List of tax offices in North Rhine-Westphalia

This list names the tax offices in North Rhine-Westphalia .

General

In the state of North Rhine-Westphalia there are a total of 129 tax offices, 104 of which are so-called assessment tax offices, 25 of which are special tax offices (15 tax offices for large and group audits and 10 tax offices for criminal tax matters and tax investigations). All tax offices are subordinate to the Oberfinanzdirektion Nordrhein-Westfalen . The factual and local competence of the tax offices is regulated in the ordinance on the competences of the tax offices (Tax Office Responsibility Ordinance - FA-ZVO) .

List of all fixing tax offices

image	Name of the Federal Tax Office number	Place address	Tax District	building	Authority history
Assessment tax offices in the upper financial district of Düsseldorf of the regional finance directorate North Rhine-Westphalia
0	Tax office Dinslaken 5101	Dinslaken Schillerstraße 71	From the Wesel district the cities of Dinslaken, Voerde and the municipality of Hünxe	0	0
0	Tax office Duisburg-Hamborn 5107	Duisburg Hufstrasse 25	From the city of Duisburg the districts of Hamborn, Meiderich-Beeck and Walsum	0	0
0	Tax office Duisburg-Süd 5109	Duisburg Landfermannstrasse 25	From the city of Duisburg the district south and the districts Altstadt, Dellviertel, Duissern, Neudorf-Nord and Neudorf-Süd	0	0
0	Tax office Duisburg-West 5134	Duisburg Friedrich-Ebert-Strasse 133	From the city of Duisburg, the districts Homberg-Ruhrort and Rheinhausen and the districts Hochfeld, Kaßlerfeld, Neuenkamp and Wanheimerort	0	0
0	Tax office Düsseldorf-Altstadt 5103	Düsseldorf Oberrather Strasse 2	From the city of Düsseldorf the districts of Altstadt, Heerdt, Karlstadt, Lörick, Niederkassel, Oberkassel and Pempelfort	0	0
0	Tax office Düsseldorf-Mettmann 5147	Düsseldorf Harkortstrasse 2	From the Mettmann district the cities of Erkrath, Mettmann and Ratingen	0	0
0	Tax office Düsseldorf-Mitte 5133	Dusseldorf Kruppstrasse 110	From the city of Düsseldorf, the districts Eller, Flingern-Nord, Flinergn-Süd, Gerresheim, Grafenberg, Hubbelrath, Lierendfeld, Oberbilk and Stadtmitte	0	0
0	Tax office Düsseldorf-Nord 5105	Düsseldorf Hans-Böckler-Strasse 36	From the city of Düsseldorf the districts of Angermund, Derendorf, Düsseltalm, Golzheim, Kaiserswerth, Kalkum, Lichtenbroich, Lohausen, Mörsenbroich, Rath, Stockum, Unterrath and Wittlaer	0	0
0	Tax office Düsseldorf-Süd 5106	Dusseldorf Kruppstrasse 110	From the city of Düsseldorf the districts of Benrath, Bilk, Flehe, Friedrichstadt, Garath, Hafen, Hamm, Hassels, Hellerhof, Himmelgeist, Holthausen, Itter, Reisholz, Unterbach, Unterbilk, Urdenbach, Vennhausen, Volmerswerth and Wersten	0	0
0	Essen-NordOst tax office 5111	Essen Altendorfer Strasse 129	From the city of Essen, the districts of Altendorf, Altenessen-Nord, Altenessen-Süd, Bedingrade, Bergeborbeck, Bochold, Borbeck-Mitte, Burgaltendorf, Dellwig, Freisenbruch, Frillendorf, Frintrop, Gerschede, Horst, Karnap, Katernberg, Kray, Leithe, north quarter, Ostviertel, Schönebeck, Schonnebeck, city center, Stelle, Stoppenberg, Überruhr-Hinsel, Überruhr-Holthausen, Vogelheim and Westviertel	0	0
0	Tax office Essen-Süd 5112	Essen Altendorfer Strasse 129	From the city of Essen, the districts of Bergerhausen, Bredeney, Byfang, Fischlaken, Frohnhausen, Fulerum, Haarzopf, Heidhausen, Heisingen, Holsterhausen, Huttrop, Kettwig, Kupferdreh, Margarethenhöhe, Rellinghausen, Rüttenscheid, Schuir, Stadtwald, Südostviertel, Südviertel and Werden	0	0
0	Finanzamt Geldern 5113	Geldern Am Nierspark 25	From the Kleve district, the cities of Geldern, Kevelaer, Straelen and the communities of Issum, Kerken, Rheurdt, Wachtendonk and Weeze	0	0
0	Tax office Grevenbroich 5114	Grevenbroich Merkatorstrasse 12	From the Rhine district of Neuss the cities of Dormagen, Grevenbroich, Korschenbroich and the communities of Jüchen and Rommerskirchen	0	0
