Tax offices for companies based abroad

If a foreign company does business in Germany, the turnover is subject to VAT taxation in Germany in just the same way as for domestic companies. Companies based abroad are companies which do not have a domicile, head office or branch office in Germany (Art. 13b para. 4 Value Added Tax Act – UStG). In principle, a foreign company which does not have a domicile in Germany must report sales which are subject to tax in Germany to the German tax authority, must pay such tax, and must submit a tax declaration. For this purpose, the company must register for VAT purposes with the responsible tax office. The following tax offices in Germany are responsible, as set out in Art. 21 Fiscal Code (AO) para. 1 sentence 2, depending on the country in which the respective company is domiciled: