Administration - General
The taxes are administered by the federal fiscal authority, the federal states' fiscal authorities and the associations of local authorities.
The tax offices are federal states' fiscal authorities and administer the taxes on income, property and transactions for order of the federation, as well as the state taxes and certain municipal taxes. In this context, the determination of the standard values for domestic property is one of the duties of the tax offices. The real property tax, e.g. links onto these standard values.
The main customs offices are federal fiscal authorities and administer customs duties, the consumption taxes regulated by federal act, as well as charges within the scope of the European Union. They are also responsible for the customs supervision of goods traffic across the border, for border control and other tasks transferred to it.
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Federal fiscal authority
Federal states' fiscal authority
As the Federal Central Tax Office (Bundeszentralamt für Steuern) takes over some administrative tasks of the Federal Ministry of Finance in the sector of tax law. The tasks are individually regulated by the Finance Administration Act (FVG) and other federal laws. Detailed information about the tasks and services of the Federal Central Tax Office can be called off under www.bzst.bund.de.
Further information about the proceedings can be called off in the left navigation bar.
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