0	Tax office Hilden 5135	Hilden Neustraße 60	From the Mettmann district the cities of Haan, Hilden, Langenfeld and Monheim am Rhein	0	0
0	Tax office Kamp-Lintfort 5119	Kamp-Lintfort Südstrasse 11	From the Wesel district the towns of Kamp-Lintfort, Moers, Neukirchen-Vluyn, Rheinberg, Xanten and the communities of Alpen and Sonsbeck	0	0
0	Tax office Kempen 5115	Kempen Arnoldstrasse 13	From the district of Viersen the cities of Kempen, Nettetal, Tönisvorst and the municipality of Grefrath	0	0
0	Tax office Kleve 5116	Kleve Emmericher Strasse 182	From the district of Kleve the towns of Emmerich am Rhein, Goch, Kalkar, Kleve, Kranenburg, Rees and the communities Bedburg-Hau, Uedem	0	0
0	Tax office Krefeld 5117	Krefeld Grenzstrasse 100	The city of Krefeld	0	0
0	Mönchengladbach Tax Office 5121	Mönchengladbach Am Hockeypark 2	The city of Mönchengladbach	0	0
0	Tax office Mülheim an der Ruhr 5120	Mülheim an der Ruhr Wilhelmstrasse 7	The city of Mülheim an der Ruhr	0	0
0	Tax office Neuss 5122	Neuss Hammfelddamm 9	From the Rhein-Kreis Neuss the cities Kaarst, Meerbusch and Neuss	0	0
0	Tax office Oberhausen-Nord 5123	Oberhausen Gymnasialstrasse 16	From the city of Oberhausen, the Sterkrade district and the Osterfeld district north of the Rhine-Herne Canal	0	0
0	Tax office Oberhausen-Süd 5124	Oberhausen Schwartzstrasse 7	From the city of Oberhausen the district of Alt-Oberhausen and the district of Osterfeld south of the Rhine-Herne Canal	0	0
0	Remscheid tax office 5126	Remscheid Wupperstrasse 10	The city of Remscheid	0	0
0	Tax office Solingen 5128	Solingen Goerdelerstraße 50	The city of Solingen	0	0
0	Tax office Velbert 5139	Velbert Nedderstrasse 38	From the Mettmann district the cities of Heiligenhaus, Velbert, Wülfrath	0	0
0	Viersen Tax Office 5102	Viersen Eindhovener Strasse 71	From the district of Viersen the towns of Viersen, Willich and the communities of Brüggen, Niederkrüchten, Schwalmtal	0	0
0	Tax office Wesel 5130	Wesel Heuberg 8	From the Wesel district, the towns of Hamminkeln, Wesel and the community of Schermbeck	0	0
0	Tax office Wuppertal-Barmen 5131	Wuppertal Unterdörnen 96	From the city of Wuppertal the districts of Barmen, Beyenburg, Langerfeld and Ronsdorf	0	0
0	Tax office Wuppertal-Elberfeld 5132	Wuppertal Kasinostraße 12	From the city of Wuppertal the districts of Cronenberg, Elberfeld and Vohwinkel	0	0
Assessment tax offices in the regional finance district of Cologne of the regional finance office of North Rhine-Westphalia
0	Tax office Aachen-Kreis 5202	Aachen Krefelder Strasse 210	The city region of Aachen, thus: Alsdorf, Baesweiler, Eschweiler, Herzogenrath, Monschau, Roetgen, Simmerath, Stolberg, Würselen	0	0
0	Tax office Aachen-Stadt 5201	Aachen Krefelder Strasse 210	City Aachen	0	0
0	Bergheim Tax Office 5203	Bergheim Rathausstrasse 3	From the Rhein-Erft district the cities of Bedburg, Bergheim, Elsdorf, Kerpen and Pulheim	0	0
0	Tax office Bergisch Gladbach 5204	Bergisch Gladbach Refrather Weg 35	From the Rheinisch-Bergisches Kreis the cities of Bergisch Gladbach, Overath, Rösrath and the communities Kürten and Odenthal	0	0
0	Tax office Bonn-Außenstadt 5206	Bonn Bachstrasse 36	From the city of Bonn the boroughs Bad Godesberg, Beuel and Hardtberg	0	0
0	Tax office Bonn-Innenstadt 5205	Bonn Welschnonnenstrasse 15	From the city of Bonn the city district of Bonn	0	0
0	Tax office Brühl 5224	Brühl Koelnstrasse 104	From the Rhein-Erft district the cities of Brühl, Erftstadt, Frechen, Hürth and Wesseling	0	0
0	Tax office Düren 5207	Düren Goethestrasse 7	From the Düren district, the cities of Düren, Heimbach, Nideggen and the communities of Hürtgenwald, Kreuzau, Langerwehe, Merzenich, Niederzier, Nörvenich, Vettweiß	0	0
0	Tax office Erkelenz 5208	Erkelenz south promenade 37	From the district of Heinsberg the cities of Erkelenz, Hückelhoven, Wegberg	0	0
0	Tax office Euskirchen 5209	Euskirchen Thomas-Mann-Strasse 2	From the Euskirchen district, the cities of Bad Münstereifel, Euskirchen, Zülpich and the community of Weilerswist	0	0
