Tax office

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The tax office for large and group audits in Herne .

A tax authority is a local authority of financial management .


Sign at the Idar-Oberstein tax office

The tax offices are state authorities , the tasks of which are laid down in the Tax Administration Act (FVG). After § 17 FVG these include the administration of taxes , with the exception of the federal statutory excise taxes , unless the administration to not federal revenue authorities or communities has been transferred.

The superordinate authority in all federal states was originally the Oberfinanzdirektion (OFD). Since the tripartite nature of the financial administration was no longer compulsory due to an amendment to the Financial Administration Act in 2001, some regional tax offices have been partially dissolved. Instead, z. For example, a Bavarian state tax office was created in Bavaria or the tax offices were directly subordinated to the state tax authorities of the respective state. For example, in Brandenburg these are the Ministry of Finance and in Berlin the Senate Department for Finance . The internal organization of the tax offices is regulated by the respective rules of procedure for the tax offices (FAGO).

As part of the automation of the administration, attempts are being made to transfer parts of the activities to data centers , e.g. B. in the context of the ELSTER project. The locally and materially responsible tax office can be determined using the GEMFA system .


The tax offices are authorities of the immediate federal administration and set up as subordinate offices of the Federal Ministry of Finance . Their tasks are essentially regulated in the Federal Fiscal Code (BAO, Federal Act of June 28, 1961, relating to general provisions and the procedure for the taxes administered by the federal tax authorities, Federal Law Gazette No. 194/1961).

There are currently (as of 2018) 41 tax offices, all of which are independent authorities. The responsibilities are regulated in the Tax Administration Organization Act 2010 (AVOG 2010). A distinction is made between tax offices with general (31), extended (9) and special (1) tasks.


Web links

Commons : Tax Office  - Collection of images, videos and audio files
Wiktionary: Finanzamt  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. Eike Alexander Senger: The reform of the tax offices . 1st edition. VS Verlag for Social Sciences, Wiesbaden 2009.