Finanzamt

Finanzamt is the local tax authority in Germany responsible for the assessment and collection of most taxes. Each Finanzamt serves a defined district within a German state and operates under the jurisdiction of the state's tax administration as part of the federal tax system.

Key duties include registering taxpayers, processing tax returns, issuing tax assessments (Steuerbescheid), and collecting taxes. It handles income tax for individuals, corporate tax for companies, value-added tax (Umsatzsteuer), trade tax (Gewerbesteuer), and property tax (Grundsteuer). The Gewerbesteuer is levied by municipalities but administered through the Finanzamt; the other main taxes are collected and administered by the Finanzamt.

During interaction, taxpayers may obtain a Steuernummer (tax number) from their Finanzamt for tax filings; for individuals the Steueridentifikationsnummer is issued by the Federal Central Tax Office. Tax returns can be filed via ELSTER online portal or on paper, and communications often occur via ELSTER, mail, or phone. The Finanzamt issues tax assessments (Steuerbescheid) after reviewing the return and uses the payments to settle the tax liability.

The administration is organized in the states and coordinates with federal agencies such as the Bundeszentralamt für Steuern for central tasks. The Finanzamt handles audits and enforcement when taxes are unpaid or underreported.