0	Tax office Geilenkirchen 5210	Geilenkirchen Herzog-Wilhelm-Strasse 41-47	From the district of Heinsberg the cities of Geilenkirchen, Heinsberg, Übach-Palenberg, Wassenberg and the communities of Gangelt, Selfkant, Waldfeucht	0	0
0	Tax office Gummersbach 5212	Gummersbach Mühlenbergweg 5	From the Oberbergischer Kreis the towns of Bergneustadt, Gummersbach, Waldbröl, Wiehl and the communities Engelskirchen, Marienheide, Morsbach, Nümbrecht, Reichshof	0	0
0	Tax office Jülich 5213	Jülich Wilhelmstrasse 5	From the district of Düren the cities of Jülich, Linnich and the communities of Aldenhoven, Inden, Titz	0	0
0	Tax office Cologne-Altstadt 5214	Cologne Am Weidenbach 2	From the city of Cologne the districts of Altstadt-Süd, Deutz and Neustadt-Süd	0	0
0	Cologne Central Tax Office 5215	Cologne Blaubach 7	From the city of Cologne the districts of Altstadt-Nord and Neustadt-Nord	0	0
0	Cologne North Tax Office 5217	Cologne Innere Kanalstrasse 214	From the city of Cologne the borough of Chorweiler without the boroughs of Esch / Auweiler and Pesch, the borough of Ehrenfeld without the boroughs of Bocklemünd / Mengenich and Vogelsang and the borough of Nippes	0	0
0	Tax office Cologne-East 5218	Cologne Siegesstrasse 1	From the city of Cologne, the Kalk district without the Brück, Neubrück, Ostheim and Rath / Heumar districts and the Mülheim district	0	0
0	Tax office Cologne-Porz 5216	Cologne Klingerstraße 2	From the city of Cologne the district of Porz and the districts of Brück, Neubrück, Ostheim and Rath / Heumar	0	0
0	Tax office Cologne-South 5219	Cologne Am Weidenbach 6	From the city of Cologne, the Rodenkirchen district and the Klettenberg and Sülz districts	0	0
0	Tax office Cologne-West 5223	Cologne Haselbergstrasse 20	From the city of Cologne, the district of Lindenthal without the districts of Klettenberg and Sülz and the districts of Bocklemünd / Mengenich, Esch / Auweiler, Pesch and Vogelsang	0	0
0	Tax office Leverkusen 5230	Leverkusen Marie-Curie-Strasse 2	The city of Leverkusen and, from the Rheinisch-Bergisch district, the cities of Burscheid, Leichlingen and Wermelskirchen	0	0
0	Tax office Sankt Augustin 5222	Sankt Augustin Hubert-Minz-Strasse 10	From the Rhein-Sieg district the cities of Bad Honnef, Bornheim, Königswinter, Meckenheim, Rheinbach, Sankt Augustin and the communities of Alfter, Swisttal, Wachtberg	0	0
0	Tax office Schleiden 5211	Schleiden Kurhausstrasse 7	From the district of Euskirchen the cities of Mechernich, Schleiden and the communities of Blankenheim, Dahlem, Hellenthal, Kall, Nettersheim	0	0
0	Tax office Siegburg 5220	Siegburg Mühlenstrasse 19	From the Rhein-Sieg district the cities of Hennef, Siegburg, Niederkassel, Lohmar, Troisdorf and the communities of Eitorf, Much, Neunkirchen-Seelscheid, Ruppichteroth, Windeck	0	0
0	Tax office Wipperfürth 5221	Wipperfürth Am Stauweiher 3	From the Oberbergischer Kreis the towns of Hückeswagen, Radevormwald, Wipperfürth and the municipality of Lindlar	0	0
Assessment tax offices in the regional finance district of Münster of the regional tax office of North Rhine-Westphalia
0	Tax office Ahaus 5301	Ahaus Vredener Dyk 2	From the district of Borken the cities of Ahaus, Gescher, Gronau, Stadtlohn, Vreden and the communities of Heek, Legden, Schöppingen and Südlohn	0	0
0	Altena Tax Office 5302	Altena Winkelsen 11	From the Märkisches Kreis the cities of Altena, Neuenrade, Plettenberg, Werdohl and the communities of Herscheid and Nachrodt-Wiblingwerde	0	0
0	Tax office Arnsberg 5303	Arnsberg Rumbecker Strasse 36	From the Hochsauerlandkreis the cities of Arnsberg and Sundern	0	0
0	Beckum Tax Office 5304	Beckum Paterweg 25	From the Warendorf district, the cities of Ahlen, Beckum, Drensteinfurt, Oelde, Sendenhorst and the municipality of Wadersloh	0	0
