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The Oberfinanzdirektion (OFD) is an intermediate authority of the state tax administration in Germany .

The Oberfinanzdirektion controls and supports tax offices and other authorities such as building authorities in their area of ​​responsibility. The tax offices are subordinate offices, but the term Oberfinanzdirektion can only be found in a few official names these days.

The superordinate authority is the state finance authority of the respective federal state . Originally, the OFD was a dual authority of the state financial administration (tax) and the federal financial administration (customs). In the course of an administrative reform in 2001, the Finance Administration Act was changed. It no longer mandated the tripartite nature of the financial administration and made it possible to dispense with an intermediate authority and thus an OFD. Many federal states - Bavaria, Berlin, Brandenburg, Bremen, Hamburg, Mecklenburg-Western Pomerania, Saarland, Schleswig-Holstein - dissolved the state departments of the regional tax offices. Their areas of responsibility were integrated directly into the respective state finance administration or as a department in the finance ministry . In Thuringia, for example, the former OFD Erfurt was transferred to the Thuringian state finance department. In Bavaria, the previous OFD Munich and OFD Nuremberg were merged to form the Bavarian State Office for Taxes .

Up until December 31, 2007, the regional finance directorates were also subordinate authorities of the federal finance administration and as such were superordinate to the main customs offices (→ mixed administration ). The corresponding federal departments were dissolved and five federal finance departments were set up. The main customs offices were attached to these federal finance offices, with partly changed responsibilities. The remaining regional finance directorates will become pure state authorities. On January 1, 2016, the previously independent Federal Finance Directorates - as part of a new structural reform of the Federal Customs Administration - merged into the newly established General Customs Directorate, within which they form Directorates III to VII.

Regional finance directorates and responsibilities

country authority Web link
Baden-Württemberg Regional Finance Directorate Karlsruhe Regional Finance Directorate Karlsruhe
Bavaria Bavarian state Tax Office Bavarian state Tax Office
Berlin Senate Department for Finance Senate Department for Finance
Brandenburg Ministry of Finance Ministry of Finance and for Europe
Bremen Senator for Finance Bremen Senator for Finance
Hamburg Hamburg tax authority Hamburg tax authority
Hesse Oberfinanzdirektion Frankfurt am Main Oberfinanzdirektion Frankfurt am Main
Mecklenburg-Western Pomerania Ministry of Finance Ministry of Finance
Lower Saxony State Office for Taxes Lower Saxony State Office for Taxes Lower Saxony
North Rhine-Westphalia Oberfinanzdirektion Nordrhein-Westfalen Oberfinanzdirektion Nordrhein-Westfalen
Rhineland-Palatinate State Office for Taxes in Koblenz State Office for Taxes
Saarland Ministry of Finance Ministry of Finance and Europe
Saxony State Office for Taxes and Finances State Office for Taxes and Finances
Saxony-Anhalt Ministry of Finance Ministry of Finance of the State of Saxony-Anhalt
Schleswig-Holstein Ministry of Finance State government
Thuringia Thuringian State Finance Directorate Thuringian State Finance Directorate

See also

Individual evidence

  1. Restructuring of the Brandenburg tax administration ( Memento of the original from June 15, 2006 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. , Brandenburg state portal from August 27, 2003, offline @1@ 2Template: Webachiv / IABot / www.brandenburg.de
  2. ^ Ordinance on the waiver of the middle authority in the Hamburg tax administration. In: http://www.landesrecht-hamburg.de/ . June 24, 2003, accessed September 1, 2013 .
  3. BGBl 2007, I, p. 2897.