German tax offices (Finanzamt & BZSt)

German tax offices (Finanzamt & BZSt)

German tax offices (Finanzamt & BZSt)

All expats who live and work in Germany will come into contact with the Bundeszentralamt für Steuern (BZSt) and the Finanzamt, the government authorities responsible for taxation in Germany.

Tax administration in Germany

Responsibility for taxation in Germany is shared between two agencies: the Bundeszentralamt für Steuern (BZSt) and the Finanzamt.

Bundeszentralamt für Steuern (BZSt)

The Bundeszentralamt für Steuern (Federal Central Tax Office or BZSt) is a branch of the German Federal Ministry of Finance. It deals with national tax matters, including:

Contacting the Bundeszentralamt für Steuern

Although most everyday queries should be directed to your local tax office (see below), you may also wish to contact the BZSt. They deal with general questions on topics such as:

  • Tax IDs
  • Capital gains tax relief
  • Withholding tax relief
  • VAT refunds for foreign entrepreneurs
  • Church tax

The contact details are different, depending on the nature of your query. You can find all the contact details on the BZSt’s website.


The Finanzamt (tax office) is a local authority that administers taxes (with the exception of customs duties) on behalf of the municipality, federal state and federal government. There are around 650 tax offices across Germany, who are responsible for:

Contacting your local Finanzamt

The tax office responsible for you is determined by where you live. If you change your address, your competent tax office will change as well. You can find your closest Finanzamt by entering your postcode into the Finanzamt24 website.

Although most tax offices offer drop-in appointments, to avoid long waiting times it’s best to book an appointment in advance, if possible. Note that the staff cannot be expected to give advice in English. If this is likely to be an issue for you, it may be worth consulting with an English-speaking tax advisor, who can liaise with the tax office on your behalf.

Online tax office (ELSTER)

Rather than attending the tax office in person, it is increasingly possible to manage many of your tax affairs online, including income tax returns and VAT payments. This can be done via ELSTER, the “online tax office” created by the BZSt.

Expats & German tax offices

Once you have received your tax ID from the BZSt, your local Finanzamt will then be responsible for almost all of your day-to-day tax administration. You should direct any queries to them. Your income tax return (if you complete one) should also be submitted to your local tax office.

Read also

  • German tax services & advisors in Germany

    German tax services & advisors in Germany

    In need of tax advice or tax services in Germany? Have a look at our list of German tax consultants, advisors and accountants for expats.
    read more
  • Tax ID Germany (steuerliche Identifikationsnummer)

    Tax ID Germany (steuerliche Identifikationsnummer)

    Information for expats on the German Tax ID (steuerliche Identifikationsnummer, Steuer-ID, IdNr.): how to apply, the Tax Number, replacing a lost Tax ID.
    read more
  • Taxation in Germany

    Taxation in Germany

    All expats need to know about taxation & the tax system in Germany, responsible tax authorities, ELSTER & asking tax advisors for help with German taxes.
    read more
  • ELSTER - The online tax office in Germany

    ELSTER - The online tax office in Germany

    Doing your German taxes online with ELSTER: how to register, the Zertifikatsdatei, auto-filled forms, how to do your self-employed / freelancer tax return.
    read more
  • Organisations & Agencies in Germany

    Organisations & Agencies in Germany

    Overview of the main organisations and agencies expats in Germany are likely to encounter, including citizens' offices & tax authorities.
    read more
  • Citizens' office (Bürgeramt)

    Citizens' office (Bürgeramt)

    The citizens' office (Bürgeramt) provides many services to expats in Germany, including registering, taxes, licences, passports, benefits & business admin.
    read more
  • Welcome centers in Germany

    Welcome centers in Germany

    If you have recently relocated to Germany, you might consider paying a visit to your local expat welcome center.
    read more