tax authorities (Finanzamt)
E798888
Tax authorities (Finanzamt) are the German government offices responsible for administering and enforcing tax laws, including assessing tax liabilities and granting charitable status to eligible organizations.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Finanzamt | 0 |
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
government agency
ⓘ
public administration body ⓘ tax authority ⓘ |
| administers |
capital gains tax
ⓘ
corporation tax ⓘ gift tax ⓘ income tax ⓘ inheritance tax ⓘ trade tax (assessment) ⓘ value added tax ⓘ wage tax ⓘ |
| appliesLaw |
Abgabenordnung
NERFINISHED
ⓘ
Einkommensteuergesetz NERFINISHED ⓘ German tax law ⓘ Gewerbesteuergesetz ⓘ Körperschaftsteuergesetz ⓘ Umsatzsteuergesetz ⓘ |
| collectsRevenueFor |
German federal states
ⓘ
federal government of Germany NERFINISHED ⓘ municipalities in Germany ⓘ |
| country | Germany NERFINISHED ⓘ |
| employs |
civil servants
ⓘ
tax officials ⓘ |
| function |
assessment of tax liabilities
ⓘ
collection of taxes ⓘ enforcement of tax claims ⓘ granting charitable status ⓘ issuing tax assessment notices ⓘ issuing tax identification numbers for businesses ⓘ issuing tax numbers ⓘ processing objections to tax assessments ⓘ processing tax returns ⓘ revoking charitable status ⓘ tax audits ⓘ |
| grantsStatus |
charitable organization status
ⓘ
non-profit status ⓘ tax-privileged status for associations ⓘ |
| hasOfficeType |
large taxpayer office
ⓘ
local tax office ⓘ tax investigation office ⓘ |
| jurisdiction | Federal Republic of Germany NERFINISHED ⓘ |
| languageOfOperation | German ⓘ |
| legalStatus | part of indirect federal administration ⓘ |
| overseenBy | state ministry of finance NERFINISHED ⓘ |
| primaryGoal |
implementation of tax laws
ⓘ
securing tax revenue ⓘ |
| relatedConcept |
German Federal Central Tax Office (Bundeszentralamt für Steuern)
NERFINISHED
ⓘ
taxpayer in Germany ⓘ |
| sector | public sector ⓘ |
| subordinateTo | German federal states ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
registered association (eingetragener Verein)
→
charitableStatusGrantedBy
→
tax authorities (Finanzamt)
ⓘ