0	Tax office Bielefeld-Außenstadt 5349	Bielefeld Ravensberger Strasse 125	From the city of Bielefeld, the area of ​​the municipalities and parts of the municipality incorporated by the law on the reorganization of the municipalities and districts of the reorganization area Bielefeld of October 24, 1972	0	0
0	Bielefeld City Center Tax Office 5305	Bielefeld Ravensberger Strasse 90	From the city of Bielefeld the area before the law on the reorganization of the municipalities and districts of the reorganization area Bielefeld of October 24, 1972 came into force	0	0
0	Tax office Bochum-Mitte 5306	Bochum Castroper Strasse 40	From the city of Bochum the city districts center, north and east	0	0
0	Tax office Bochum-Süd 5350	Bochum Königsallee 21	From the city of Bochum the districts south, south-west and Wattenscheid	0	0
0	Tax office Borken 5307	Borken Nordring 184	From the district of Borken the cities of Bocholt, Borken, Isselburg, Rhede, Velen and the communities Heiden, Raesfeld and Reken	0	0
0	Tax office Bottrop 5308	Bottrop Scharnhölzstrasse 32	The city of Bottrop	0	0
0	Tax office Brilon 5309	Brilon Almerfeldweg 30	From the Hochsauerlandkreis the cities of Brilon, Hallenberg, Marsberg, Medebach, Olsberg and Winterberg	0	0
0	Bünde Tax Office 5310	Bünde Lettow-Vorbeck-Strasse 2	From the Herford district the cities of Bünde, Löhne and the communities of Kirchlengern and Rödinghausen	0	0
0	Tax office Coesfeld 5312	Coesfeld Friedrich-Ebert-Strasse 8	From the Coesfeld district, the cities of Billerbeck, Coesfeld, Dülmen and the communities of Havixbeck, Nottuln, Rosendahl	0	0
0	Detmold Tax Office 5313	Detmold Wotanstrasse 8	From the Lippe district, the cities of Bad Salzuflen, Blomberg, Detmold, Horn-Bad Meinberg, Lage, Lügde, Oerlinghausen, Schieder-Schwalenberg and the communities of Augustdorf, Leopoldshöhe, Schlangen	0	0
0	Tax office Dortmund-Hörde 5315	Dortmund Niederhofener Strasse 3	From the city of Dortmund the districts of Aplerbeck without the districts of Schürden, Hörde and Hombruch	0	0
0	Tax office Dortmund-Ost 5317	Dortmund on the Hohwart 2	From the city of Dortmund from the city district Aplerbeck the district Schüren and the city districts Eving, Innenstadt-Nord, Innenstadt-Ost and Scharnhorst	0	0
0	Tax office Dortmund-Unna 5316	Dortmund Trakehnerweg 4	From the city of Dortmund the city district Brackel and from the district Unna the cities Fröndenberg, Lünen, Schwerte, Unna and the municipality Holzwickede	0	0
0	Tax office Dortmund-West 5314	Dortmund Märkische Strasse 124	From the city of Dortmund the districts of Huckarde, Innenstadt-West, Lütgendortmund and Mengede	0	0
0	Tax office Gelsenkirchen 5319	Gelsenkirchen Ludwig-Erhard-Strasse 7	The city of Gelsenkirchen	0	The Gelsenkirchen tax office was created by merging the Gelsenkirchen-South and Gelsenkirchen-North tax offices .
0	Tax office Gütersloh 5351	Gütersloh Neuenkirchener Strasse 86	From the district of Gütersloh the towns of Borgholzhausen, Gütersloh, Halle, Harsewinkel, Versmold, Werther and the municipality of Steinhagen	0	0
0	Tax office Hagen 5321	Hagen Schürmannstrasse 7	The city of Hagen	0	0
0	Tax office Hamm 5322	Hamm Grünstraße 2	The city of Hamm and, from the Unna district, the cities of Bergkamen, Kamen and the municipality of Bönen	0	0
0	Tax office Hattingen 5323	Hattingen Rathausplatz 19	From the Ennepe-Ruhr district the cities of Hattingen and Sprockhövel	0	0
0	Tax office Herford 5324	Herford Wittekindstrasse 5	From the Herford district the towns of Enger, Herford, Spenge, Vlotho and the municipality of Hiddenhausen	0	0
0	Tax office Herne 5325	Herne Markgrafenstrasse 12	The city of Herne	0	0
0	Tax office Höxter 5326	Höxter Bismarckstrasse 11	From the district of Höxter the towns of Bad Driburg, Beverungen, Brakel, Höxter, Marienmünster, Nieheim, Steinheim	0	0
0	Tax office Ibbenbüren 5327	Ibbenbüren Uphof 10	From the Steinfurt district, the cities of Greven, Hörstel, Ibbenbüren, Lengerich, Tecklenburg and the communities of Hopsten, Ladbergen, Lienen, Lotte, Mettingen, Recke, Saerbeck, Westerkappeln	0	0
