BZSt: The Federal Tax Office – your central contact for federal tax matters 🇩🇪🏛️🌐

Description

The Federal Central Tax Office (BZSt) is a central federal authority of the German tax administration. 🚀 Unlike the state tax offices, which handle tax returns and assessments for most citizens and businesses, the BZSt handles specific tasks that require nationwide, central, or international coordination. It is your partner and the interface for a wide range of national and international tax matters, ensuring efficient and fair tax administration in Germany.

Our mission and our values

The primary mission of the Federal Central Tax Office (BZSt) is to ensure the functionality of the German tax system by performing central and international tasks . We make a significant contribution to strengthening tax justice and combating tax evasion.

Our vision is to be a modern, efficient, and trustworthy federal authority that makes an effective contribution to tax administration through expertise, innovative processes, and the use of digital technologies.

Our core values ​​that guide our actions include:

• Competence and expertise: We have in-depth knowledge in our specialist areas and are always up to date with the latest legal and technological developments. 💡

• Neutrality and fairness: We act impartially and apply tax law consistently and fairly. ⚖️

• Efficiency and service orientation: We strive to fulfill our tasks efficiently and make tax management easier for taxpayers and other authorities through clear communication and digital offerings. ✅

• Integrity and trust: We act transparently and ethically to gain and maintain the trust of the public and our partners. 🤝

Our tasks and services

The Federal Central Tax Office (BZSt) is responsible for a wide range of important central and international tax tasks that affect the daily lives of citizens and businesses:

• Allocation and administration of the tax identification number (IdNr): 🆔

  • Assignment and storage of the nationwide, permanent tax ID for every person registered in Germany.

  • This is the basis for communication with the tax authorities.

• VAT identification number (VAT ID number): 🌐

  • Allocation and administration of VAT identification numbers for companies participating in intra-Community trade in goods and services.

  • Confirmation procedure for the VAT ID number of other EU Member States.

• Capital gains tax (withholding tax): 💰

  • Refund of German capital gains tax and foreign withholding tax.

  • Certificates for the purpose of capital gains tax relief.

• International administrative assistance in tax matters: 🌍

  • Automatic exchange of financial account information (AEOI/CRS) and country-by-country reporting (CbC reporting) to combat international tax evasion.

  • Contact person for international requests for mutual assistance.

• VAT refund for foreign entrepreneurs: ✈️

  • Processing of applications from foreign companies for refunds of German VAT (and vice versa).

• Exemption certificates for construction work: 🏗️

  • Issuance of certificates for construction companies that require them to be exempt from tax deductions for construction services.

• Registration of foundations: 📜

  • Maintaining the foundation directory at the federal level.

• Central contact point for financial account information exchange:

  • Interface for the automatic exchange of financial account data with other countries.

• Digital Services: 💻

  • Provision of online portals and forms (e.g. within the ELSTER system or the BZSt online portal - BOP) for various application and information processes.

  • Comprehensive information is available on the website.

• Federal audit (in selected cases):

  • Conducting external audits of specific taxpayers (e.g. groups of particular importance).