There are 65 tax offices in Baden-Württemberg. The Oberfinanzdirektion Baden-Württemberg is the superior authority of the tax offices.
There are 65 tax offices in Baden-Württemberg. The Extern: Oberfinanzdirektion Baden-Württemberg is the superior authority of the tax offices.
16.206 employees, almost 4 million income tax and employee cases and 77.8 billion euros in tax revenue: Without the tax authorities, there would be no police officers to provide security, teachers to teach in schools or state buildings to be renovated. The tax offices determine the tax bases from tax returns or other information, set the respective taxes and collect them. The employees of the tax offices also provide general information on tax matters. However, individual advice is reserved for members of the tax advisory professions and lawyers.
The tax offices are responsible for income tax, wage tax, corporation tax, VAT and real estate transfer tax.
Some tax offices are also centrally responsible for certain taxation tasks, such as inheritance/gift tax, tax audits and the tax office.
The main federal customs offices have been responsible for motor vehicle tax since April 7, 2014.
Income tax, corporation tax and VAT are joint taxes that accrue to both the state and the federal government. Motor vehicle tax only flows to the federal government. The other taxes are due to the state.
For the municipalities, the tax office determines the assessment bases for trade tax and Grundsteuer, while the municipalities themselves determine and levy the taxes. The tax offices also assess and collect church tax for the religious communities that collect church tax.