Structural Organisation of Fiscal Administration
Germany’s fiscal administration is divided into federal tax authorities and state tax authorities. The local tax offices (Finanzämter) belong to the latter. They administer the “shared taxes” for the Federation and the States and process the tax returns. The number of tax offices in Germany totals around 650.
As a result of discussions in 2006 and 2009 between Federation and States (Föderalismusreform) the Federation will further on also administer some taxes. The competent authority is the Federal Central Tax Office (FCTO) which is also competent authority for certain applications of tax refund from abroad. Since 2009 FCTO also allocates an identification number for tax purposes to every taxable person.
Read more about this topic: Taxation In Germany
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