Federal Central Tax Office
E459836
The Federal Central Tax Office is Germany’s national authority responsible for key centralized tax administration tasks, including tax identification numbers, international tax matters, and certain federal tax collections.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Federal Central Tax Office canonical | 2 |
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
German federal government agency
ⓘ
tax authority ⓘ |
| abbreviation | BZSt NERFINISHED ⓘ |
| country | Germany NERFINISHED ⓘ |
| employs |
civil servants
ⓘ
public service employees ⓘ |
| governs | implementation of specific federal tax laws ⓘ |
| handles |
applications for exemption from withholding tax in cross-border cases
ⓘ
information requests from foreign tax authorities ⓘ requests related to international tax withholding and refunds ⓘ |
| hasScope | nationwide tax administration tasks ⓘ |
| headquartersCountry | Germany ⓘ |
| headquartersLocation | Bonn NERFINISHED ⓘ |
| jurisdiction | Federal Republic of Germany NERFINISHED ⓘ |
| languageOfWorkOrName | German ⓘ |
| legalForm | federal higher authority ⓘ |
| locatedInTimeZone |
Central European Summer Time
ⓘ
Central European Time ⓘ |
| nativeName | Bundeszentralamt für Steuern NERFINISHED ⓘ |
| parentOrganization | Federal Ministry of Finance of Germany NERFINISHED ⓘ |
| partOf | German tax administration system ⓘ |
| responsibility |
administration of VAT identification numbers in cross-border contexts
ⓘ
administration of VAT refund procedures for foreign businesses ⓘ administration of capital yield tax in specific cases ⓘ administration of church tax on capital income in specific cases ⓘ administration of fire protection tax ⓘ administration of insurance tax ⓘ administration of mini one-stop shop (MOSS) / one-stop shop (OSS) VAT schemes ⓘ administration of tax identification numbers for businesses ⓘ administration of tax identification numbers for individuals ⓘ allocation and administration of tax identification numbers ⓘ central coordination of tax audits in multinational enterprises ⓘ centralized tax administration tasks ⓘ certain federal tax collections ⓘ coordination of electronic tax data exchange ⓘ exchange of tax information with foreign tax authorities ⓘ implementation of international tax agreements ⓘ international tax matters ⓘ issuing tax residence certificates ⓘ support of double taxation agreement application ⓘ withholding tax refund procedures ⓘ |
| sector | public administration ⓘ |
| subordinateTo | Federal Ministry of Finance of Germany NERFINISHED ⓘ |
| supervises | certain centralized tax procedures for other German tax offices ⓘ |
| website | https://www.bzst.de ⓘ |
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.