1 Introduction
1.1 Generally, taxes are administered and enforced by the
relevant local tax office. These local tax offices administer, in
particular, the income tax to be paid by individuals, corporate
income tax (CIT) to be paid by corporations as well as value added
tax (VAT) and real estate transfer tax (RETT), where applicable.
Trade tax is based on the assessment of corporate taxes but is
enforced and assessed by the local municipalities.
1.2 The Federal Central Tax Office (Bundeszentralamt
für Steuern) is, among other things, responsible for
foreign taxpayers, e.g. for the exemption and tax refund of
withholding tax according to double tax treaties and EU directives,
advanced transfer pricing agreements as well as the issuance of tax
rulings for foreign investors and for several measures in
connection with VAT on cross-border supplies and services.
