Welcome to information and services concerning the Federal Fiscal Authority!
The Tax Department, also known as the Revenue Administration, is the public-sector body responsible for assessing and collecting taxes. The Tax Department in the Federal Republic of Germany is split between central government and the federal states.
The Federal Ministry of Finance is the supreme authority of the Federal Revenue Administration. Subordinate to it are various senior authorities which perform specific functions for which central government is responsible, such as the Federal Central Tax Office.
Strictly speaking, the Federal Revenue Administration includes the Federal Ministry of Finance as the supreme federal authority, the senior federal authorities, the medium-level authorities, local authorities and other departments such as the Data Processing and Information Technology Centre (ZIVIT).
It also includes authorities and public sector bodies under the authority of the Federal Ministry (e.g. the Federal Financial Supervisory Agency).
Illustration: Summary of the department (as at January 2016)
Please click on the left or above in the illustration for the authority you wish to select. Information and further links will be displayed.
The existing senior authorities and IT facilities of the Federal Revenue Administration were comprehensively reorganised on 1 January 2006, following the " Federal Revenue Administration Structural Development II" administrative reform project.
The key points were:
- The merging of fiscal roles of the Federal Finance Office with the administrative tax duties assumed from the Federal Ministry of Finance to form the Federal Central Tax Office (BZSt).
- The separation of the Central Services Department from the Federal Finance Office and merging with the role of the Federal Office for the Clarification of Unsettled Property Issues to form the Federal Office for Central Services and Unsettled Property Issues (BADV).
- The merging of the duties of the Data Processing and Information Technology Centre of the Federal Revenue Administration and the Department for Information Processing of the Federal Finance Office to form the Data Processing and Information Technology Centre of the Federal Revenue Administration (ZIVIT).