The Federal Central Tax Office (German: Bundeszentralamt für Steuern, abbreviated BZSt) is a German federal agency responsible for administering various sections of the country's tax code. It was created out of its current parent agency, the Federal Ministry of Finance, on 1 January 2006 and has approximately 2,200 employees.[1]
Offices of the BZSt at Platanenweg 33 in Bonn
Beginning in July 2007, the BZSt began issuing a unique National identification number to every resident, replacing the formerly decentralized system. The BZSt also operates informational databases relating to the local tax offices.
Departments
Department "Q" ("Querschnittsaufgaben": Cross-sectional responsibilities)
Application processing and reporting for tax-exempted entities
Application processing and reporting for pension payments
Certification of private pension plans ("Riester" and "Rürup" plans), investment taxes, and returning of paid-in capital
Tax Info Center, VAT Service Group
Tax Department III ("Foreign withholding taxes")
Mutual agreement procedures as per international tax treaties
Administrative assistance for direct taxes
Primary contact point for foreign investors
Relief of German capital gains withholding taxes
Tax exemption certifications for construction industry as per §48(b) of the Income Tax Law (EStG)
Tax processing for foreign artists and athletes
Information center for foreign tax relationships
Federal Tax Auditing Department I (product branch)
Federal Tax Auditing Department II (service branch)
Federal Tax Auditing Department III (cross-sector task)
The Federal Tax Auditing Departments I, II and III employ approximately 500 auditors, who are responsible for reviewing the roughly 15,000 concerns incorporated in Germany.
To increase efficiency and effectiveness in the administration of taxes, the Regulatory Impact Assessment, Risk Management, and Reporting departments are being expanded.
Offices
The BZSt's main offices are in Bonn in the district of Beuel at An der Küppe 1 and Platanenweg 33. Additional offices are in Berlin, Saarlouis, and Schwedt/Oder.
