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Which German tax office is responsible? Guide for EU citizens

Redaktion Deutsches-Gewerbe.de · published · updated

Map of Europe on a wooden table with tax office letters, forms, a fountain pen and a passport

In short

If you live in another EU country and work self-employed in Germany, a central tax office determined by your country of residence handles your VAT. For Poland the initial letter of your surname or company name also decides. Income tax follows separate rules.

“Which tax office is responsible for me?” – every self-employed person from another EU country asks this. What counts is not nationality but residence: anyone living in Germany belongs to the local tax office of their place of residence, whether German, Polish or Romanian.

The rule: a central tax office by country

For businesses with residence or seat outside Germany, the local tax office is not responsible for VAT. Under § 21(1) sentence 2 AO and the VAT Jurisdiction Ordinance (UStZustV), one specific tax office handles all businesses from a given country – even if your trade is registered at a German business address.

Residence or seat inCompetent tax office (VAT)
BelgiumTrier
BulgariaNeuwied
DenmarkFlensburg
EstoniaRostock
FinlandBremen
FranceOffenburg
GreeceBerlin International
IrelandHamburg-Nord
ItalyMünchen
CroatiaKassel
LatviaBremen
LithuaniaMühlhausen
LuxembourgSaarbrücken I
MaltaBerlin International
NetherlandsKleve
AustriaMünchen
Polandby initial letter, see below
PortugalKassel
RomaniaChemnitz-Süd
SwedenHamburg-Nord
SlovakiaChemnitz-Süd
SloveniaOranienburg
SpainKassel
CzechiaChemnitz-Süd
HungaryZentralfinanzamt Nürnberg
CyprusBerlin International

Poland: the initial letter decides

Because so many self-employed people from Poland work in Germany, four tax offices share the work. What matters is the first letter of the surname – for a company, of the company name:

A–GH–ŁM–RS–Ż
Hameln-HolzmindenOranienburgCottbusNördlingen
  • Polish letters count too: Ł belongs to H–Ł; Ś, Ź and Ż to S–Ż.
  • Examples: Nowak → Cottbus, Kowalska → Oranienburg, Łukasik → Oranienburg, Wiśniewska → Nördlingen, Dąbrowska → Hameln-Holzminden.
  • Exception: businesses using the special online procedures under § 18(4e), § 18j or § 18k UStG (One-Stop-Shop) are handled by Cottbus regardless of the letter.

With double-barrelled names the first letter of the surname as stated in the trade registration counts.

What about income tax?

The central responsibility applies to VAT. For income tax § 19 AO applies: with residence in Germany, the residence tax office; without, the office where assets are located or the activity is mainly carried out. Whether you are liable to German income tax at all depends among other things on whether you have a permanent establishment here.

In practice

  1. You register your trade; the trade office informs the tax office.
  2. You receive the tax registration questionnaire – or complete it via ELSTER.
  3. The competent office issues your tax number.

All letters go to your address – so make sure you have an address for service where official post reliably reaches you.

Frequently asked questions

Does nationality determine the tax office?

No, residence or seat does. Anyone living in Germany belongs to the local tax office.

Which tax office handles self-employed people from Poland?

Depending on the surname’s or company name’s initial: A–G Hameln-Holzminden, H–Ł Oranienburg, M–R Cottbus, S–Ż Nördlingen.

Which office is responsible for Romania and Slovakia?

For both – and for Czechia – the tax office Chemnitz-Süd.

Sources

This article is for general information only and does not replace tax or legal advice.

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