Find your German Finanzamt
and payment IBAN by country.
Germany routes foreign companies to one of 24 centralised Finanzämter for VAT purposes under the Umsatzsteuerzuständigkeitsverordnung (UStZustV). UK companies go to Finanzamt Hannover-Nord, US companies to Bonn-Innenstadt, Chinese companies to Berlin International, Polish companies split four ways by company-name initial. Pick your country below to get the assigned Finanzamt, the payment IBAN, and the correct reference format. Copy-paste ready.
How Finanzamt routing works
Germany does not assign foreign companies to a random Finanzamt. The Umsatzsteuerzuständigkeitsverordnung (UStZustV), issued by the Federal Ministry of Finance (BMF), centralises VAT jurisdiction for non-resident sellers at 24 specific Finanzämter. Each one is responsible for foreign sellers established in a particular set of countries. The rule keeps cross-border VAT expertise concentrated rather than spread across all 600+ German Finanzämter.
The routing is by country of legal seat, not country of operation. A Delaware company with a UK office is treated as US-based and goes to Bonn-Innenstadt. A Dutch BV operating Amazon FBA out of a German warehouse still files at Kleve (its legal seat country), not at the German Finanzamt nearest the warehouse.
Three special cases worth knowing:
- Poland is split four ways by company-name initial. Poland is the largest single foreign-seller source for German VAT registrations, so the load is distributed across Hameln-Holzminden (A through G), Oranienburg (H through Ł), Cottbus (M through R), and Nördlingen (S through Ż).
- The catch-all rule. Countries not explicitly listed in the UStZustV are routed to Finanzamt Berlin International under the "vorstehend nicht aufgeführte Staaten" provision. This is the default for unlisted jurisdictions.
- Payment IBANs are bank-specific. Each Finanzamt has its own IBAN routed through a particular Bundeskasse / Bundesbank branch. Do not pay all Finanzämter to the same account; the wrong IBAN can cause the payment to be returned or flagged as unallocated.
The full routing table: country → Finanzamt → IBAN
The same data the tool above uses, as a plain table. Source: §1 Umsatzsteuerzuständigkeitsverordnung (UStZustV) plus the BMF bank-details list for the centralized tax offices. Updated July 2026. Free to cite or reuse with attribution and a link to this page. Download as CSV →
Countries not listed route to Finanzamt Berlin International under the UStZustV catch-all. Always confirm the IBAN on your own Finanzamt correspondence before paying: these are the published accounts of the centralized tax offices, and your assessment letter is authoritative.
Cite this dataset
Released under Creative Commons Attribution 4.0. You may republish the table, in whole or in part, in commercial work, with attribution. No permission needed, no need to ask us first.
Suggested citation
Vaytax (2026). German Finanzamt routing table for foreign companies: country of seat → responsible tax office → payment account. Version 2026-07, derived from §1 UStZustV and the BMF bank-details list. https://vaytax.com/finanzamt-lookup
Coverage: 45 rows covering 41 countries named in §1 UStZustV (Poland takes 4 of them, split by company-name initial), plus one catch-all row. The table above and the CSV are generated from the same source and contain the same 45 rows.
Machine-readable: CSV, version 2026-07. Poland splits four ways by company-name initial; countries not named route to Finanzamt Berlin International under the UStZustV catch-all. We re-check the table against the regulation whenever the BMF publishes a new list, and the version string changes when the data does.
