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Which tax authority is responsible for issuing binding information in accordance with Section 89(2) of the German Fiscal Code (Abgabenordnung)?

The tax office that would be locally responsible for taxation if the facts on which the application is based were to materialise is responsible for issuing binding information. In deviation from this, the Federal Central Tax Office (BZSt) is responsible for providing information to applicants for whom no tax office is responsible at the time of application in accordance with sections 18 - 21 of the German Fiscal Code (Abgabenordnung). However, the regulation on the competence of the BZSt only applies to requests for information on questions of income tax, corporation tax and turnover tax.

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