Law on financial management (financial management act-FVG)

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FVG

Date of completion: 30.08.1971

Full quote:

" Financial Management Act as amended by the Notice of 4 April 2006 (BGBl. I p. 846, 1202), most recently by Article 12 of the Law of 22 December 2014 (BGBl. I p. 2417).

Status:	New by Bek. v. 4.4.2006 I 846, 1202;
	Last amended by Art. 12 G v. 22.12.2014 I 2417

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1980 + + +) 

  

Entry into force Recast Art. 17 FAnpG 600-4
The G was decided as Article 5 G 600-4 v. 30.8.1971 I 1426 of the Bundestag with the consent of the Bundesrat. It's gem. Article 17 of this Act entered into force on 3 September 1971.

Section I
General provisions

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§ 1 Federal Financial Authorities

Federal Financial Services

1.

as the highest authority: the Federal Ministry of Finance;

2.

as top authorities: the Federal monopoly administration for Branntwein, the Federal Compensation Office, the Federal Tax Office and the Federal Office for Central Services and Open Property Issues;

3.

as the central authorities, where established: the Federal Finance Directorates and the Customs Crime Office;

4.

as local authorities: the main offices, including their departments (customs offices) and the customs offices.

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§ 2 LandesfinanzAuthorities

(1) State financial authorities shall be

1.

as the supreme authority: the competent national authority responsible for the financial management;

2.

supervisors, to the extent that they are established under this law or under national law as national financial authorities;

3.

as central authorities, as far as established: the Oberfinanzdirektionen; instead of the Oberfinanzdirektionen (Oberfinanzdirektionen), supervisors can enter in accordance with point 2;

4.

as local authorities: the financial offices.

(2) By means of a legal regulation of the competent national government, a data center of the Land Finance Administration can be considered as part of the highest national authority responsible for the financial administration, as a top authority or as part of a senior authority, which according to national law shall be established as the Landesfinanzbehörde (Landesfinanzbehörde) pursuant to paragraph 1 (2) or (3), as part of a Oberfinanzdirektion, as a tax office or as part of a financial office. The provincial government can transfer the authorisation by means of a legal regulation to the supreme state authority responsible for the financial management. To the extent that a data center of the financial administration is established, further tasks may be assigned to it, including from the business area of another top state authority. (3) By means of a legal regulation of the competent state government, it can be used for Cash transactions other local authorities are to be determined by state financial authorities (special national financial authorities). The second sentence of paragraph 2 shall apply. Unofficial table of contents

§ 2a Waiving of the central authorities, task perception by other financial authorities

(1) By means of a legal regulation, it is possible to dispense with central authorities. The German Federal Ministry of Finance and the Land Government responsible for the field of tasks of the country are responsible for the legal decree. The provincial government can transfer the authorisation by means of a legal regulation to the supreme state authority responsible for the financial management. The Federal Ministry of Finance's ordinance of law does not require the approval of the Federal Council. (2) The Federal Finance Directorates and the President of the Federal Finance Directorates shall be waived, shall not be required to be provided by the Federal Finance Agency. assigned tasks of the Federal Financial Administration to the supreme authority according to § 1 No. 1 and the tasks of the Land Finance Administration assigned to the Oberfinanzdirektionen to the supreme authority in accordance with § 2 para. 1 no. 1 above. The Federal Ministry of Finance, which does not require the approval of the Federal Council, can carry out federal tasks in accordance with the first sentence of another Federal Finance Agency. By means of a legal decree of the competent state government, national tasks can be transferred according to the first sentence of another state financial authority. The provincial government can transfer the authorisation by means of a legal regulation to the supreme state authority responsible for the financial management. Unofficial table of contents

§ 2b (omitted)

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§ 3 Management of the financial administration

(1) The Federal Ministry of Finance is the head of the Federal Finance Administration. The Federal Compensation Office is subject to the official supervision of the Federal Ministry of Finance. To the extent that the Federal Finance Authorities have to carry out tasks from the business unit of another Federal Ministry, the Federal Financial Authorities shall issue the technical instructions. In consultation with the Federal Ministry of Finance, technical instructions, which have a significant organisational impact, are carried out in consultation with the Federal Ministry of Finance. (2) The competent national authority responsible for the financial administration is responsible for managing the country's financial administration. To the extent that state financial authorities have to carry out tasks from the business area of another supreme state authority, these authorities shall issue the technical instructions. Technical instructions, which have significant organisational implications, shall be carried out in consultation with the supreme state authority responsible for the financial management.

Section II
Supervisors

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§ 4 Headquarters and tasks of the Federal Supreme Authorities

(1) The Federal Ministry of Finance shall determine the seat of the Federal Supreme Authorities, unless otherwise provided by law. (2) The Federal Supreme Authorities shall, under their own responsibility, carry out tasks which are to be carried out by this Act or by others. Federal laws are assigned. (3) The Federal Supreme Authorities are responsible for the tasks of the Federal Government, with the implementation of which they are carried out by the Federal Ministry of Finance or with the consent of the Federal Ministry of Finance. shall be assigned. Unofficial table of contents

§ 5 Tasks of the Federal Central Office for Taxes

(1) The Federal Central Office for Taxes has the following tasks, without prejudice to Article 4 (2) and (3):

1.

participation in external audits (§ 19);

2.

the discharge of German tax deductions (refunds and exemptions) in the cases of § § 43b and 50g of the Income Tax Act as well as on the basis of agreements to avoid double taxation;

3.

discharge in respect of German property or traffic taxes in relation to international organisations, official intergovernmental bodies, foreign missions, professional consular missions and their members on the basis of international law Agreement or special legal arrangement according to detailed instructions of the Federal Ministry of Finance;

4.

the participation in the review of the tax bases for foreign investment shares, the determination of whether or not the requirements for an investment fund have been met, and the publication of these findings in accordance with the Investment Tax Act of 15 December 2003 (BGBl. 2676, 2724), the most recent of which is Article 8 of the Law of 26 June 2013 (BGBl. 1809), as amended; the review shall be carried out at the request of either the Landesfinanzbehörde (Landesfinanzbehörde) or by random sampling;

