Federal Central Tax Office
German federal agency
From Wikipedia, the free encyclopedia
The Federal Central Tax Office (Bundeszentralamt für Steuern, abbreviated BZSt) is a German federal agency responsible for administering sections of the national tax code. It was established on 1 January 2006 as part of the Federal Ministry of Finance and employs around 2,400 staff (as of 2021).[1]
| Bundeszentralamt für Steuern (BZSt) | |
 Emblem of the Federal Central Tax Office | |
 | |
| Agency overview | |
|---|---|
| Formed | 1 January 2006 |
| Jurisdiction | Government of Germany |
| Headquarters | |
| Employees | 2,400 (2021)[1] |
Agency executive |
|
Parent agency | Federal Ministry of Finance |
| Website | Official website  |
Since July 2007, the BZSt has issued a unique national identification number to every resident, replacing the formerly decentralized system. It also operates databases for local tax offices.
Departments
- Department Q (Querschnittsaufgaben, cross-sectional services): legal affairs, compliance, HR, internal services, IT, reporting, risk management, automation, and legal documentation
- Department I (Umsatzsteuer, VAT): VAT refunds, auditing, civil penalties, VAT ID issuance, and EU VAT reporting
- Department II (National taxes): insurance and fire brigade taxes, child benefits, private pensions (Riester and Rürup), capital gains exemptions, bank auditing, and certification of pension plans
- Department III (Foreign withholding taxes): treaty procedures, assistance with direct taxes, services for foreign investors, capital gains relief, and tax processing for foreign artists and athletes
- Federal Tax Auditing Departments I–III: employ about 500 auditors overseeing approximately 15,000 corporations
Offices
The BZSt has its main offices in Bonn (district of Beuel) at An der Küppe 1 and Platanenweg 33. Additional offices are located in Berlin, Saarlouis, and Schwedt/Oder.