0	Tax office Iserlohn 5328	Iserlohn Zollernstrasse 16	From the Märkischer Kreis the towns of Balve, Hemer, Iserlohn, Menden	0	0
0	Lemgo tax office 5329	Lemgo Engelbert-Kämper-Strasse 18	From the Lippe district, the cities of Lemgo, Barntrup and the communities of Dörentrup, Extertal, Kalletal	0	0
0	Tax office Lippstadt 5330	Lippstadt Im Grünen Winkel 5	From the Soest district the cities of Erwitte, Geseke, Lippstadt, Rüthen, Warstein and the municipality of Anröchte	0	0
0	Tax office Lübbecke 5331	Lübbecke Bohlenstrasse 102	From the Minden-Lübbecke district, the towns of Espelkamp, ​​Lübbecke, Preußisch Oldendorf, Rahden and the communities of Hüllhorst, Stemwede	0	0
0	Tax office Lüdenscheid 5332	Lüdenscheid Bahnhofsallee 16	From the Märkischer Kreis the cities of Halver, Kierspe, Lüdenscheid, Meinerzhagen and the community of Schalksmühle	0	0
0	Tax office Lüdinghausen 5333	Lüdinghausen Bahnhofstrasse 32	From the Coesfeld district the cities of Lüdinghausen, Olfen and the communities Ascheberg, Senden and from the Unna district the cities of Selm, Werne	0	0
0	Tax office Marl 5359	Marl Brassertstrasse 1	From the Recklinghausen district the cities of Dorsten, Gladbeck, Haltern am See, Herten, Marl	0	0
0	Tax office Meschede 5334	Meschede Fritz-Honsel-Strasse 4	From the Hochsauerlandkreis the cities Meschede, Schmallenberg and the communities Bestwig, Eslohe	0	0
0	Tax office Minden 5335	Minden Heidestrasse 10	From the district of Minden-Lübbecke the cities of Bad Oeynhausen, Minden, Petershagen, Porta Westfalica and the municipality of Hille	0	0
0	Tax office Münster-Außenstadt 5336	Munster Friedrich-Ebert-Strasse 46	From the city of Münster the districts of Hiltrup, East, South-East and West	0	0
0	Tax office Münster-Innenstadt 5337	Münster Anton-Bruchausen-Strasse 1	From the city of Munster the city districts middle and north	0	0
0	Tax office Olpe 5338	Olpe Am Gallenberg 20	The district of Olpe Attendorn, Drolshagen, Finnentrop, Kirchhundem, Lennestadt, Olpe, Wenden	0	0
0	Tax office Paderborn 5339	Paderborn Bahnhofstrasse 28	The Paderborn district (Altenbeken, Bad Lippspringe, Bad Wünnenberg, Büren, Borchen, Delbrück, Hövelhof, Lichtenau, Paderborn, Salzkotten)	0	0
0	Recklinghausen tax office 5340	Recklinghausen Westerholter Weg 2	From the Recklinghausen district the cities of Castrop-Rauxel, Datteln, Oer-Erkenschwick, Recklinghausen, Waltrop	0	0
0	Tax office Schwelm 5341	Schwelm Bahnhofplatz 6	From the Ennepe-Ruhr district the cities of Breckerfeld, Ennepetal, Gevelsberg, Schwelm	0	0
0	Tax office Siegen 5342	Siegen Weidenauer Strasse 207	The district of Siegen-Wittgenstein (Bad Berleburg, Bad Laasphe, Burbach, Erndtebrück, Freudenberg, Hilchenbach, Kreuztal, Netphen, Neunkirchen, Siegen, Wilnsdorf)	0	0
0	Tax office Soest 5343	Soest Heinsbergplatz 13	From the Soest district, the cities of Soest, Werl and the municipalities of Bad Sassendorf, Ense, Lippetal, Möhnesee, Welver, Wickede	0	0
0	Tax office Steinfurt 5311	Steinfurt Ochtruper Strasse 2	From the Steinfurt district, the cities of Emsdetten, Horstmar, Ochtrup, Rheine, Steinfurt and the communities Altenberge, Laer, Metelen, Neuenkirchen, Nordwalde, Wettringen	0	0
0	Tax office Warburg 5345	Warburg Sternstrasse 33	From the district of Höxter the towns of Borgentreich, Warburg, Willebadessen	0	0
0	Tax office Warendorf 5346	Warendorf Düsternstrasse 43	From the district of Warendorf the towns of Ennigerloh, Sassenberg, Telgte, Warendorf and the communities of Beelen, Everswinkel, Ostbevern	0	0
0	Tax office Wiedenbrück 5347	Rheda-Wiedenbrück Am Sandberg 56	From the district of Gütersloh the cities of Rheda-Wiedenbrück, Rietberg, Holte-Stukenbrock Castle, Verl and the communities of Herzebrock-Clarholz, Langenberg	0	0
0	Tax office Witten 5348	Witten Ruhrstrasse 43	From the Ennepe-Ruhr district the cities of Herdecke, Wetter, Witten	0	0