5.

the exercise of the function of the competent authority in the field of fiscal law and administrative assistance and in the conduct of the procedures for understanding and arbitration under the Double Taxation Agreements and the Convention No 90 /436/EEC on the Elimination of double taxation in the case of profit adjustments between associated companies of 23 July 1990 (OJ L 327, 28.8.1990, p. EC No 10), as amended, in so far as the competent Federal Ministry has delegated its powers in this area;

5a.

the receipt and forwarding of reports pursuant to Section 117c of the Rules of Procedure and the execution of fines in the cases of § 379 (2) (1b) of the Tax Code;

6.

the central collection and evaluation of documents relating to tax foreign relations according to the details of the Federal Ministry of Finance;

7.

in the case of persons who are not resident within the scope of this Act, the determination of the financial office responsible for taxation where several tax offices are responsible for the local authority or where they are not responsible for the local authority or where otherwise Doubts about local competence exist;

8.

the remuneration of the pre-tax amounts in the special procedure in accordance with section 18 (9) of the VAT Act;

9.

on the basis of Council Regulation (EU) No 904/2010 of 7 June 2010. October 2010 on administrative cooperation and the fight against fraud in the field of value added tax (OJ L 327, 22.12.2010, p. OJ L 268, 12.10.2010, p. 1)

a)

the award of the VAT identification number (§ 27a of the VAT Act),

b)

the receipt of the summary reports (Section 18a of the VAT Act) and the storage of the data,

c)

the exchange of stored information with other Member States;

10.

the issue of certificates in application of Article 151 of Council Directive 2006 /112/EC of 28 November 2006 on the common system of value added tax (OJ L 327, 30.12.2006, p. 1, OJ L 335, 20.12.2007, p. 60), as last amended by Directive 2013 /61/EU (OJ L 347, 27.12.2013, p. 5), as amended, as proof of the exemption from turnover tax for transactions carried out in other Member States of the European Union by the intermediary State established in the scope of this Act Institutions, permanent diplomatic missions and professional consular posts and their members shall be carried out;

11.

the implementation of the family performance compensation in accordance with § § 31, 62 to 78 of the Income Tax Act. The Federal Employment Agency (Bundesagentur für Arbeit) provides the Federal Central Office for Taxes with its services as family coffers for the implementation of these tasks. Further details, in particular the amount of the reimbursement of the administrative costs, shall be governed by an administrative arrangement. The Executive Board of the Federal Employment Agency may, within its sphere of competence, by way of derogation from the provisions of the tax rules on the local competence of the financial authorities, decide on the right to child benefit for certain Suburbs or groups of beneficiaries of another family fund. The Federal Ministry of Finance is authorized to establish federal family coffers for the performance of the duties of the family coffers pursuant to Section 72 (1) of the Income Tax Act by means of a decree law which does not require the approval of the Federal Council. These can also carry out tasks on behalf of the indirect administration. The state governments are authorized to establish, by means of a decree law, Land family coffers for the performance of the tasks pursuant to Section 72 (1) of the Income Tax Act. These can also carry out tasks of the indirect administration. The authorisation may be transferred by means of a legal regulation to the competent national authorities responsible for the financial management. The family coffers are considered federal financial authorities as far as they carry out family performance compensation and are subject to the supervision of the Federal Central Office for Taxes;

12.

the execution of the apportionment pursuant to § 50 (2) sentence 2, second sentence, of the Income Tax Act and Section 32 (2) (2) of the Corporate Tax Act as well as the implementation of the tax deduction procedure in accordance with Section 50a (1) of the Income Tax Act, including the adoption of, and enforcement of, liability and recovery claims from the date to be determined by a decree of law of the Federal Government with the consent of the Federal Council, which is not before 31 December 2011;

13.

the centralised collection and evaluation of information on fraud in the area of turnover tax provided by the financial authorities of the countries;

14.

the collection, evaluation and disclosure of the data to be transmitted in accordance with § 45d of the Income Tax Act in the cases referred to therein and the transmission of the identification number (§ 139b of the Tax Code) in the inquiry procedure in accordance with § 44a (2a), Articles 3 to 7 of the Income Tax Act;

15.

the coordination of VAT audits carried out by the national financial authorities in cross-border and cross-border cases;

16.

the pooling and evaluation of information on the identification of facts which are worthy of examination in order to identify and assess the facts of the case;

17.

the monitoring of electronically supplied services in support of the regional tax administrations in the taxation of sales of electronic commerce;

18.

a)

the forwarding of the data to be transmitted in the cases referred to in Article 10 (2a) and (4b) of the Income Tax Act,

b)

the collection, evaluation and disclosure of the data to be transmitted in the cases referred to in Article 10a (5) of the Income Tax Act,

c)

the collection, evaluation and disclosure of the data to be transmitted in accordance with § 22a of the Income Tax Act in the cases referred to therein,

d)

the collection of the delay in accordance with Section 22a (5) of the Income Tax Act and the examination of whether the compensians have fulfilled their obligations under Section 22a (1) of the Income Tax Law,

e)

the transmission of the identification number (§ 139b of the tax code) in the enquiry procedure in accordance with § 22a (2) in conjunction with Section 10 (2a) and (4b), Section 10a (5) and Section 32b (3) sentence 1 of the Income Tax Act,

f)

the granting of the pension allowance in accordance with Section XI of the Income Tax Act and

g)

the execution of fine-fine procedures according to § 50f of the Income Tax Act.

