Generally, taxes are administered and enforced by the competent 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.
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.