Tax authority (Hamburg)

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Tax Authority of
the Free and Hanseatic City of Hamburg
- FB -

Logo tax authority Hamburg.png
State level Free and Hanseatic City of Hamburg
position Supreme state authority
Headquarters Hamburg
Authority management Andreas Dressel ,
President of the Tax Authority
Budget volume EUR 409.1 million (2019)
Web presence www.hamburg.de
Building of the tax authorities on Gänsemarkt , built according to plans by the architect Fritz Schumacher between 1918 and 1926

The Hamburg financial authority (in the abbreviation FB ) is one of eleven specialist authorities of the Senate of the Free and Hanseatic City of Hamburg and, as the state financial authority, is responsible for the financial policy of the Hanseatic city. The authority is based at Gänsemarkt 36 in Hamburg-Neustadt .

The current Finance Senator and President of the Finance Authority has been Andreas Dressel ( SPD ) since March 28, 2018 . The State Councilor for Finances and Districts is Bettina Lentz .

history

Debt for 2000 marks of the "Finance Deputation of the Free and Hanseatic City of Hamburg" from April 1891

The financial authority is one of the oldest authorities in Hamburg, the history of which goes back to the Middle Ages. As early as the 13th century, two members of the council were documented as finance lords , who were responsible for urban construction in addition to the “city drawer” (latula civitatis) and the “treasure chest” (cista camerariorum). In the “ Finance Recess ” of 1563, power over the city finances is transferred from the council to an elected citizens' committee, to which two “finance citizens” belong from each parish. Since the 17th century they have also been allowed to choose the finance clerk, and all contracts and appointments since then must be approved and executed by the finance department.

After the end of the French occupation in 1814 a reorganization of the municipal finance in addition to combing more deputations are formed in the course, including the debt-administration deputation, the customs and excise -Deputation that stamp deputation, the tithe -Amt as well as a revision -Commission as the forerunner of today's Court of Auditors .

After the new constitution came into force in 1860, the previous finance department was converted into the finance deputation. In addition to the ten previous deputies, three members of the Senate were added in 1863, one of whom was appointed President . In addition, the finance deputation gradually took over the tasks of the other deputations, most recently in 1920 also those of the tax deputation and the deputation for indirect taxes and duties.

During the time of National Socialism , the finance deputation was renamed several times to “Hamburg Finance Administration”, “Hamburg Finance Authority” and finally back to “Finance”. After the end of the war, in 1947 the company was renamed the tax authority.

The finance department was originally located in the old town hall on the Trostbrücke . After it fell victim to the great city fire in 1842 , the treasury was temporarily housed in the former orphanage in Admiralitätsstrasse before it was able to move to the newly built Hamburg City Hall in 1897 . Since 1926, the authorities finally resides in its present, of Fritz Schumacher built offices on the Gänsemarkt .

organization

The authority is divided into a presidential department and six specialist offices, comparable to the departments in other state ministries:

  • Office 1: Internal service and control
  • Office 2: budget and task planning
  • Office 3: Asset and investment management
  • Office 4: Hamburg-wide services and organization
  • Office 5: Tax Administration

The former Office 6 for District Supervision Issues was incorporated into the previous Authority for Science, Research and Equal Opportunities as part of the new formation of the Senate in June 2020 .

The former office of real estate management was spun off as Landesbetrieb Immobilienmanagement und Grundbesitz (LIG) on January 1, 2013 . In addition, subordinate institutions and state companies are subordinate to the tax authorities:

See also

Web links

Commons : Finanzverwaltung Hamburg  - Album with pictures, videos and audio files

Individual evidence

  1. ↑ Free and Hanseatic City of Hamburg - Tax Authority: Section 9.1 Tax Authority. In: Budget 2019/2020. Retrieved October 17, 2019 .
  2. ^ History of the tax authorities , accessed on May 19, 2015.
  3. ↑ Organizational chart of the tax authorities , as of October 1, 2018

Coordinates: 53 ° 33 ′ 19.2 "  N , 9 ° 59 ′ 15.3"  E