Field help: (2018) Relevant tax office

Select the tax office in the area in which you live when you file your tax return. The place of residence at the time of filing the tax return is decisive. This means that if you move during the year, the tax office of your new place of residence is responsible.

The selection list used by Lohnsteuer kompakt is based on the official list compiled by the Federal Central Tax Office which includes all current tax offices and is updated on a regular basis.

You will see the four-digit federal tax office number (BUFA number) in brackets. The last two or three digits of the BUFA number also form the first part of your tax number (based on the federal state you live in).

Special case 1: Pensioners residing abroad

The tax office Neubrandenburg (pension recipient abroad - RiA) in Mecklenburg-Vorpommern is responsible for you if you live abroad and receive only pensions from Germany. If you earn any other income, another tax office may also be responsible. In case of doubt, please contact the tax office in Neubrandenburg.

Special case 2: Moving out of Germany

If you do not earn any income in Germany after leaving the country, the responsibility remains with the tax office of your last place of residence.

If you also receive income in Germany after the year of departure, the responsibility for the assessment of the limited tax liability is determined according to sect. 50 para. 2 of the Income Tax Act (EStG) (Betriebsstättenfinanzamt) or sect. 19 para. 2 of the Fiscal Code (AO). The relevant tax office is then also responsible for the assessment periods in which unlimited tax liability still existed. Administrative proceedings that have already begun may be continued by the tax office responsible until now. In case of doubt, please contact your previous tax office.