The Federal Central Office for Taxes makes use of the German Pension Insurance Act to carry out these tasks, insofar as this is the central body within the meaning of Section 81 of the Income Tax Act, by way of the Organ Bond. The Deutsche Rentenversicherung Bund is subject to the supervision of the Federal Central Office for Taxes. Further details, in particular the amount of the reimbursement of the administrative costs, shall be governed by a management agreement;

19.

the central collection of the information provided by the financial authorities on the issued exemption certificates in accordance with Section 48b of the Income Tax Act and the issuing of information by means of an electronic query to the nominee in the Article 48 (1), first sentence, of the Income Tax Act on the Exemption Certificates transmitted;

20.

the entry of the uniform flat-rate tax in accordance with Section 40a (2) of the Income Tax Act. The Federal Central Office for Taxes is serving the Deutsche Rentenversicherung Knappschaft-Bahn-See (German Pension Insurance) as the institution of the pension insurance scheme in the form of an organ loan. Further details, in particular the amount of the reimbursement of the administrative costs, shall be governed by an administrative arrangement. The Deutsche Rentenversicherung Knappschaft-Bahn-See as the institution of the pension insurance scheme is valid for the performance of this task as a federal financial authority and is subject to the supervision of the Federal Central Office for Taxes.

21.

the implementation of the taxation procedure in accordance with Section 18 (4c) of the VAT Act, including the related activities under Chapter XI, Section I of Council Regulation (EU) No 904/2010 of 7 June 2010. October 2010 on administrative cooperation and the fight against fraud in the field of value added tax (OJ L 327, 22.12.2010, p. OJ L 268, 12.10.2010, p.1);

22.

the award and administration of the identification property in accordance with § § 139a to 139d of the German Tax Code;

23.

the confirmations in accordance with § 18e of the Sales Tax Act 1999;

24.

the retrieval of data from the files held by the credit institutions pursuant to § 93b of the Tax Code in conjunction with Section 24c (1) sentence 1 of the Banking Act and the forwarding of the retrieved data to the competent financial authorities;

25.

the management of the insurance and fire protection tax and the central collection and evaluation of the information for the management of the insurance and fire protection tax;

26.

the receipt of information and payments of interest-rate abatation pursuant to the Zinine Information Regulation and its forwarding;

27.

the issuing of binding information pursuant to section 89 (2) sentence 3 of the tax code;

28.

the support of the financial authorities of the countries in the prevention and prosecution of tax offences with transnational, international or significant importance, and in the case of advertisements in accordance with Section 116 (1) of the German Tax Code. In order to carry out this task, the Federal Central Office for Taxes shall collect and evaluate all the information required for this purpose and the authorities of the Länder on the information concerning them and on the relationships which have been experienced by the Federal Office for the purpose of carrying out this to inform criminal offences;

28a.

the forwarding of communications pursuant to Section 116 (1) of the Tax Code to the competent financial authorities of the Customs Administration;

29.

the implementation of the separate determination and issue of the certificate in accordance with Section 27 (8) of the Corporate Tax Law;

30.

the formation, storage and provision of electronic wage tax deductitiy;

31.

the central collection of data on group overviews (consolidated directory) transmitted by the financial authorities of the countries, as well as the issuing of information by means of an electronic query by the financial authorities of the countries;

32.

the central collection of sectoral indicators submitted by the financial authorities of the countries, as well as the issuing of information by means of an electronic query by the financial authorities of the countries;

33.

the registration of a pre-REIT in accordance with § 2 of the REIT Law;

34.

from 1 July 2010, the certification of old-age pension and basic pension contracts in accordance with the old-age pension certification legislation;

35.

the verification of the completeness and admissibility of applications for pre-tax remuneration for entrepreneurs resident in the country pursuant to Article 18 of Council Directive 2008 /9/EC of 12 February 2008 on the refund of value added tax to taxable persons not established in the Member State of refund but established in another Member State (OJ 2006 /112/EC). EU No L 44 p. 23);

36.

the examination of the data to be transmitted in the event of consent pursuant to § 10 (2) sentence 3 of the Income Tax Act;

37.

the issuing of the certificate to an entreptier of the fulfilment of the requirements of § 4 (11b) of the VAT Act;

38.

as of 14 December 2010, the forwarding of advertisements in accordance with § 9 of the inheritance tax implementing regulation to the competent financial authorities of the Länder;

39.

the discharge of capital gains tax in the cases of Section 32 (5) of the Corporate Tax Law. The administrative costs and other costs incurred by the Federal Government through this responsibility are borne by the Federal Government and the Länder in each case. The costs referred to in the second sentence shall be divided between the countries in accordance with the ratio laid down in paragraph 2;

40.

the activities related to the implementation of the taxation procedure in accordance with Section 18 (4e) of the VAT Act, pursuant to Chapter V and XI, Section 2 of Council Regulation (EU) No 904/2010 of 7 June 2010. October 2010 on administrative cooperation and the fight against fraud in the field of value added tax (OJ L 327, 22.12.2010, p. OJ L 268, 12.10.2010, p.1);

41.

the receipt and forwarding of advertisements and VAT returns for domestic operators pursuant to Articles 369c to 369i of Council Directive 2006 /112/EC, as amended by Article 5 (15) of Directive 2008 /8/EC of 12 February 2008 amending Directive 2006 /112/EC as regards the place of supply of services (OJ L 327, 30.12.2008, p. 11), including the related activities, pursuant to Article 17 (1) (d) and Article 21 (1) and Chapter XI, Section 2 of Council Regulation (EU) No 904/2010 of 7 June 2010. October 2010 on administrative cooperation and the fight against fraud in the field of value added tax (OJ L 327, 22.12.2010, p. OJ L 268, 12.10.2010, p.1);

42.

The establishment and maintenance of the online access of the financial offices to ATLAS import and export data.

