List of tax offices in Thuringia
This list names the tax offices in Thuringia .
General
The Thuringian tax offices are lower state authorities . The Thuringian State Finance Directorate was superordinate to these . In order to simplify its financial management, the state of Thuringia dissolved its state finance department on December 31, 2018. As the highest state authority, the Thuringian Ministry of Finance is superordinate to the tax offices . There are 12 tax offices in Thuringia. The tax offices are responsible for the tax tasks of the respective tax office districts indicated. In addition, there are a large number of special responsibilities in which tasks are concentrated at individual tax offices. Details are regulated in the Thuringian Ordinance on the determination of the districts and seats of the tax offices and on the transfer of responsibilities (Thuringian Tax Office Responsibility Ordinance - ThürFAZustVO -) of July 2, 1998.
list
image | Name of the Federal Tax Office number |
Place address |
Tax District | building | Authority history |
---|---|---|---|---|---|
Tax office Altenburg 4166 |
Altenburg Wenzelstrasse 45 ![]() |
District of Altenburger Land and District of Greiz , if not the responsibility of the Gera tax office | |||
Tax office Eisenach 4155 |
Eisenach Ernst-Thälmann-Strasse 70 ![]() |
District-free city of Eisenach and the Wartburg district | |||
Tax office Erfurt 4151 |
Erfurt August-Röbling-Strasse 10 ![]() |
District- free city of Erfurt and the district of Sömmerda | |||
Tax office Gera 4161 |
Gera Hermann-Drechsler-Strasse 1 ![]() |
District-free city of Gera and the area of the administrative communities Am Brahmetal, Ländereck and Münchenbernsdorf and the municipalities of Bad Köstritz, Caaschwitz, Hartmannsdorf, Kraftsdorf, Ronneburg and Wünschendorf / Elster of the district of Greiz | |||
Tax office Gotha 4156 |
Gotha Reuterstraße 2A ![]() |
District of Gotha | |||
|
Tax office Ilmenau 4154 |
Ilmenau Wallgraben 1 ![]() |
Ilm district | ||
Tax office Jena 4162 |
Jena Leutragraben 8 ![]() |
District- free cities Jena and Weimar as well as the area of the Saale-Holzland district and the Weimarer Land district | |||
Mühlhausen tax office 4157 |
Mühlhausen Martinistraße 22 ![]() |
Unstrut-Hainich district and Eichsfeld district | |||
Tax Office Pößneck 4165 |
Pößneck Gerberstrasse 65 ![]() |
District of Saalfeld-Rudolstadt and Saale-Orla district | |||
Tax office Sondershausen 4159 |
Sondershausen Schillerstraße 6 ![]() |
Kyffhäuserkreis and Nordhausen District | |||
Tax office Sonneberg 4170 |
Sonneberg Köppelsdorfer Str. 86 ![]() |
Hildburghausen district and Sonneberg district | |||
![]() |
Tax office Suhl 4171 |
Suhl Karl-Liebknecht-Strasse 4 ![]() |
Schmalkalden-Meiningen district, city of Suhl | The tax office is housed in the former district building, now the administrative center. It is a listed building, see the list of cultural monuments in Suhl . |
history
Weimar Republic
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. The legal basis was the announcement on the seats and districts of the tax offices of June 16, 1920. For Thuringia, the tax offices of the state tax office of Thuringia were superordinate.
The state tax office of Thuringia was followed by:
- Tax office Altenburg (Thuringia)
- Apolda tax office
- Arnstadt tax office
- Tax office Dermbach (Feldabahn)
- Eisenach tax office
- Eisenberg tax office (Thuringia)
- Finanzamt Frankenhausen (Kyffhäuser)
- Tax office Gera
- Tax office Gotha
- Greiz tax office
- Hildburgshausen tax office
- Ilmenau tax office
- Tax office Jena
- Tax office Meiningen
- Tax office Neustadt (Orla)
- Pößneck tax office
- Rudolstadt tax office
- Tax office Saalfeld (Saale)
- Bad Salzungen tax office
- Schleiz tax office
- Tax office Schleusingen (*)
- Schmalkalden tax office (*)
- Tax office Schmölln (Thuringia)
- Sondershausen tax office
- Tax office Sonneberg (Thuringia)
- Tax office Vacha (Rhön)
- Vieselbach tax office
- Weida tax office
- Weimar tax office
- Tax office Ziegenrück (*)
(*) These districts / tax offices were Prussian
In the Soviet Zone and GDR
After the end of the Second World War, the SMAD instructed with SMAD orders June 23, 1945 the formation of finance departments in the states, counties and municipalities that performed the tax office tasks. The tax offices were therefore integrated into the district administrations as tax offices. The duties of the regional finance president (this was the name given to the state tax offices from 1937) were integrated into the state administrations. In 1948 the tax offices were again spun off from the district administrations and subordinated to the state finance ministries as independent authorities. In addition, a German central administration for finance was created for the zone-wide management of the financial administration. On April 1, 1949, the German Central Tax Office was established, which was responsible for the state- owned enterprises .
