Tips for Taxpayers – Which Tax Office Has Jurisdiction?

Tax offices are at the heart of Germany’s tax system. Although people often refer to “the tax office,” there is no single central agency for all taxpayers. Instead, there are various tax offices throughout Germany, each with jurisdiction over a specific district or city. As a taxpayer, it is helpful to know which tax office is responsible for you or your business. Since this question can be answered quickly and easily and does not require extensive tax experience, we would like to explain in this article how to find your tax office.

How do you find your local tax office?

As we mentioned in the introduction, there are many tax offices located in German cities and districts. Tax offices always have jurisdiction over their respective district or city. To find the right tax office, you simply need to use your place of residence as a guide. It is important to look for the district or city where your registered residence is located. Just because you are staying with a partner in another city, for example, does not mean that a different tax office is responsible. If you have multiple places of residence, you should consider where you primarily reside. If you are married and have multiple places of residence, the family residence is considered the district for the tax office.

As long as you take these factors and exceptions into account, you can quickly find the right tax office. Once you’ve determined which city or district applies to you, simply search online for “city”/“district” + “tax office” to find the appropriate one. Alternatively, you can also find information on the city or district’s website.

Note:

In large cities, such as Berlin, there are often several tax offices within a single city. You must therefore pay close attention to which district or neighborhood is responsible for you.

Which tax office after a move?

What happens regarding jurisdiction when you change your place of residence and move to another city or district? Here, too, the tax office’s jurisdiction is always determined by your current place of residence. Even if you move within a year, the tax office in your new city is always responsible. Consequently, your tax return should also be filed with the new tax office. If the tax return was submitted shortly before the move, the documents will be forwarded internally to the new tax office. With an online tax return, all data can be viewed anyway.

Note: There are exceptions that allow you to remain with your previous case worker for a limited time even after moving. This applies, for example, if there are still unresolved issues or disputes. However, you must submit a request for this.

Which tax office is responsible for self-employment?

Do you own a business or are you self-employed? Your place of residence is not relevant for determining which tax office has jurisdiction over your “business.” The tax office in the district or city where the business is conducted is responsible. This may, of course, overlap with your place of residence. However, it is also possible that your business is operated in Hamburg and thus the Hamburg tax office is responsible, even though you live in Kiel and the Kiel tax office would normally be responsible there.

Tax Advisors in Düsseldorf and Oberhausen

Are you still unsure which tax office is responsible for you? Do you have other tax-related questions you’d like answered? Our team of qualified professionals is happy to answer all your questions and assist with tax matters. As your tax advisor in Düsseldorf and Oberhausen, we’re always here for you! Contact us to schedule an appointment.