Each tax office is subdivided into different areas of responsibility in which we jointly process the tax concerns of taxpayers.
The offices of the tax office at a glance
We are responsible for processing the tax affairs of most taxpayers. In our area of responsibility, we process the tax cases of all natural persons with income from business operations, self-employment, agriculture and forestry, employment, capital assets, letting and leasing and other income (e.g. pensions or private sales transactions).
We also process applications for non-assessment (NV) certificates and applications for income tax reductions.
In particular, we process the tax returns of corporations (e.g. AG, GmbH), partnerships (e.g. GbR, KG and OHG) and associations. In this context, we also decide on the charitable status of associations.
We process appeals at the tax office, e.g. appeals against tax assessments. However, we only become involved if the tax office that issued the assessment notice does not grant the taxpayer's application or no other agreement can be reached. In addition, we represent the tax office in court proceedings before the tax court and the Federal Fiscal Court.
We process and monitor advance VAT returns, check the opening of new businesses (start-ups) and are also responsible for all other VAT-related issues.
We audit the VAT matters of the companies on site. Our audit findings and our subsequent audit report provide the back office with the basis for the correct assessment of VAT.
To ensure that VAT is assessed and collected uniformly, we can enter the properties and premises of commercial or self-employed persons during business and working hours to establish facts that are relevant to VAT taxation.
We process and monitor employers' income tax returns. We are also responsible for clarifying any doubts that may arise.
We audit companies' payroll tax matters on site with regard to payroll tax issues. Our findings and the audit report provide the back office with the basis for correct tax assessment.
We determine the real estate transfer tax for the acquisition of land (real estate). We also determine the value of land. This value is the basis for property tax. We also value properties (needs assessment) that are inherited or given away so that inheritance or gift tax can be calculated.
We are responsible for the monitoring and complete, correct and timely processing of all payment transactions in the tax offices.
We take care of the recovery of unpaid amounts due.
In our area of responsibility, enforcement officers are also deployed in the field for this purpose.
We are responsible for the monitoring and complete, correct and timely processing of all payment transactions at the tax offices. We also take care of the recovery of unpaid amounts due.
In our area of responsibility, enforcement officers are also deployed in the field for this purpose.
We are responsible for the assessment of inheritance and gift tax.
We audit the tax matters of companies on site. We include all tax-relevant matters in our audit report and thus form the basis for the tax assessment by the tax authorities.
Our top priority is the uniform assessment of tax. In this context, our main task is to investigate and uncover tax offenses. As part of the investigation of the facts, we determine both the tax bases and the circumstances of the offense that are relevant under criminal law.
As an investigative body of the public prosecutor's office, the tax investigation officers can carry out criminal proceedings (e.g. house searches).
In criminal tax matters, we perform the tasks of the competent criminal prosecution authority, which are otherwise performed by the public prosecutor's offices. This means that we lead the investigations and, once they have been completed, also apply for penalty orders, for example.