What is the German Federal Central Tax Office (BZSt)? German Federal Central Tax Office (BZSt) Review

The Federal Central Tax Office (Bundeszentralamt für Steuern) as a high-level federal agency under the Federal Ministry of Finance (BMF) performs many tasks at national and international level assigned to it by the Financial Management Act (FVG). Part of its tasks extends to providing information to other authorities or exchanging information with other authorities.

Responsible

Federal tax audits, combating VAT fraud, international mutual agreements and arbitration, assigning tax identification numbers and corporate identification numbers, and other information transfers

department

As of August 2021, a total of 2,400 staff members support the Federal Central Tax Administration in processing tasks.

The bureau currently has four major departments, namely the central department, the tax department (N & U), the special unit, and the federal audit department.

丨Central departments (including classic areas such as organization, personnel, training and continuing education, family and internal services. In addition, cross-departmental work such as clarification of legal issues or legal impact assessment by the legal department is also carried out)

丨Tax U Department (processing sales VAT)

丨Tax Department N (dealing with national tax issues)

丨Special Units (Market Capital Group, International Information Exchange Group)

丨Federal Audit Department I

丨Federal Audit II Department

Federal Audit Division III (interdepartmental audit of corporate pension plans and payroll taxes, mutual agreement procedure under double taxation agreements)

References

• 1. About the German Federal Central Tax Office: Federal Central Tax Office