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Which tax office do I have to file my tax return with?

Natural persons must submit their income tax return to the tax office locally responsible for their tax domicile (tax office of domicile). For turnover tax, the tax office from whose district the business is wholly or predominantly operated (business tax office) is locally responsible. For the determination of the trade tax assessment amount, the tax office in whose district the management is located has local jurisdiction. In the case of commercial enterprises without management in Germany, the tax office in whose district a permanent establishment - or, in the case of several permanent establishments, the most economically significant one - is maintained is responsible (operating tax office).

 

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