| Country | Finanzamt | IBAN | BIC |
|---|---|---|---|
| Austria | Finanzamt München (Bayern) | DE05700000000070001506 | MARKDEF1700 |
| Belarus | Finanzamt Magdeburg (Sachsen-Anhalt) | DE26810000000081001507 | MARKDEF1810 |
| Belgium | Finanzamt Trier (Rheinland-Pfalz) | DE04570000000057001517 | MARKDEF1570 |
| Bulgaria | Finanzamt Neuwied (Rheinland-Pfalz) | DE04570000000057001517 | MARKDEF1570 |
| China | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Croatia | Finanzamt Kassel (Hessen) | DE38500000000050001528 | MARKDEF1500 |
| Czech Republic | Finanzamt Chemnitz-Süd (Sachsen) | DE29870000000087001501 | MARKDEF1870 |
| Denmark | Finanzamt Flensburg (Schleswig-Holstein) | DE27200000000020201500 | MARKDEF1200 |
| Estonia | Finanzamt Rostock (Mecklenburg-Vorpommern) | DE55130000000013001508 | MARKDEF1130 |
| Finland | Finanzamt Bremen (Bremen) | DE59250000000025001532 | MARKDEF1250 |
| France | Finanzamt Offenburg (Baden-Württemberg) | DE78660000000066001518 | MARKDEF1660 |
| Greece | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Hong Kong | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Hungary | Zentralfinanzamt Nürnberg (Bayern) | DE24760000000076001503 | MARKDEF1760 |
| Ireland | Finanzamt Hamburg-Nord (Hamburg) | DE03200000000020001530 | MARKDEF1200 |
| Isle of Man | Finanzamt Hannover-Nord (Niedersachsen) | DE60250000000025001514 | MARKDEF1250 |
| Italy | Finanzamt München (Bayern) | DE05700000000070001506 | MARKDEF1700 |
| Japan | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Latvia | Finanzamt Bremen (Bremen) | DE59250000000025001532 | MARKDEF1250 |
| Liechtenstein | Finanzamt Konstanz (Baden-Württemberg) | DE38694000000069001500 | MARKDEF1694 |
| Lithuania | Finanzamt Mühlhausen (Thüringen) | DE83820500003001111628 | HELADEFF820 |
| Luxembourg | Finanzamt Saarbrücken I (Saarland) | DE50590000000059301502 | MARKDEF1590 |
| Monaco | Finanzamt Offenburg (Baden-Württemberg) | DE78660000000066001518 | MARKDEF1660 |
| Netherlands | Finanzamt Kleve (Nordrhein-Westfalen) | DE61300000000030001536 | MARKDEF1300 |
| North Macedonia | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Norway | Finanzamt Bremen (Bremen) | DE59250000000025001532 | MARKDEF1250 |
| Poland (company A-G) | Finanzamt Hameln-Holzminden (Niedersachsen) | DE24250000000025401511 | MARKDEF1250 |
| Poland (company H-L/Ł) | Finanzamt Oranienburg (Brandenburg) | DE77100000000016001508 | MARKDEF1100 |
| Poland (company M-R) | Finanzamt Cottbus (Brandenburg) | DE13100000000010001561 | MARKDEF1100 |
| Poland (company S-Z/Ż) | Finanzamt Nördlingen (Bayern) | DE76720000000072001505 | MARKDEF1720 |
| Portugal | Finanzamt Kassel (Hessen) | DE38500000000050001528 | MARKDEF1500 |
| Romania | Finanzamt Chemnitz-Süd (Sachsen) | DE29870000000087001501 | MARKDEF1870 |
| Russia | Finanzamt Magdeburg (Sachsen-Anhalt) | DE26810000000081001507 | MARKDEF1810 |
| Slovakia | Finanzamt Chemnitz-Süd (Sachsen) | DE29870000000087001501 | MARKDEF1870 |
| Slovenia | Finanzamt Oranienburg (Brandenburg) | DE77100000000016001508 | MARKDEF1100 |
| South Korea | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Spain | Finanzamt Kassel (Hessen) | DE38500000000050001528 | MARKDEF1500 |
| Sweden | Finanzamt Hamburg-Nord (Hamburg) | DE03200000000020001530 | MARKDEF1200 |
| Switzerland | Finanzamt Konstanz (Baden-Württemberg) | DE38694000000069001500 | MARKDEF1694 |
| Turkey | Finanzamt Dortmund-Unna (Nordrhein-Westfalen) | DE53440000000044001501 | MARKDEF1440 |
| Ukraine | Finanzamt Magdeburg (Sachsen-Anhalt) | DE26810000000081001507 | MARKDEF1810 |
| United Arab Emirates | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| United Kingdom | Finanzamt Hannover-Nord (Niedersachsen) | DE60250000000025001514 | MARKDEF1250 |
| United States | Finanzamt Bonn-Innenstadt (Nordrhein-Westfalen) | DE70370000000038001500 | MARKDEF1370 |
| All other countries (catch-all) | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
Poland, split four ways
By the first letter of your company name: A to G Hameln-Holzminden, H to Ł Oranienburg, M to R Cottbus, S to Ż Nördlingen.
The 24 offices: address, catchment and payment account
The table above answers “which office is mine”. This one answers “where do I write to it, and where does the money go”. Postal addresses were verified against each Bundesland’s own tax-office directory; the payment accounts are the published BMF list for the centralized offices.