(2) The tax refunds and tax allowances granted by the Federal Central Office for Taxes on the basis of statutory provisions and the capital gains tax reimbursed pursuant to § 44b (6) sentences 1 to 3 of the Income Tax Act shall be paid by the Länder in the relationship in which they are involved in the occurrence of the taxes in question. Capital gains tax, which the Federal Central Office for Taxes have collected on the occasion of the remuneration of corporation tax, is in the same proportion to the countries. The distribution shall be based on the amount of the taxes in question in the individual countries, which shall be calculated without taking into account the amounts of the tax referred to in sentences 1 and 2 for the previous year. The Federal Ministry of Finance is determined by a legal regulation which requires the approval of the Federal Council. (3) The amount paid out by the family coffers in the implementation of the family performance compensation pursuant to paragraph 1 (1) No. 11 Tax allowances within the meaning of Section 31 of the Income Tax Act shall in each case be determined by the countries and municipalities in which the creditor of the tax refund is domicated in accordance with the rules applicable to the distribution of the income tax. Regulations. At the end of each month, the Federal Central Office for Taxes shall determine the shares of the individual countries, including their municipalities, in the benefits granted. The shares established in accordance with the second sentence are the federal government of the Länder up to the 15th. of the month following the month of payment. For the month of December, the federal government is to pay a blow from the countries on the basis of the settlement of the previous month. The billing for the month of December must be effected by 15 January of the following year. The Federal Ministry of Finance is authorized to determine, with the consent of the Federal Council, the further details by means of a legal decree. (4) The payouts of retirement benefits (§ 81 of the Income Tax Act) prompted by Section 81 of the German Income Tax Act (§ 81 of the Income Tax Act) 83 of the Income Tax Act) shall be carried out by the countries and municipalities in which the creditor of the tax refund is domicated in accordance with the rules governing the distribution of income tax. The central body shall determine, at the end of the month following the calendar quarter, the shares of each country, including its municipalities, in respect of the benefits to be granted. The shares established in accordance with the second sentence are the federal government of the Länder up to the 15th. of the second month following the calendar quarter. The Federal Ministry of Finance is authorized to determine, with the consent of the Federal Council, the further details by means of a legal decree. (5) On the arrival of the flat-rate wage tax (§ 40a (6) of the Income Tax Act), the Countries and municipalities in which the taxable persons are resident in accordance with the rules governing the distribution of income tax. At the end of each month, the shares of the individual countries, including their municipalities, are determined at the lump-sum flat-rate wage tax. The shares as determined in accordance with the second sentence shall be sent to the countries up to the 15th. of the following month. The Federal Ministry of Finance is authorized to determine, with the consent of the Federal Council, the details of the administration and payment of the uniform flat-rate tax by means of a regulation with the consent of the Federal Council. (6) The date of the application of the provisions of Directive 2003 /48/EC of the Council of 3 June 2003 on taxation of savings income in the form of interest payments (OJ L 196, 27.7.2003, p EU No L 157 p. 38, 2005 No 41), as last amended by Council Directive 2006 /98/EC of 20 November 2006 (OJ L 103, 25.4.2006, p. EU No 129), as amended by the legitimate Member States and by the withholding tax levied on States and dependent territories referred to in Article 17 of this Directive, the countries and municipalities shall be subject in accordance with their share participate in the capital gains tax in accordance with § 43 (1) sentence 1 nos. 6, 7 and 8 to 12 as well as sentence 2 of the Income Tax Act. The distribution of the share of the country and of the community to the individual countries is based on the shares in the capital gains tax in accordance with § 43 (1) sentence 1 no. 6, 7 and 8 to 12 as well as the second sentence of the Income Tax Act of the previous year, which are the countries and municipalities after the dismantling (Section 8 of the Cutting Act); for 2009, the shares of the Länder and municipalities in the interest-rate surcharge of the year 2008 are decisive after the disassembly. The Federal Tax Office (Bundeszentralamt für Taxation), after the end of a month, establishes the shares of the countries, including their municipalities, and pays them to the countries up to the age of 15. of the month following the accounting month. The Federal Ministry of Finance is authorized to determine, with the consent of the Federal Council, the details of the administration and payment of this withholding tax by means of a regulation with the consent of the Federal Council. (7) The revenue of the duties referred to in paragraph 1 (12) in the performance of the tasks the income and corporate income tax that is received by the countries and municipalities in accordance with the rules governing the distribution of income tax and corporate income tax. At the end of each month, the shares of the individual countries, including their municipalities, shall be determined by the Federal Central Office for Taxes. The shares as determined in accordance with the second sentence shall be sent to the countries up to the 15th. of the following month. The Federal Ministry of Finance is authorized to determine, by means of a regulation with the consent of the Federal Council, the details of the administration and payment of the revenue in the performance of the tasks referred to in paragraph 1 (12).

Footnote

§ 5 para. 1 no. 33 italic pressure (referred to as " No. 31 "): Inc. by Art. 4 G v. 28.5.2007 I 914 mWv 1.1.2007 Unofficial table of contents

§ 5a (omitted)

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§ 6 Seat and duties of the regional authority

(1) The supreme state authority responsible for the financial administration shall determine the seat of the state authority, insofar as nothing else is determined by law. (2) The state authority shall carry out tasks assigned to it in accordance with section 17 (3) sentence 1 (3) For the appointment and dismissal of the head of a senior authority which, pursuant to § 2 (1) no. 3, is replaced by a Oberfinanzdirektion (Oberfinanzdirektion), § 9a sentence 3 shall apply accordingly.

Section III
Central authorities

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§ 7 District and seat

(1) The Federal Ministry of Finance determines the district (Bundesfinanzbezirk) and the seat of the Federal Finance Directorates as well as the seat of the Customs Crime Office. (2) The supreme state authorities determine the district (Oberfinanzbezirk) and the seat of the Superfinance Directorate, each of which is subject to them. Unofficial table of contents

