State tax office

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State tax offices
Building of the state tax office in Königsberg

As land tax office in the middle of the authorities were 1920-1937 Tax Administration called. From April 1, 1937, the authorities were called Oberfinanzpräsident.

history

With the Erzberger reform , a unified Reich finance administration was created in Germany . As lower tax authorities, tax offices arose at the level of the districts. In addition, main customs offices were created for the customs administration . The newly created state tax offices, which were supposed to ensure the uniformity of taxation, were superordinate to these. Although the name suggests this, the state tax offices were neither independent nor federal state institutions. They formed the middle level of the Reich Finance Administration and were directly subordinate to the Reich Ministry of Finance . From April 1, 1937, the authorities were called Oberfinanzpräsident (e.g. the state tax office in Darmstadt became Oberfinanzpräsident Hessen in Darmstadt).

Tax courts were set up at the state tax offices.

After the Second World War , the tax administration was reassigned to the states. The chief finance presidents were therefore canceled and liquidated by the occupation authorities in the course of the following years. Oberfinanzdirectors were newly created as middle state authorities . These were at the same time the central customs authorities and the federal property administration . So they were also federal authorities at the same time.

List of state tax offices

authority Seat district
State tax office Brandenburg Berlin Brandenburg Province
Wroclaw State Tax Office Wroclaw Province of Lower Silesia
State tax office Kassel kassel Hesse-Nassau Province
State tax office Darmstadt Darmstadt People's State of Hesse
State tax office Dresden Dresden Parts of the Free State of Saxony
State tax office Düsseldorf Dusseldorf Parts of the Rhine Province
State tax office for Greater Berlin Berlin Greater Berlin
State tax office Hanover Hanover Hanover Province
State tax office Karlsruhe Karlsruhe Republic of Baden
State tax office Cologne Cologne Parts of the Rhine Province
State tax office Königsberg Königsberg in Prussia Province of East Prussia
State tax office Leipzig Leipzig Parts of the Free State of Saxony
State tax office Magdeburg Magdeburg Province of Saxony
State tax office Mecklenburg-Lübeck Schwerin Mecklenburg-Schwerin , Mecklenburg-Strelitz , Lübeck
State tax office Munich Munich Parts of the Free State of Bavaria
State tax office Münster Muenster Province of Westphalia , Free State of Lippe
State tax office Nuremberg Nuremberg Parts of the Free State of Bavaria
State tax office Oldenburg Oldenburg Free State of Oldenburg
State tax office of Upper Silesia Opole Upper Silesia Province
State tax office Schleswig-Holstein Kiel Schleswig-Holstein Province
State Tax Office Szczecin Szczecin Pomeranian Province
State tax office Stuttgart Stuttgart People's State of Württemberg
State tax office of Thuringia Rudolstadt Free State of Thuringia
Lower Elbe State Tax Office Hamburg Hamburg
State tax office Unterweser Bremen Bremen
State tax office Würzburg Wurzburg Parts of the Free State of Bavaria

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