Write to the postal address for anything on paper: a Fragebogen, a signed power of attorney (Vollmacht), an objection (Einspruch). Do not send payments to an IBAN you have only read here. Once you have a tax number (Steuernummer), your own assessment letter is the authoritative source for the account and the reference to quote.
| Finanzamt | Handles companies from | Postal address | Payment account |
|---|---|---|---|
| Finanzamt Berlin International (Berlin) | China, Greece, Hong Kong, Japan, North Macedonia, South Korea, United Arab Emirates, every country not named in the regulation | Finanzamt Berlin International Thiemannstr. 1 12059 Berlin Official site → | DE09100100100691555100 PBNKDEFFXXX Postbank Ndl Deutsche Bank |
| Finanzamt Bonn-Innenstadt (Nordrhein-Westfalen) | United States | Finanzamt Bonn-Innenstadt Welschnonnenstr. 15 53111 Bonn Official site → | DE70370000000038001500 MARKDEF1370 BBk Köln |
| Finanzamt Bremen (Bremen) | Finland, Latvia, Norway | Finanzamt Bremen Rudolf-Hilferding-Platz 1 28195 Bremen Official site → | DE59250000000025001532 MARKDEF1250 BBk Hannover |
| Finanzamt Chemnitz-Süd (Sachsen) | Czech Republic, Romania, Slovakia | Finanzamt Chemnitz-Süd Paul-Bertz-Straße 1 09120 Chemnitz Official site → | DE29870000000087001501 MARKDEF1870 BBk Chemnitz |
| Finanzamt Cottbus (Brandenburg) | Poland (company M-R) | Finanzamt Cottbus Vom-Stein-Straße 29 03050 Cottbus Official site → | DE13100000000010001561 MARKDEF1100 BBk Berlin |
| Finanzamt Dortmund-Unna (Nordrhein-Westfalen) | Turkey | Finanzamt Dortmund-Unna Trakehnerweg 4 44143 Dortmund Official site → | DE53440000000044001501 MARKDEF1440 BBk eh Dortmund |
| Finanzamt Flensburg (Schleswig-Holstein) | Denmark | Finanzamt Flensburg Duburger Straße 58-64 24939 Flensburg Official site → | DE27200000000020201500 MARKDEF1200 BBk Hamburg |
| Finanzamt Hamburg-Nord (Hamburg) | Ireland, Sweden | Finanzamt Hamburg-Nord Borsteler Chaussee 45 22453 Hamburg Official site → | DE03200000000020001530 MARKDEF1200 BBk Hamburg |
| Finanzamt Hameln-Holzminden (Niedersachsen) | Poland (company A-G) | Finanzamt Hameln-Holzminden Süntelstraße 2 31785 Hameln Official site → | DE24250000000025401511 MARKDEF1250 BBk Hannover |
| Finanzamt Hannover-Nord (Niedersachsen) | Isle of Man, United Kingdom | Finanzamt Hannover-Nord Vahrenwalder Straße 206 30165 Hannover Official site → | DE60250000000025001514 MARKDEF1250 BBk Hannover |
| Finanzamt Kassel (Hessen) | Croatia, Portugal, Spain | Finanzamt Kassel Altmarkt 1 34125 Kassel Official site → | DE38500000000050001528 MARKDEF1500 BBk Filiale Frankfurt Main |
| Finanzamt Kleve (Nordrhein-Westfalen) | Netherlands | Finanzamt Kleve Emmericher Str. 182 47533 Kleve Official site → | DE61300000000030001536 MARKDEF1300 BBk eh Düsseldorf |
| Finanzamt Konstanz (Baden-Württemberg) | Liechtenstein, Switzerland | Finanzamt Konstanz Byk-Gulden-Str. 2a 78467 Konstanz Official site → | DE38694000000069001500 MARKDEF1694 BBk Villingen-Schwenningen |
| Finanzamt Magdeburg (Sachsen-Anhalt) | Belarus, Russia, Ukraine | Finanzamt Magdeburg Tessenowstraße 10 39114 Magdeburg Official site → | DE26810000000081001507 MARKDEF1810 BBk Magdeburg |
| Finanzamt Mühlhausen (Thüringen) | Lithuania | Finanzamt Mühlhausen Martinistraße 22 99974 Mühlhausen Official site → | DE83820500003001111628 HELADEFF820 Ld Bk Hess-Thür Gz Erfurt |
| Finanzamt München (Bayern) | Austria, Italy | Finanzamt München Deroystraße 12 80335 München Official site → | DE05700000000070001506 MARKDEF1700 BBk München |
| Finanzamt Neuwied (Rheinland-Pfalz) | Bulgaria | Finanzamt Neuwied Augustastr. 70 56564 Neuwied Official site → | DE04570000000057001517 MARKDEF1570 BBk Koblenz |
| Finanzamt Nördlingen (Bayern) | Poland (company S-Z/Ż) | Finanzamt Nördlingen Tändelmarkt 1 86720 Nördlingen Official site → | DE76720000000072001505 MARKDEF1720 BBk Augsburg |
| Finanzamt Offenburg (Baden-Württemberg) | France, Monaco | Finanzamt Offenburg Zeller Straße 8 77654 Offenburg Official site → | DE78660000000066001518 MARKDEF1660 BBk Karlsruhe |