§ 8 Tasks and outline of the Federal Finance Directorates

(1) The Federal Finance Directorates shall each conduct in their district the financial administration of the Federal Government, with the exception of the Customs Debt Service. A Bundesfinanzdirektion can also be transferred to several federal financial districts. The Federal Finance Directorates can carry out further tasks. Section 1 (2) of the Customs Code of Conduct remains unaffected. (2) The Federal Finance Directorates are divided into a department of the Central Unit and a Division of Legal and Technical Supervision. Other departments and organisational units can be set up. (3) The Federal Finance Directorates are responsible for carrying out the tasks for which the main offices are responsible for the execution of the tasks. The Federal Ministry of Finance is able to assign tasks to the Federal Finance Directorates for nationwide processing. To this extent, the Federal Finance Directorates have the power to grant technical instructions to the other central authorities of the Federal Financial Administration. In addition, the Federal Finance Directorate takes care of the tasks otherwise entrusted to it. (4) By means of a legal regulation, tasks of a Federal Finance Directorate for the whole district or a part thereof can be transferred to other Federal Finance Directorates if: by improving or facilitating the execution of the tasks. The German Federal Ministry of Finance is responsible for the legal regulation. It does not require the approval of the Federal Council. (5) By means of administrative agreement with the respective country, the Federal Government is able to manage and carry out its construction tasks by way of organ lending by the regional authorities as well as by country companies, special assets of the country. and countrydirect legal persons under public law. The administrative arrangement must stipulate that the state authorities must comply with the orders of the competent Federal Ministry. Unofficial table of contents

Section 8a Tasks and outline of the Oberfinanzdirektionen

(1) The Oberfinanzdirectorates shall manage the financial management of the respective country in their district. A Oberfinanzdirektion can also be transferred to the management of the financial administration of a country for several Oberfinanzbezirke. The Oberfinanzdirektionen (Oberfinanzdirektionen) can carry out further tasks. (2) The Oberfinanzdirektionen can be divided into a possession-and traffic-tax department and a state-building department or national wealth and construction department. In addition, other country departments or other organisational units of the country can be set up. (3) By means of legal regulation, tasks of a Oberfinanzdirektion (Oberfinanzdirektion) for the whole district or a part thereof can be assigned to other Oberfinanzdirektionen if this improves or facilitates the execution of the tasks. The legal regulation shall issue the competent national government. The provincial government can transfer the authorization to the highest national authority responsible for the financial administration. (4) The property and transport tax department conducts the performance of the tasks for which the financial offices are responsible for the execution of the tasks. It also takes care of the tasks otherwise assigned to it. Unofficial table of contents

Section 9 Head of the Federal Finance Directorates

The President or the President of the respective Federal Finance Directorate is the head of the Federal Finance Directorate. He or she can also be transferred to a department. He or she shall be appointed and dismissed on a proposal from the Federal Ministry of Finance in consultation with the competent state government. Unofficial table of contents

Section 9a Management of the Oberfinanzdirektionen

The Oberfinanzpräsident (Oberfinanzpräsident/Oberfinanzpräsident/Oberfinanzpräsident/Oberfinanzpräsident/Upper Finance) He or she can also be transferred to a department. He or she shall be appointed and dismissed by the competent authority of the country on a proposal from the supreme state authority responsible for the financial management, in agreement with the Federal Government. Unofficial table of contents

§ 10 Bundeskassen

If one or more federal funds are or are established by a Federal Finance Directorate, a federal treasury can carry out cash transactions for several federal financial districts or for parts of it. The federal funds are directly subject to the President or the President of the relevant Federal Finance Directorate. Unofficial table of contents

§ 10a Landeskassen

If one or more national funds are or are established by a Oberfinanzdirektion (Oberfinanzdirektion), a Landeskasse can carry out cash transactions for several Oberfinanzbezirke or for parts of it. The Landeskassen can be directly placed under the authority of the responsible Chief Financial President or the competent Chief Financial President. Unofficial table of contents

§ 11 (omitted)

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Section IV
Local authorities

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§ 12 District and seat of the main offices and customs offices as well as duties of the main offices

(1) The Federal Ministry of Finance shall designate the district and the seat of the main offices and the customs authorities. (2) The main offices shall be the local federal authorities for the management of customs duties, the excise duties regulated by the federal law. including the import turnover tax and the beer tax, the air traffic tax, the motor vehicle tax, the charges within the framework of the European Communities, the customs supervision of the movement of goods across the border, the border control system, combating undeclared work and illegal employment and for combating illegal employment and (3) The Federal Ministry of Finance may, by means of a regulation without the consent of the Federal Council, limit the competence of a main customs office pursuant to paragraph 2 to individual tasks or responsibilities. transfer, in accordance with paragraph 2, to a main customs office in the area of several main offices where this improves or facilitates the completion of the tasks. (4) (omitted) Unofficial table of contents

§ 12a (omitted)

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§ 12b (omitted)

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§ 12c (omitted)

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§ 12d (omitted)

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§ 13 Advisory duty of the local authorities

(1) The municipal authorities, the local authorities and the other local authorities shall also provide assistance to the main authorities, in addition to the obligation to provide assistance provided for in Article 111 of the Tax Code, in so far as this is due to their knowledge of the local authorities. (2) Compensation for assistance referred to in paragraph 1 shall not be granted. Unofficial table of contents

§ 14 (omitted)

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§ 15 (omitted)

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§ 16 (omitted)

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Section 17 District, seat and duties of the tax offices

(1) The supreme authority responsible for the financial administration shall designate the district and the seat of the financial offices. (2) The tax offices shall be designated as local authorities for the management of taxes other than motor vehicle tax, and the other Motor-driven transport-related traffic taxes, customs duties and statutory excise duties (§ 12), in so far as the administration does not, on the basis of the first sentence of Article 108 (4) of the Basic Law, the Federal Financial Authorities or the Federal Financial Services Act (BundesfinanzAuthorities). on the basis of the second sentence of Article 108 (4) of the Basic Law, the municipalities (municipal associations). They shall also be responsible for the tasks otherwise assigned to them. In so far as the tasks of the financial administration are concerned and the performance of the tasks is improved or facilitated, the competent national government may, by means of a legal regulation, be responsible for the responsibility of a financial office or of a special regional financial authority. to individual tasks, and to a tax office or a special regional financial authority, to transfer responsibilities to the districts of several financial offices. The State Government may transfer the authorisation by means of a legal regulation to the competent national authority responsible for the financial management. (3) If automatic facilities are used in the taxation procedure, it may be possible to use the legal regulation. The competent State Government shall be responsible for the transfer of related tax management activities to a data centre set up pursuant to section 2 (2) of this Regulation. This is the responsibility of the local tax office in this respect. (4) As a result of a state contract between several countries, responsibilities under the first and second sentences of paragraph 2 may be applied to a tax office, a data center of the state financial administration, or a data center according to § 2 (2). special state financial authority (§ 2 para. 3) outside of the country.

