Bundeszentralamt für Steuern

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Regulations (Legal Texts)

The Federal Central Tax Office accepts no responsibility for the completeness and accuracy of the legal provisions provided here. The editorial team endeavours to incorporate the latest amendments in a timely manner. However, since updates, particularly in the case of extensive changes, can take some time, no guarantee can be given that the legal provisions provided are always up to date.

The same applies to the content of pages that have not been created by the Federal Central Tax Office but to which reference is made (links).

Only the publications in the official promulgation organ (usually the Federal Law Gazette or Federal Gazette) have an official character.


Bundeszentralamt für Steuern (Federal Central Tax Office)

Ludwig-Karl-Balzer-Allee 2
66740 Saarlouis

Fax: +49 228 406-3801


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