| Finanzamt Oranienburg (Brandenburg) | Poland (company H-L/Ł), Slovenia | Finanzamt Oranienburg Heinrich-Grüber-Platz 3 16515 Oranienburg Official site → | DE77100000000016001508 MARKDEF1100 BBk Berlin |
| Finanzamt Rostock (Mecklenburg-Vorpommern) | Estonia | Finanzamt Rostock Möllner Str. 13 18109 Rostock Official site → | DE55130000000013001508 MARKDEF1130 BBk Rostock |
| Finanzamt Saarbrücken I (Saarland) | Luxembourg | Finanzamt Saarbrücken I Mecklenburgring 23 66121 Saarbrücken Official site → | DE50590000000059301502 MARKDEF1590 BBk Saarbrücken |
| Finanzamt Trier (Rheinland-Pfalz) | Belgium | Finanzamt Trier Hubert-Neuerburg-Str. 1 54290 Trier Official site → | DE04570000000057001517 MARKDEF1570 BBk Koblenz |
| Zentralfinanzamt Nürnberg (Bayern) | Hungary | Zentralfinanzamt Nürnberg Sandstraße 20 90443 Nürnberg Official site → | DE24760000000076001503 MARKDEF1760 BBk Nürnberg |
Frequently asked questions
Why does Germany assign foreign companies to specific Finanzämter?
The Umsatzsteuerzuständigkeitsverordnung (UStZustV), issued by the German Federal Ministry of Finance (BMF), centralises VAT jurisdiction for foreign companies at 24 specific Finanzämter. Each Finanzamt is responsible for foreign sellers established in a particular set of countries. The goal is to concentrate cross-border VAT expertise in a small number of offices, rather than spreading it across all 600+ German Finanzämter.
What if my country is not in the list?
Countries not explicitly listed in the UStZustV are routed to Finanzamt Berlin International under the catch-all rule (vorstehend nicht aufgeführte Staaten). This is the default for unlisted jurisdictions and is the same Finanzamt that handles many other smaller-volume countries.
Why is Poland split into four different Finanzämter?
Polish companies are distributed across four Finanzämter based on the first letter of the company name: A through G goes to Finanzamt Hameln-Holzminden, H through Ł to Oranienburg, M through R to Cottbus, and S through Ż to Nördlingen. The split exists because Poland is the largest foreign-seller source for German VAT registrations, and four offices share the load. Use the company-name initial input above to pick the right one.
Is the IBAN safe to use for VAT payments?
Yes. Each Finanzamt has its own payment IBAN sourced from the BMF UStZustV. The IBANs route to the Bundeskasse / Bundesbank branch that serves that Finanzamt. Each IBAN is specific to one Finanzamt: do not pay all Finanzämter to the same account. Always include the payment reference (Steuernummer + Company Name + Period) so the Finanzamt can match the incoming SEPA to the correct case.
What format does the payment reference use?
Steuernummer + Company Name + Period. For example: "999/123/45678 · Whitfield Trading Ltd · USt-VA 04-2026". The Steuernummer is the German tax number issued by your assigned Finanzamt. The Period is either USt-VA MM-YYYY for a monthly Voranmeldung or USt-Jahr YYYY for the annual return. Without the correct reference, the Finanzamt cannot reliably match the payment to the case and may flag it as unallocated.
Can I file my VAT return at any Finanzamt, or only the assigned one?
Only the assigned one. The UStZustV defines jurisdiction; a foreign company's tax file lives at one specific Finanzamt and only that office can accept registrations, returns, and payments. Filing at the wrong Finanzamt either gets rejected or causes processing delays. Electronic submissions are routed automatically once your Steuernummer is issued.
What if my company is based in multiple countries?
The Finanzamt assignment follows the company's legal seat (Sitz), not where it operates. A company registered in Delaware with a UK office is treated as US-based for German VAT purposes and routes to Finanzamt Bonn-Innenstadt. A holding structure with operations across multiple jurisdictions still files under the legal-entity-of-record's country.