Advance ruling (Verbindliche Auskunft)
If you, as a taxpayer, entrepreneur, investor, are planning a certain matter, you can apply to the fiscal authorities for an advance ruling. This ruling gives you legal security regarding the tax assessment of the matter you present.
If no local tax office is responsible for you at the time of application, as you are applying from overseas, the German Federal Central Tax Office will process your application. Otherwise, the local tax office is responsible.