With the founding of the GDR , the financial administration was centralized. The constitution of the German Democratic Republic withdrew the tax sovereignty from the federal states and transferred it to the central state. The tax offices were renamed into tax offices again and subordinated to the newly created regional tax offices. These were no longer state authorities, but were subordinate to the German Central Finance Directorate. The legal basis was the tax law of February 9, 1950. With the abolition of the federal states in 1952, the financial administration was completely reorganized. The tax offices were reintegrated into the districts and were under the technical management of the Ministry of Finance.
After the turn
There had been no tax offices in the GDR since 1952. Tax revenue only made up about 10% of the state budget. The taxes were therefore collected from the districts and districts. After reunification , the GDR formed 120 new tax offices in July 1990. In this way, 20 tax offices were created in Thuringia. The Thuringian Ordinance on Determining the Districts and Seats of Tax Offices and on the Transfer of Responsibilities (Thuringian Tax Office Responsibility Ordinance - ThürFAZustVO-) of June 8, 1994 listed these 20 tax offices:
- Altenburg tax office based in Altenburg for the districts of Altenburg and Schmölln
- Tax office Arnstadt based in Arnstadt for the area of the district of Arnstadt,
- Bad Salzungen tax office based in Bad Salzungen for the districts of Bad Salzungen and Schmalkalden,
- Eisenach tax office based in Eisenach for the district of Eisenach,
- Tax office Erfurt based in Erfurt for the area of the independent city of Erfurt,
- Tax office Gera based in Gera for the area of the independent city of Gera and the districts of Eisenberg and Gera,
- Tax office Gotha based in Gotha for the area of the district Gotha,
- Greiz tax office based in Greiz for the districts of Greiz and Zeulenroda,
- Jena tax office based in Jena for the area of the independent city of Jena and the districts of Jena and Stadtroda,
- Tax office Meiningen based in Meiningen for the districts of Hildburghausen and Meiningen,
- Tax office Mühlhausen based in Mühlhausen for the area of the districts Bad Langensalza and Mühlhausen,
- Nordhausen tax office based in Nordhausen for the area of the Nordhausen district,
- Rudolstadt tax office based in Rudolstadt for the districts of Pößneck, Rudolstadt and Saalfeld,
- Schleiz tax office based in Schleiz for the districts of Lobenstein and Schleiz,
- Sömmerda tax office based in Sömmerda for the districts of Erfurt and Sömmerda,
- Sondershausen tax office based in Sondershausen for the districts of Artern and Sondershausen,
- Sonneberg tax office based in Sonneberg for the districts of Neuhaus am Rennweg and Sonneberg,
- Tax office Suhl based in Suhl for the area of the independent city of Suhl and the districts of Ilmenau and Suhl,
- Weimar tax office based in Weimar for the area of the independent city of Weimar and the districts of Apolda and Weimar,
- Worbis tax office based in Worbis for the districts of Heiligenstadt and Worbis
Web links
Individual evidence
- ↑ Thuringian Ordinance on Determining the Districts and Seats of Tax Offices and on the Transfer of Responsibilities (Thuringian Tax Office Responsibility Ordinance - ThürFAZustVO -) of July 2, 1998, online
- ↑ RFBl. P. 271
- ^ Michael Rademacher: German administrative history from the unification of the empire in 1871 to the reunification in 1990. lfa_thueringen.html. (Based on Gothaisches Jahrbuch für Diplomatie, Verwaltung und Wirtschaft 1926 and Statistics des Deutschen Reiches. Volume 337: The German wealth taxation before and after the war. Berlin 1927; online material for the dissertation, Osnabrück 2006).
- ^ Sandra Duda: The tax law in the state budget system of the GDR, 2010, ISBN 9783631613054 , p. 86 ff., Online
- ↑ Eike Alexander Senger: The reform of the financial administration in the Federal Republic of Germany, 2009, ISBN 9783531167657 , p. 66 ff., Digitized
- ↑ Thuringian Ordinance on Determining the Districts and Seats of Tax Offices and on the Transfer of Responsibilities (Thuringian Tax Office Responsibility Ordinance - ThürFAZustVO-) of June 8, 1994, online