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.
| Country | Finanzamt | IBAN | BIC |
|---|---|---|---|
| Austria | Finanzamt Munchen (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-Sud (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-Wurttemberg) | 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 Munchen (Bayern) | DE05700000000070001506 | MARKDEF1700 |
| Japan | Finanzamt Berlin International (Berlin) | DE09100100100691555100 | PBNKDEFFXXX |
| Latvia | Finanzamt Bremen (Bremen) | DE59250000000025001532 | MARKDEF1250 |
| Liechtenstein | Finanzamt Konstanz (Baden-Wurttemberg) | DE38694000000069001500 | MARKDEF1694 |
| Lithuania | Finanzamt Mühlhausen (Thüringen) | DE83820500003001111628 | HELADEFF820 |
| Luxembourg | Finanzamt Saarbrücken Am Stadtgraben (Saarland) | DE50590000000059301502 | MARKDEF1590 |
| Monaco | Finanzamt Offenburg (Baden-Wurttemberg) | 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-Sud (Sachsen) | DE29870000000087001501 | MARKDEF1870 |
| Russia | Finanzamt Magdeburg (Sachsen-Anhalt) | DE26810000000081001507 | MARKDEF1810 |
| Slovakia | Finanzamt Chemnitz-Sud (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-Wurttemberg) | 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 |
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.