Individual tax offices have additional tasks that they take on for other tax offices, this applies:

• for the taxation of tax cases with income from agriculture and forestry and with commercial income from an agricultural and forestry activity
• for the administration of inheritance and gift taxes
• for the administration of the real estate transfer tax
• for the administration (tax assessment and cash register) of the vehicle tax
• for cash tasks in criminal and fine proceedings
• for the taxation of
  • Funds and investment companies within the meaning of Section 1 of the Law on Investment Companies
  • Investment assets within the meaning of Section 1 Clause 1 Number 1 of the Investment Act
  • Investment companies within the meaning of Section 2 Paragraph 6 of the Investment Act, according to the Corporation Tax Act, Trade Tax Act, Sales Tax Act, Property Tax Act, Act on Capital Investment Companies and Investment Tax Act, as well as the related corporation tax breakdown, the unit valuation of business assets and the share valuation
• for the administration of corporation tax, the solidarity surcharge, the sales tax of the pre-REIT within the meaning of Section 2 of the REIT Act of May 28, 2007 (Federal Law Gazette I p. 914) in the currently applicable version, for the administration of corporation tax, des Solidarity surcharge, the sales tax of the REIT stock corporations according to the REIT law and implementation of §§ 16 to 18, 20 and 21 of the REIT law as well as the determination and breakdown of the trade tax base for pre-REIT and REIT stock companies
• for the taxation of foreign-based contractors and contract workers, including the administration of income tax and sales tax, unless taxation has been transferred to another tax office in accordance with Section 20a of the Tax Code or the Sales Tax Responsibility Ordinance
• for the taxation of cross-border temporary employment
• for the implementation of §§ 2, 4, 7 to 14 and § 18 of the Foreign Tax Act
• for sales taxation
  • the entrepreneurs who are not resident in the survey area and who operate passenger shipping or hotel ships in the survey area on the Rhine or its tributaries
  • intra-community acquisitions of new vehicles by foreign permanent diplomatic missions, professional consular representations and their foreign members
• for processing the applications of the employment agencies for reimbursement of allowances for employees according to the Berlin Funding Act
• for the administration of racing betting and lottery tax
• The following are responsible for the administration of the mortgage profit levy, contrary to the district structure in § 2:
• for the administration of the credit profit levy and capital levy
• The Aachen-Stadt tax office is responsible for the administration of the casino tax for the Aachen casino, the Dortmund-Hörde tax office for the Hohensyburg casino, the Duisburg-Süd tax office for the Duisburg casino and the Minden tax office for the Bad Oeynhausen casino
• for the arrangement and implementation of external wage tax audits for permanent establishments (Section 41 (2) of the Income Tax Act) of corporations and legal entities under public law with at least 100 employees each and for permanent establishments of other employers with at least 500 employees each.