Section V
Cooperation between federal and state financial authorities

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§ 18 Administration of VAT

The main offices and their departments shall be responsible for the management of the turnover tax in accordance with the rules applicable to this tax. They shall act in this connection for the financial authority which is responsible for the taxation of the taxation. Unofficial table of contents

Section 18a Special arrangements for the administration of motor vehicle tax through organ lending

(1) During the period from 1 July 2009 to 30 June 2014, the Federal Ministry of Finance in charge of the administration of the vehicle tax shall be responsible for the management of the tax on motor vehicles of the national financial authorities, including the Admission authorities, in so far as they are acting as state financial authorities pursuant to § 12 (5) sentence 2, § 13 paragraph 1a sentence 5 and paragraph 2 sentence 2 of the Motor Vehicle Tax Act, by way of the organ loan. These are regarded as federal financial authorities, insofar as they manage the vehicle tax, and are subject to the technical supervision of the Federal Ministry of Finance. The top financial authorities of the Länder have to ensure the implementation of the orders of the Federal Ministry of Finance. (2) The Länder receive a flat-rate reimbursement of the administrative costs of the Federal Government during the period of the organ loan in the years 2010 until 2013, an amount of EUR 170 million each year; for the years 2009 and 2014, half of this amount is to be used. The allocation to the individual countries shall be based on the percentages in accordance with § 2 of the law governing the financial compensation to the Länder as a result of the transfer of the income tax of the motor vehicle tax to the federal government of 29. May 2009 (BGBl. 1170). The corresponding annual amounts will be paid to the countries for each quarter on 15 February, 15 May, 15 August and 15 November; for the year 2009, half of the respective annual amounts will be paid on 15 August and 15 August respectively. 15. November, for the year 2014 on 15. February and 15. May referred. (3) The Federal Government is authorized to determine an earlier date for the termination of the organ loan by means of a regulation with the consent of the Federal Council. Unofficial table of contents

Section 19 Participation of the Federal Central Office for taxation of external audits

(1) The Federal Central Office for Taxes shall be entitled to participate in external audits carried out by state financial authorities. It may require that certain establishments which he or she has made known to him be subject to examination at a certain point in time. (2) The Federal Central Office for Taxes shall determine the nature and extent of its participation. The State Finance Authorities shall make available to the Federal Central Office for Taxes, upon request, all documents relating to the examination case and shall provide the necessary information. (3) In agreement with the competent national financial authorities, the Federal Central Office for Taxation on behalf of the responsible Financial Supervisory Authority. This applies in particular to examinations of foreign relations and to examinations which extend beyond the territory of a country. (4) If the assessment of the audit report or the appeal proceedings is intended, it is intended to be based on the findings of the To depart from the Federal Central Office for Taxes, this is to be achieved by agreement with the Federal Central Office for Taxes. This also applies to the binding pledges to be issued in these cases in accordance with Section 204 of the German Tax Code. If no agreement is reached, the question may be submitted to the Federal Ministry of Finance for a decision. (5) The Federal Central Office for Taxes may request that certain taxable persons who have been repudiated by the Federal Ministry of Finance be required to pay the tax pursuant to § 193 of the They shall be subject to an external audit duty order and shall lay down rules on the implementation and content of the external audit of those taxable persons. In these cases, it has an effect on the respective external test. This shall apply in particular in cases where the uniformity of the application is to be ensured in a number of establishments, and in the cases referred to in the second sentence of paragraph 3. Unofficial table of contents

§ 20 Use of automatic equipment

(1) The supreme national authorities responsible for the financial management shall determine the nature, scope and organisation of the use of the automatic facilities for the establishment and collection of taxes managed by the Land Finance Authorities; Ensuring the same programme results and a balanced performance is to be achieved by agreement with the Federal Ministry of Finance. In order to improve or facilitate the uniform implementation of the tax laws, the Federal Ministry of Finance can instruct the uniform application of a specific program for automated data processing, if not the majority of the countries, on the other hand. In the case of an instruction, the countries are obliged to set up the technical and organisational requirements for this. (2) The competent national authorities responsible for the financial management may carry out technical assistance activities. Allow automatic bodies of the financial authorities of the federal government, another country or other administrative bodies to be set up. The Federal Ministry of Finance can arrange technical assistance activities by means of automatic bodies of the financial authorities of a country or of other administrative bodies. In such cases, it shall be ensured that the technical assistance activities are carried out in accordance with the technical instructions of the competent authority responsible for the management of the financial management or of the financial authority of the local authority designated by that authority. , which has transferred the task of the task. Unofficial table of contents

Section 21 Arrival and participation rights

(1) To the extent that the tax to be administered to the countries is managed by the federal financial authorities, the competent national authorities responsible for the financial management shall have the right to have the competent authorities responsible for the taxation of such taxes. Federal financial authorities. For this purpose, they shall have the right to inspect files and to provide oral and written information. (2) The supreme state authorities responsible for the financial management shall be entitled to participate in external audits by national staff, which shall be carried out by the competent authorities of the (3) The rights referred to in paragraphs 1 and 2 shall be granted to the municipalities in respect of real taxes to the extent that they are managed by the national financial authorities. . However, by way of derogation from paragraph 2, the municipalities shall only be entitled to participate in external audits of taxable persons by municipal staff if they have a permanent establishment in the municipality or have a property and the (4) The Federal Central Office for Taxes, the family coffers, as far as they carry out the compensation for family benefits in accordance with § § 31 and 62 to 78 of the Income Tax Act, and the State Finance Authorities shall set up each other for the implementation of Section 31 of the Income Tax Act (5) The Federal Central Office for Taxes, the Deutsche Rentenversicherung Knappschaft-Bahn-See as the institution of the crunic pension insurance scheme, insofar as it benefits from the uniform flat-rate tax according to § In accordance with Article 40a (2) of the Income Tax Act, the State Finance Authorities provide each other with the necessary data and information for the implementation of Section 40a (6) of the Income Tax Act. (6) As far as the Federal Government is fully responsible for the implementation of the Income Tax Act. or in part inflowing taxes by the State's financial authorities , the Länder shall make available to the federal financial authorities anonymized data of the tax implementation for independent evaluation, in particular for the purpose of the assessment of the law. Unofficial table of contents

