In short
- Took over responsibility from Finanzamt Neukölln in December 2023.
- Responsible for China, Hong Kong and every country not named in § 1 (1) UStZustV.
- Letters abroad count as delivered after one month, unless they arrive later or not at all (§ 122 (2) AO).
Is it the same office as Neukölln?
No, it is a new office with the same job. Until December 2023, Finanzamt Neukölln in Berlin handled foreign companies without a dedicated tax office. If an older letter or your tax advisor mentions Neukölln, it refers to the office that handled these cases before.
Who is it responsible for?
Every country without its own office. Countries that are not named in § 1 (1) UStZustV fall to Berlin, including China and Hong Kong. According to the Berlin Senate, more than 115,000 foreign companies were registered there in December 2023, more than 110,000 of them from China, Hong Kong, Macau and Taiwan.
How does it write to you?
By post and in German. Expect your tax number, reminders about missing VAT returns, assessments and questions about your registration. Many letters set a deadline, often one month.
Why does a German address help?
Letters abroad take the long way. A letter posted abroad counts as delivered one month after posting, unless it arrives later or not at all (§ 122 (2) AO). If it gets lost, you often learn about it only when the next reminder comes.
With an authorised recipient the letter stays in Germany, is scanned and you get a notification. Marketplace sellers from outside the EU and the EEA name one with their VAT registration (§ 22f (1) sentence 2 UStG, more on § 22f).
Sources and legal basis
§ 1 UStZustV, § 122 AO, § 123 AO, § 22f UStG (gesetze-im-internet.de); Senate Department for Finance Berlin, press release of 4 December 2023.
Last checked 24 October 2026 · How we check our information · General information, not tax advice.