Name, seat and area of ​​responsibility of the audit tax offices in the upper finance districts of Düsseldorf and Cologne

For the arrangement and implementation of field audits (with the exception of wage tax field audits and special sales tax audits)

• for companies of all size groups, to which at least one large company belongs
• in large companies
• for corporations that serve charitable, benevolent or church purposes as well as for professional associations that are to be assigned to the other case type "significant, tax-privileged corporations and professional associations" according to the uniform delimitation criteria for classifying the companies in size classes
• in the case of persons and companies under private law that are to be assigned to the other case type "cases with significant income (bE)" according to the uniform delimitation criteria for classifying the businesses in size classes

the responsibility is regulated as follows:

image	Name of the Federal Tax Office number	Place address	Responsible for
In the regional finance district of Düsseldorf of the regional finance directorate North Rhine-Westphalia
0	Tax office for large and group audits Bergisches Land 5174	Solingen Gleisdreieck 5	the districts of the tax offices Düsseldorf-Mettmann, Hilden, Remscheid, Solingen-Ost, Solingen-West, Velbert, Wuppertal-Barmen and Wuppertal-Elberfeld
0	Tax office for large and group audits Düsseldorf I 5170	Düsseldorf Kanzlerstrasse 6	the districts of the tax offices Düsseldorf-Altstadt and Düsseldorf-Nord
0	Tax office for large and group audits Düsseldorf II 5171	Düsseldorf Kanzlerstrasse 6	the districts of the tax offices Düsseldorf-Mitte and Düsseldorf-Süd
0	Tax office for large and group audits Essen 5172	Essen In der Hagenbeck 64	the districts of the tax offices Essen-NordOst, Essen-Süd, Mülheim an der Ruhr, Oberhausen-Nord, Oberhausen-Süd
0	Tax office for large and group audits Krefeld 5173	Krefeld De-Greiff-Strasse 199	the districts of the tax offices Dinslaken, Duisburg-Hamborn, Duisburg-Süd, Duisburg-West, Geldern, Kleve, Krefeld, Moers, Wesel
0	Tax office for large and group audits Mönchengladbach 5176	Mönchengladbach Am Hockeypark 2	the districts of the tax offices Grevenbroich, Kempen, Mönchengladbach, Neuss, Viersen
In the regional finance district of Cologne of the regional finance directorate North Rhine-Westphalia
0	Tax office for large and group audits Aachen 5271	Aachen Krefelder Strasse 210	the districts of the tax offices Aachen-Stadt, Aachen-Kreis, Bergheim, Brühl, Erkelenz, Euskirchen, Düren, Geilenkirchen, Jülich, Schleiden
0	Tax office for large and group audits Bonn 5272	Bonn Kölnstrasse 32-34	the districts of the tax offices Bergisch Gladbach, Bonn-outer city, Bonn-city center, Gummersbach, Leverkusen, Sankt Augustin, Siegburg, Wipperfürth
0	Tax office for large and group audits Cologne 5270	Cologne Am Gleisdreieck 7 - 9	the districts of the tax offices Cologne-Old Town, Cologne-Center, Cologne-North, Cologne-East, Cologne-Porz, Cologne-South, Cologne-West

Name, seat and area of ​​responsibility of the examination tax offices in the Münster Oberfinanzkreis

For the arrangement and implementation of field audits (with the exception of wage tax field audits and special sales tax audits)

• for companies of all size groups, to which at least one large company belongs
• in large companies
• for corporations that serve charitable, benevolent or church purposes as well as for professional associations that are to be assigned to the other case type "significant, tax-privileged corporations and professional associations" according to the uniform delimitation criteria for classifying the companies in size classes
• in the case of persons and companies under private law that are to be assigned to the other case type "cases with significant income" according to the uniform delimitation criteria for classifying businesses in size classes
• for businesses of all sizes
  • commercial nature (Section 1, Paragraph 1, Number 6 and Section 4 of the Corporate Income Tax Act) by legal entities under public law
  • of companies under private law in which legal persons under public law, alone or together with other legal persons under public law, at the key date of the last division of the companies into size classes or - if founded later - at the time of their foundation immediately at least 50 percent of the shares or who have voting rights or for which legal entities under public law individually or jointly exercise uniform management within the meaning of Section 18 Paragraph 1 or 2 of the Stock Corporation Act (unless special responsibilities exist for the economic departments listed in detail)
• in building owner associations
• in the case of companies that are loss-allocating companies from the time they are founded or from a later point in time, up to the end of the tenth calendar year following their establishment or the later point in time
• in the case of closed funds with the exception of the loss allocation companies of number 7, in particular real estate funds, private equity / venture capital funds, ship, life insurance, leasing, portfolio, energy and media funds, up to the end of the tenth calendar year following the establishment

the responsibility is regulated as follows:

image	Name of the Federal Tax Office number	Place address	Responsible for
In the regional finance district of Münster of the regional finance office of North Rhine-Westphalia
0	Tax office for large and group audits Bielefeld 5371	Bielefeld Ravensberger Strasse 90	the districts of the tax offices Bielefeld-Außenstadt, Bielefeld-Innenstadt, Bünde, Gütersloh, Herford, Wiedenbrück
0	Tax office for large and group audits Detmold 5373	Detmold Richthofenstrasse 94	the districts of the tax offices Detmold, Höxter, Lemgo, Lübbecke, Minden, Paderborn, Warburg
0	Tax office for large and group audits Dortmund 5374	Dortmund on the Hohwart 2	the districts of the tax offices Dortmund-Hörde, Dortmund-East, Dortmund-Unna, Dortmund-West, Hamm, Lippstadt, Lüdinghausen, Soest
0	Tax office for large and group audits Hagen 5375	Hagen Hochstrasse 43-45	the districts of the tax offices Altena, Arnsberg, Brilon, Hagen, Iserlohn, Lüdenscheid, Meschede, Olpe, Siegen
0	Tax office for large and group audits Herne 5372	Herne Hauptstrasse 123	the districts of the tax offices Bochum-Mitte, Bochum-Süd, Borken, Bottrop, Gelsenkirchen-Nord, Gelsenkirchen-Süd, Hattingen, Herne, Marl, Recklinghausen, Schwelm, Witten
0	Tax office for large and group audits Münster 5376	Munster Albersloher Weg 250	the districts of the tax offices Ahaus, Beckum, Coesfeld, Ibbenbüren, Münster-Außenstadt, Münster-Innenstadt, Steinfurt, Warendorf

