Bundeszentralamt für Steuern

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Unternehmen

Businesses

The Federal Central Tax Office (Bundeszentralamt für Steuern), as the higher federal authority in the portfolio of the Federal Ministry of Finance, performs numerous tasks with a national and international dimension which are assigned to it by the Financial Administration Act (FVG).

A large number of these tax tasks, which are also carried out in the interest of uniform taxation across federal states, relate to entrepreneurial activities. Both with domestic and international implications.

Topics

Advance Rulings

Advance rulings

If you as a tax citizen, entrepreneur or investor are planning to implement a certain situation, you can submit an application for binding information to the tax authorities in order to clarify the …
Advance Pricing Agreements

Advance Pricing Agreements

Under German law, an advance pricing agreement (abbreviated APA) is the combination of an advance agreement between countries regarding the transfer price between internationally affiliated companies …
capital yield tax relief

Capital income tax relief

In Germany, income from capital is subject to a 25% withholding tax plus a solidarity surcharge of 5.5%. In general, this applies regardless of whether the recipient (creditor) of the domestic income …

Central Electronic System of Payment Information (CESOP)

With the help of the payment information, the Member States of the European Union should be able to better combat VAT fraud, especially in the area of cross-border e-commerce. Through access to the …
Construction services

Construction services

Tax withholding for construction work – Retrieval of certificates of exemption
CbCR

Country by country report

Country-by-country reporting (CbCR) aims to provide tax authorities with additional information on cross-border corporate structures. Generating country-based reports for multinational enterprises and …
Foreign Investment Funds

Foreign investment funds

The BZSt is responsible for the taxation of investment funds and special investment funds, the assessment of tax bases of special investment funds and providing information on foreign legal forms and …

Insurance Tax and Fire Protection Tax

Germany’s Federal Central Tax Office (BZSt) is the nation’s competent authority for administering insurance and fire protection taxes. Insurance and fire protection taxes are self-assessed taxes. They …

Joint Audit (direct taxes)

So-called “joint audits“ are coordinated bilateral and multilateral tax audits which can be conducted in the context of mutual administrative assistance alongside the exchange of information on …
International Assistance

Mutual Agreement Procedures

The mutual agreement procedures referred to here are administrative procedures between two states which are linked to applications. They protect the taxpayer's right to be taxed in accordance with a …

Option under Section 1a Corporate Income Tax Act

The German Corporate Income Tax Modernization Act (KöMoG) introduced the corporate income tax option under Section 1a of the German Corporate Income Tax Act (KStG). This allows domestic and foreign …

Value Added Tax (VAT)

In the area of ​​sales tax, the BZSt issues, among other things, identification numbers required for business activities, receives summary reports and carries out an input tax reimbursement procedure …
Withholding Taxes

Withholding Taxes

Domestic income earned by foreign artists, athletes, license grantors and directors within the meaning of Section 49 Income Tax Act (EStG) is subject to limited tax liability. This income is taxed …

Reporting obligations of digital platform operators (DPI/DAC7)

Here you will find general information on the reporting obligations of digital platform operators under the Platform Tax Transparency Act (in German: Plattformen-Steuertransparenzgesetz, PStTG) as …

Non-Profit

A corporation pursues charitable purposes if its activities are aimed at selflessly promoting the general public in material, intellectual or moral areas. There is no support for the general public if …