Responsibility of the tax authorities

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The competence of the tax authorities in Germany differs in terms of factual and local competence.

Material jurisdiction

The factual responsibility according to § 16 AO takes into account the areas of responsibility of an authority, which are determined by the Finance Administration Act .

example

Tax offices are materially responsible for issuing income tax assessments because they are responsible for administering income tax .

The factual responsibility does not say anything about which tax office has to prepare an income tax assessment; there is local responsibility for this.

Local jurisdiction

The local jurisdiction according to § 17 AO considers the jurisdiction in spatial terms and can be divided as follows:

According to the tax type

Income tax Residence tax office: District of the tax office in which the taxpayer lives or usually resides ( Section 19 (1) AO).
Corporation tax Management tax office: District of the tax office in which the management is located ( Section 20 (1) AO).
Property tax Location tax office: District of the tax office in which the property is located ( Section 22 (1) AO).
value added tax Tax office : District of the tax office in which a trader operates his business ( § 21 Section 1 of the AO.).
Examples
  1. The taxable Ms. Huber lives in Hamburg and works as an employee in Bremen.
    The local tax office for income tax is the tax office in Hamburg, because Ms. Huber lives there.
  2. Ms. Hehl is the managing director of ABC GmbH, which has its management in Augsburg.
    The tax office in Augsburg is locally responsible for the corporation tax of the GmbH, since the ABC GmbH has its management in the district of the tax office Augsburg.

According to the separate and uniform determination

Income from agriculture and forestry according to § 13 EStG Location tax office: District of the tax office in which the property is located ( Section 18 (1) No. 1 AO).
Income from business operations according to § 15 EStG Company tax office / management tax office: District of the tax office in which the management is located or, in the case of companies without management, the economically most important permanent establishment ( Section 18 (1) No. 2 AO).
Income from self-employed work according to § 18 EStG Activity tax office: District of the tax office in whose district the activity is carried out ( Section 18 (1) No. 3 AO).
Income from capital assets according to § 20 EStG and income from renting and leasing according to § 21 EStG from several people Administration official: District of the tax office in originating the administration of income or in which the most valuable part of the assets from the income is ( § 18 , Section 1 of AO # 4..).
Examples
  1. Tax advisor Maier lives in Berlin and runs his own tax office in Potsdam.
    The activity tax office in Potsdam is responsible locally because Mr. Maier works in its district.
  2. A community of heirs owns a tenement house in Augsburg. The partners live in different cities in Bavaria. A real estate office in Augsburg manages the apartment building.
    The administrative tax office in Augsburg is locally responsible for the separate and uniform determination of the income from renting and leasing of the community of heirs (administrative tax office).