related to business income has jurisdiction. Responsibility is regulated in Section 18 (1) No. 2 AO:
- "The following is locally responsible for the separate determinations according to § 180: [...]
- in the case of commercial operations with management within the scope of this Act, the tax office in whose district the management is located,
- in the case of commercial operations without management within the scope of this law, the tax office in whose district a permanent establishment - in the case of several permanent establishments, the economically most important one - is maintained ".