- the Federal Ministry of Finance and the highest state authorities responsible for financial management as the highest authorities ,
- the federal monopoly administration for spirits (dissolved at the end of 2018) and the federal central tax office as higher federal authorities ,
- Data centers as higher regional authorities,
- the regional tax offices and the Zollkriminalamt as a means authorities or appointed by the financial management law or state law instead of a Oberfinanzdirektion state tax authorities, such as the Bavarian Tax Office or the State Office for controlling and finances in Saxony,
- the main customs offices including their offices ( customs offices , customs commissariats ), the customs investigation offices , the tax offices and the special state financial authorities as local authorities,
- Family funds ,
- the central office within the meaning of Income Tax Act and
- the federal miners' union / administrative office Cottbus ( (6) EStG).
Tax authority in the sense of a traditional designation (name)
- the financial authority of the Free and Hanseatic City of Hamburg , which acts there as the Ministry of Finance.
The Federal Tax Code (BAO) speaks of "tax authorities". According to BAO, these are the authorities of the federal, state and municipal tax administration, which are entrusted with the collection of public charges (except administrative charges) and contributions.
The Tax Administration Organization Act 2010 (AVOG 2010) recognizes the following federal tax authorities:
- Federal Ministry of Finance (§ 8)
Tax offices :
- Tax offices with general duties (§ 13)
- Tax offices with an extended scope of duties (§ 14)
- Tax office with special tasks (§ 19): Tax office for fees and transfer taxes
- Customs offices (§ 27)
The competence of the tax offices and customs offices as financial criminal authorities of the first instance is regulated in the Financial Criminal Act (FinStrG).
According to the federal law on the independent finance senate (UFSG), the independent finance senate with its branch offices (state senates) in Feldkirch , Graz , Innsbruck , Klagenfurt , Linz , Salzburg and Vienna is the tax authority of the second instance.