Value Added Tax

Tax offices for companies based abroad

If a foreign company does business in Germany, the turnover is subject to VAT taxation in Germany in just the same way as for domestic companies. Companies based abroad are companies which do not have a domicile, head office or branch office in Germany (Art. 13b para. 4 Value Added Tax Act – UStG). In principle, a foreign company which does not have a domicile in Germany must report sales which are subject to tax in Germany to the German tax authority, must pay such tax, and must submit a tax declaration. For this purpose, the company must register for VAT purposes with the responsible tax office. The following tax offices in Germany are responsible, as set out in Art. 21 Fiscal Code (AO) para. 1 sentence 2, depending on the country in which the respective company is domiciled:
Domicile, registered office or head office: Responsible tax office:
Republic of Austria Finanzamt München
Republic of Belarus Finanzamt Magdeburg
Kingdom of Belgium Finanzamt Trier
Republic of Bulgaria Finanzamt Neuwied
Republic of Croatia Finanzamt Kassel-Hofgeismar
Czech Republic Finanzamt Chemnitz-Süd
Kingdom of Denmark Finanzamt Flensburg
Republic of Estonia Finanzamt Rostock
Republic of Finland Finanzamt Bremen
French Republic Finanzamt Offenburg
Hellenic Republic Finanzamt Berlin-Neukölln
Republic of Hungary Zentralfinanzamt Nürnberg
Republic of Ireland Finanzamt Hamburg Nord
Italian Republic Finanzamt München
Republic of Latvia Finanzamt Bremen
Principality of Liechtenstein Finanzamt Konstanz
Republic of Lithuania Finanzamt Mühlhausen
Grand-Duchy of Luxembourg Finanzamt Saarbrücken Am Stadtgraben
Republic of Macedonia Finanzamt Berlin-Neukölln
Principality of Monaco Finanzamt Offenburg
Kingdom of the Netherlands Finanzamt Kleve
Kingdom of Norway Finanzamt Bremen
Republic of Poland
Company name A-G
Finanzamt Hameln
Republic of Poland
Company name H-L
Finanzamt Oranienburg
Republic of Poland
Company name M-R
(and all other companies using the procedure persuant to Art. 18 para. 4e UStG)
Finanzamt Cottbus
Republic of Poland
Company name S-Z
Finanzamt Nördlingen
Portuguese Republic Finanzamt Kassel II-Hofgeismar
Romania Finanzamt Chemnitz-Süd
Russian Federation Finanzamt Magdeburg
Slovak Republic Finanzamt Chemnitz-Süd
Republic of Slovenia Finanzamt Oranienburg
Kingdom of Spain Finanzamt Kassel II-Hofgeismar
Kingdom of Sweden Finanzamt Hamburg-Nord
Swiss Federation Finanzamt Konstanz
Republic of Turkey Finanzamt Dortmund-Unna
Ukraine Finanzamt Magdeburg
United Kingdom of Great Britain and Northern Ireland Finanzamt Hannover-Nord
USA Finanzamt Bonn-Innenstadt
Other foreign states
Finanzamt Berlin-Neukölln
If you have not found a Tax Office responsible for your country, please contact
Finanzamt Berlin Neukölln; Thiemannstr. 1; 12059 Berlin;
Tel.: 030/902416-0, Fax: 030/902416-900.
For further information, please contact the responsible Chamber of Industry and Commerce. You can find the Chamber of Commerce and Industry which is competent for your company with the IHK-Finder.
Despite careful checking, we can accept no warranty for the correctness of the data. In case of doubt, please contact the responsible Tax Office.
Status: January 2021