Section 21a General procedural principles

(1) In order to improve and facilitate the implementation of tax laws and in the interest of the objective of the uniformity of taxation, the Federal Ministry of Finance shall, with the agreement of the supreme financial authorities of the Länder, determine uniform Administrative principles, regulations on cooperation between the Federal Government and the Länder and issue general technical instructions. The consent shall be deemed to be granted if a majority of the countries do not object. Initiatives to determine the matters of the first sentence can be taken by the Federal Ministry of Finance alone or on a joint initiative of at least four countries. (2) The supreme financial authority of each country agrees with the Federal Ministry of Finance bilateral performance targets for the tax administration of the country on the basis of a framework catalogue determined by the Federal Ministry of Finance with the agreement of the supreme financial authorities of the Länder Performance measures. The approval is deemed to be granted if a majority of the countries do not object. (3) The supreme financial authorities of the federal and state governments regularly review the implementation of the agreed performance targets. To this end, the supreme financial authorities of the Länder shall transmit the necessary data to the Federal Ministry of Finance. (4) Agreements referred to in paragraph 2 shall be binding for the supreme financial authorities of the Federal Government and the Länder.

Section VI
Transitional arrangements on the occasion of the Second Law amending the Finance Management Act and other laws of 13 December 2007

Subsection I
Rules on the provision of services

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Section 22 Service-related consequences and regulation of supply loads

(1) The Chief Financial Officer of the Oberfinanzdirektionen Chemnitz, Hannover, Karlsruhe and Koblenz, which is present on December 31, 2007, will end the civil service relationship with the Federal Republic of Germany with the end of this day. Section 107b of the Civil Service Act, as amended by the Notice of 24 February 2010 (BGBl. I p. 150) shall apply in accordance with the proviso that the change in the number of services referred to in Section 107b (1), first sentence, of the Staff Regulations of Officials and the period of at least five years referred to therein shall remain unaccounted for and that the exchange rate shall be Long-lasting service periods, in which the presidents of the upper financial institutions, or the presidents of the upper financial institutions, were officers, both at the federal level and the country, are each half carried by the federal government and the federal government. For the period from 1 January 2008, the respective Land, which is subject to the above-mentioned Oberfinanzdirektion, shall bear the full costs of the supply. (2) For the other persons, who shall:

1.

The Office of the Chief Financial President or the Chief Financial President, on or before 31 December 2007, and

2.

who were not retired that day,

the second sentence of paragraph 1 shall apply.

Subsection II
Transfer of employees and transitional arrangements

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Section 23 Management of federal administrative staff to the Oberfinanzdirektionen

(1) Due to the dissolution of the federal departments of the Oberfinanzdirektionen Chemnitz, Cottbus, Hannover, Hamburg, Germany, with the entry into force of the Second Law amending the Finance Management Act and other laws of 13 December 2007. Karlsruhe, Koblenz, Cologne and Nuremberg are the civil servants and employees of these Oberfinanzdirektionen, who are responsible for the performance of federal tasks pursuant to § 8 para. 1, with effect from 31 December 2007 Direct employees of the Federal Government on 1 January 2008 Federal Finance Directorates, and

1.

the employees of the Confederation at the Oberfinanzdirektion Hamburg at the Federal Finance Directorate North,

2.

the employees of the Confederation at the Oberfinanzdirektionen Chemnitz, Cottbus and Hannover at the Bundesfinanzdirektion Mitte,

3.

the employees of the Confederation at the Oberfinanzdirektion Köln at the Bundesfinanzdirektion West,

4.

the employees of the federal government at the Oberfinanzdirektionen Karlsruhe and Koblenz at the Bundesfinanzdirektion Südwest and

5.

the employees of the federal government at the Oberfinanzdirektion Nürnberg (Oberfinanzdirektion Nürnberg) at the Bundesfinanzdirektion Southeast.

The first sentence shall apply to the Federal trainees at the Oberfinanzdirektionen (Oberfinanzdirektionen). Section 22 (1) sentence 1 shall remain unaffected. (2) The first incumbent or incumbent within the meaning of Article 2 (2) (e) (dd) of the Law of 13 December 2007 (BGBl. 2897), after a transfer under the first sentence of paragraph 1, they shall continue to receive their remuneration from grade B 7, provided that they hold a corresponding office on 31 December 2007. Unofficial table of contents

Section 24 Transitional regulation Personnel representation

(1) At the latest by 31 May 2008, the newly established Federal Finance Directorates shall hold the elections to the personnel representatives. Until the new election, the staff council tasks are carried out by transitional staff members at the Federal Finance Directorates. The previous chairmen of the staff councils or the representative offices of the Oberfinanzdirektionen Chemnitz, Cottbus, Hannover, Hamburg, Karlsruhe, Koblenz, Cologne and Nuremberg appointed the members to the first time the agenda for the first Session and initiate the session. The transitional staff shall immediately appoint an election manager or head of election for the election of the Executive Board and an electoral board for the first-time elections in accordance with the first sentence of the first sentence. (2) The transitional staff for the tasks of the local staff councils of the Federal Finance Directorates shall be composed as follows:

1.

for the Bundesfinanzdirektion Nord from the previous members of the local staff council of the Oberfinanzdirektion Hamburg,

2.

for the Bundesfinanzdirektion Mitte from the previous members of the local staff councils of the Oberfinanzdirektion Cottbus as well as the customs and excise tax departments of the Oberfinanzdirektionen Hannover and Chemnitz,

3.

for the Federal Finance Directorate West from the previous members of the local staff council of the Cologne Oberfinanzdirektion,

4.

for the Bundesfinanzdirektion Südwest from the previous members of the local staff councils of the customs and excise tax departments of the Oberfinanzdirektionen Karlsruhe and Koblenz,

5.

for the Bundesfinanzdirektion Southeast of the former members of the local staff council of the Oberfinanzdirektion Nürnberg.