Name, seat and area of ​​responsibility of the criminal tax office (criminal and fine proceedings, tax investigation)

For tasks in criminal and fine proceedings - without cash tasks - for tax offenses and tax offenses, for offenses and administrative offenses to which the provisions of Part Eight of the Tax Code are to be applied, as well as for tasks of tax investigations - unless otherwise specified - deviate from of the district structure, the responsibilities are regulated as follows:

image	Name of the Federal Tax Office number	Place address	responsible for
In the financial district of Düsseldorf
0	Tax office for criminal tax matters and tax investigation Düsseldorf 5181	Düsseldorf Kruppstrasse 110-112	the districts of the tax offices Düsseldorf-Altstadt, Düsseldorf-Mitte, Düsseldorf-Nord, Düsseldorf-Süd, Geldern, Grevenbroich, Kempen, Kleve, Krefeld, Mönchengladbach, Moers, Neuss, Viersen
0	Tax office for criminal tax matters and tax investigation Essen 5182	Essen In der Hagenbeck 64	the districts of the tax offices Dinslaken, Duisburg-Hamborn, Duisburg-Süd, Duisburg-West, Essen-Nord-Ost, Essen-Süd, Mülheim an der Ruhr, Oberhausen-Nord, Oberhausen-Süd, Wesel
0	Tax office for criminal tax matters and tax investigation Wuppertal 5183	Wuppertal Unterdörnen 96	the districts of the tax offices Düsseldorf-Mettmann, Hilden, Remscheid, Solingen-Ost, Solingen-West, Velbert, Wuppertal-Barmen, Wuppertal-Elberfeld
In the upper financial district of Cologne
0	Tax office for criminal tax matters and tax investigation Aachen 5281	Aachen Krefelder Strasse 210	the districts of the tax offices Aachen-Stadt, Aachen-Kreis, Düren, Erkelenz, Geilenkirchen, Jülich
0	Tax office for criminal tax matters and tax investigation Bonn 5282	Bonn Am Propsthof 17	the districts of the tax offices Bonn-Außenstadt, Bonn-Innenstadt, Euskirchen, Sankt Augustin, Schleiden, Siegburg
0	Tax office for criminal tax matters and tax investigation Cologne 5283	Cologne Am Gleisdreieck 7 - 9	the districts of the tax offices Bergheim, Bergisch Gladbach, Brühl, Gummersbach, Cologne-Altstadt, Cologne-Center, Cologne-North, Cologne-East, Cologne-Porz, Cologne-South, Cologne-West, Leverkusen, Wipperfürth
In the regional finance district of Münster
0	Tax office for criminal tax matters and tax investigation Bielefeld 5381	Bielefeld Ravensberger Strasse 90	the districts of the tax offices Bielefeld-outer city, Bielefeld city center, Bünde, Detmold, Gütersloh, Herford, Höxter, Lemgo, Lübbecke, Minden, Paderborn, Warburg, Wiedenbrück
0	Tax office for criminal tax matters and tax investigation Bochum 5382	Bochum Uhlandstrasse 37-39	the districts of the tax offices Bochum-Mitte, Bochum-Süd, Bottrop, Dortmund-Hörde, Dortmund-Ost, Dortmund-Unna, Dortmund-West, Gelsenkirchen-Nord, Gelsenkirchen-Süd, Herne, Lippstadt, Marl, Recklinghausen, Soest
0	Tax office for criminal tax matters and tax investigation Hagen 5383	Hagen Becheltestrasse 32	the districts of the tax offices Altena, Arnsberg, Brilon, Hagen, Hattingen, Iserlohn, Lüdenscheid, Meschede, Olpe, Schwelm, Siegen, Witten
0	Tax office for criminal tax matters and tax investigation Münster 5384	Munster Albersloher Weg 250	the districts of the tax offices Ahaus, Beckum, Borken, Coesfeld, Hamm, Ibbenbüren, Lüdinghausen, Münster-Außenstadt, Münster-Innenstadt, Steinfurt, Warendorf

Individual evidence

1. ↑ https://recht.nrw.de/lmi/owa/br_vbl_detail_text?anw_nr=6&vd_id=13496&vd_back=N440&sg=0&menu=1