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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.
The competent authority is the Federal Central Tax Office (Bundeszentralamt für Steuern). [9] A taxpayer in Germany gets two types of tax numbers - Tax ID (Steueridentifikationsnummer) and Tax Number (Steuernummer). Tax ID is issued by the Federal Central Tax Office and the Tax Number is assigned by the local tax office (Finanzamt). [10]
The Finance Ministry is responsible for all aspects of tax and revenue policy in Germany and plays a significant role in European Union policy. It has nine directorates-general: [ 4 ] Directorate-General Z (Central Services): Deals with all ministerial organizational matters, including human resources, IT, occupational training, management, and ...
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English: Map of administrative divisions of Germany: states, government districts, districts and district-free towns. Date: 28 October 2013: Source: Own work .
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The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective ...