Regulations
| Title | Brief description | Format | Size |
|---|---|---|---|
| Finanzverwaltungsgesetz | Finanzverwaltungsgesetz (FVG) | URL | k.A. |
| Abgabenordnung | Abgabenordnung (AO) | URL | k.A. |
| Umsatzsteuergesetz | Umsatzsteuergesetz (UStG) | URL | k.A. |
| Umsatzsteuerdurchführungsverordnung | Umsatzsteuerdurchführungsverordnung (UStDV) | (166778 Bytes) | |
| Umsatzsteuerzuständigkeitsverordnung | Liste der zentral zuständigen Finanzämter | (61678 Bytes) |
Note:
The Federal Central Tax Office does not accept any liability for the completeness and accuracy of the statutory provisions made available here. The editorial team endeavours to incorporate current amendments as quickly as possible. However, as updating may take some time, especially if the amendments are extensive, no guarantee can be given that the status of legislation provided is always current.
The same applies to the content of websites which have not been produced by the Federal Central Tax Office, but to which reference is made (links).
Only publications in the official journal (usually the Bundesgesetzblatt (Federal Official Journal) or Bundesanzeiger (Federal Gazette) are authentic.
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