General – founding & basics · 1.9
Which tax office is responsible for my GmbH?
Short answer
Responsible is the Finanzamt (tax office) at the place of management, meaning where the company's key decisions are actually made. This is not automatically the registered office specified in the articles of association.
Key points
- Many major cities have separate tax offices specifically for corporations, in Berlin, for example, four "Finanzämter für Körperschaften" (tax offices for corporations).
- You can find the correct office using the tax office search tool of the Bundeszentralamt für Steuern (Federal Central Tax Office) with your address.
- For Gewerbesteuer (trade tax), the tax office determines the assessment amount (Messbetrag), while the municipality levies the tax itself.
- If you relocate, a different tax office may become responsible, and you will receive a new tax number.
A letterbox address changes nothing about this: the tax office looks at where the management is actually located.
Figures & thresholds (as of November 2026)
Berlin, tax offices for corporations:
| Finanzamt | Districts |
|---|---|
| Körperschaften I | Charlottenburg, Wilmersdorf |
| Körperschaften II | Friedrichshain-Kreuzberg, Lichtenberg, Marzahn-Hellersdorf, Pankow/Weißensee, Prenzlauer Berg, Treptow-Köpenick |
| Körperschaften III | Neukölln, Schöneberg, Spandau, Steglitz, Tempelhof, Zehlendorf |
| Körperschaften IV | Mitte/Tiergarten, Reinickendorf, Wedding |
Legal basis
Continue
- Next video: What is the tax registration questionnaire?
- Related: What Is the Hebesatz, and Why Does the Location Matter?
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