Federal Ministry of Finance
|position||Higher federal authority|
|Supervisory authority||Federal Ministry of Finance|
|founding||January 1, 2006|
|Authority management||Maren Kohlrust-Schulz|
|Servants||~ 2200 (as of: 01/2019)|
|Budget volume||approx. € 708.6 million (2020)|
The Federal Central Tax Office ( BZSt ) is a higher federal authority in Germany that was founded on January 1, 2006 and reports directly to the Federal Ministry of Finance . The authority emerged from the Federal Office of Finance .
The office performs central tax tasks across the federal states with national and international relevance. The authority is responsible for, among other things
- Federal tax audit: Participation in the tax audit of corporations and large companies
- Fight against VAT fraud
- Mutual agreement and arbitration in international relations
- Certification of old-age provision and basic pension contracts
- Administration of insurance and fire protection tax
- Assignment of the tax identification number and business identification number
- Technical supervision of the
- Department Z (Central Department)
- Legal Office, Tax Information Center
- Personnel management, post administration, job management
- Organization, budget, KLR
- IT quality assurance, IT-related services
- Legal impact assessment, reporting, risk management, procurement office
- Internal service, library, property management, service points, data protection, IT security
- Automation in tax administration, juris documentation center
- Tax department U (sales tax)
- Combating sales tax fraud , coordinating special sales tax audits / tax investigations
- VAT control procedures
- Implementation of the procedures for the reimbursement of sales tax
- Penalty and fine department
- Administrative assistance in the field of sales tax for domestic and foreign authorities
- Allocation and confirmation of sales tax identification numbers for intra-community trade
- Collection of summary reports and forwarding to the other European member states
- Information center for international tax relations (IZA)
- Tax department N (national area)
- Implementation of the taxation of insurance and fire protection tax
- Specialized supervisory unit on the implementation of the family benefit equalization
- Technical supervisory lecture on the implementation of the retirement allowance
- Implementation of the account retrieval procedure
- Processing and forwarding of data relating to exemption orders
- Processing and forwarding of the data regarding pension receipt notifications
- Riester / Rürup certification, investment tax law, deposit return
- Tax information center, service group VAT control procedures
- Exemption certificate in the construction industry according to § 48b EStG
- Special unit
- Capital Market Group
- Penalty and fine department
- Relief from German withholding taxes on investment income
- Evaluation of DAC 6 messages
- International Information Exchange Group
- Administrative assistance direct taxes
- Central contact point for foreign investors
- Carrying out the taxation process for foreign artists and athletes
- Implementation of the procedures for reimbursement, remuneration and exemption from capital gains tax
- Capital Market Group
- Federal Tax Audit Department I (production sectors)
- Federal Tax Audit Department II (service sectors)
- Federal Tax Audit Department III (cross-sector audit of company pension schemes and wage tax, mutual agreement procedure according to double taxation agreements)
Around 500 federal tax auditors work for the federal tax audit throughout Germany, and are deployed nationwide to audit large and group companies.
Personnel and training
The career paths for civil servants are structured as in the rest of the federal service: An activity in the BZSt takes place
- in the middle service after two years of training as a financial economist or after taking over from other authorities,
- in higher service after three years of training as a qualified finance economist (FH) or after taking over from other authorities,
- in higher service after completing a university degree (preferably law ).
The career training for the middle service in the BZSt takes place at the state finance administrations of Baden-Württemberg, Brandenburg, Lower Saxony or Rhineland-Palatinate. During the training, the trainees are civil servants and use the title of tax secretary trainee . After graduating as a finance administrator, you can work as a tax clerk in all departments of the BZSt.
The career training for the higher service in the BZSt takes place at the state tax authorities of all federal states (except Berlin, Hamburg, Saarland and Saxony-Anhalt). During the training the trainees are civil servants on revocation and use the job title financial candidates . After successfully completing a degree in finance, employment as a tax inspector in all departments of the BZSt is possible.
- Federal Tax Office: About us (last accessed: 23.01.2019).
- Tax information center
- Federal Tax Office: Organization chart of the Federal Central Tax Office (last accessed: March 16, 2018).
- Federal Tax Office, Federal Tax Audit Division (last accessed: January 23, 2019).
- Federal Central Tax Office: Career training for the middle tax service (last accessed: January 23, 2019).
- Federal Tax Office: Overview of schools in higher service (last accessed: January 23, 2019).
- Federal Tax Office: Career training for senior tax service (last accessed: January 23, 2019).