(3) The transitional staff councils for the area of responsibility of the District Spersonal Councils (Federal Government) shall be composed as follows:

1.

for the Bundesfinanzdirektion Nord from the previous members of the District Supervisory Board of the Oberfinanzdirektion Hamburg,

2.

for the Bundesfinanzdirektion Mitte from the previous members of the district staff of the Oberfinanzdirektion Cottbus as well as the customs and excise tax departments of the Oberfinanzdirektionen Hannover and Chemnitz,

3.

for the Bundesfinanzdirektion West from the previous members of the District Supervisory Board of the Oberfinanzdirektion Köln,

4.

for the Bundesfinanzdirektion Südwest from the previous members of the district staff of the customs and excise tax departments of the Oberfinanzdirektionen Karlsruhe and Koblenz,

5.

for the Bundesfinanzdirektion Southeast from the previous members of the District Supervisory Board of the Oberfinanzdirektion Nürnberg.

To the extent that concerns are affected by the principal olderers whose local staff councils are assigned to the transitional staff council of another Federal Finance Directorate in accordance with the first sentence of the first sentence of the Federal Finance Directorate (Bundesfinanzdirektion) in accordance with the new allocation of the districts of the Federal Finance Directorates , a representative or a representative of the local staff councils concerned is a member of the transitional staff councils in their district. (4) The service agreements, which are on 31 December 2007, are to be applied until a new regulation is reached. continued, but for a maximum period of 18 months. Unofficial table of contents

Section 25 Transitional scheme severely disabled

(1) The first-time elections for the representatives of the severely disabled persons in accordance with the ninth Book of the Social Security Code will be held in the newly established Federal Finance Directorates no later than 30 June 2008. Until the representatives of the severely disabled persons take up their duties, their tasks are carried out by temporary disabled persons. The persons of trust of the respective temporary disability representative office shall immediately appoint the electoral board for the first-time elections in accordance with the first sentence of the first sentence. (2) The transitional severely disabled representatives for the tasks of the The Federal Finance Directorates ' severely disabled representatives are composed of the following:

1.

for the Bundesfinanzdirektion Nord (Federal Finance Directorate) from the former confidant and their deputy members of the Oberfinanzdirektion Hamburg (Oberfinanzdirektion Hamburg),

2.

for the Bundesfinanzdirektion Mitte (Federal Finance Directorate) from the former confidants and their deputy members of the Oberfinanzdirektion Cottbus as well as the customs and excise tax departments of the Oberfinanzdirektionen Hannover and Chemnitz,

3.

for the Bundesfinanzdirektion West from the former confidence person and their deputy members of the Oberfinanzdirektion Köln,

4.

for the Bundesfinanzdirektion Südwest (Bundesfinanzdirektion Südwest) from the previous confidants and their deputy members of the customs and excise tax departments of the Oberfinanzdirektionen Karlsruhe and Koblenz,

5.

for the Bundesfinanzdirektion Southeast from the former confidanceperson and their deputy members of the Oberfinanzdirektion Nürnberg.

(3) The temporary disabled persons ' representatives for the area of responsibility for the Representation of the District severely handicapped persons shall be composed as follows:

1.

for the Bundesfinanzdirektion Nord from the previous members of the district severely disabled representation of the Oberfinanzdirektion Hamburg,

2.

for the Federal Finance Directorate in the middle of the previous members of the district severely disabled representatives of the Oberfinanzdirektion Cottbus as well as the customs and excise tax departments of the Oberfinanzdirektionen Hannover and Chemnitz,

3.

for the Bundesfinanzdirektion West from the previous members of the district severely disabled representation of the Oberfinanzdirektion Köln,

4.

for the Bundesfinanzdirektion Südwest from the previous members of the district severely disabled representatives of the customs and excise tax departments of the Oberfinanzdirektionen Karlsruhe and Koblenz,

5.

for the Bundesfinanzdirektion Southeast from the previous members of the district severely disabled representation of the Oberfinanzdirektion Nürnberg.

To the extent that concerns are affected by the principal oldermists whose local severely disabled representation is assigned to another Federal Finance Directorate after the first sentence of the Transitional Staff Committee, than the one who is responsible for them after resection of the counties of the Federal Ministry of Finance Federal Finance Directorates would be members, a representative or a representative of the affected local severely disabled representatives is a member of the temporary disability representative responsible in their district. (4) The tasks of the The confidential staff of the Transitional Severely Disabled Persons shall be The persons of the former severely disabled persons are perceived. If a number of persons are considered to be familiar, they shall jointly exercise this function. Unofficial table of contents

Section 26 Transitional scheme Equal opportunity commissioner

(1) The election of the equal opportunity commissioners shall take place no later than 31 May 2008. (2) The former equal opportunity representatives of the customs and excise tax departments of the Oberfinanzdirektion shall take the transitional mandate in the case of the new election Federal Finance Directorates, to which they have been transferred pursuant to section 23 (1). If several equal opportunity commissioners are eligible for a Federal Finance Directorate, they will jointly take the transitional mandate. Unofficial table of contents

Section 27 Transitional rules Costs of the Oberfinanzdirektion

The costs of the Oberfinanzdirektion shall be borne by the Federal Government, insofar as they are not covered by the Federal Government.