The Establishment of the International Tax Office in Berlin, Germany and Its Implications
New tax system
In December 2023, Finanzamt Berlin International was established, which will centralize the business taxation of foreign businesses within Germany, replacing the responsibilities of the Finanzamt Neukolln branch for the taxation of overseas businesses.
VAT Registration and Compliance Adjustment
- Extension of time for registration: From December 1, 2023, the time limit for registration for German value-added tax (VAT) has been extended and the compliance requirements have been increased.
- Tax Identification Number Update: The company's German local tax identification number has been updated from 16 to 15.
Action Guide
- Confirmation of tax code updateSellers are required to confirm the tax code and update it on the e-commerce platform in a timely manner.
- Bank Account Information: Ensure that the bank account information registered with the IRD is accurate.
Store Status Management
Update tax code information in a timely manner to avoid store status anomalies and sales impacts due to the expiration of old tax codes.
Sellers should ensure that all tax information is up-to-date and note the new tax ID number at the time of tax payment in order to avoid issues with tax refunds and tax credits.