Demographic change, a shortage of skilled workers, and digitalization are also presenting new challenges for our tax administration. We intend to respond to these challenges and restructure our tax offices.
The coalition agreement sets the direction for this: We want to strengthen the tax administration’s effectiveness in the long term, drive its digital transformation forward, and ensure citizen-centered service and regional accessibility. To this end, tax offices are to be consolidated into larger, regionally responsible units. This will allow us to better distribute tasks, pool expertise, and organize local offices more reliably. The new tax offices are intended to cover all areas of expertise. At the same time, we want to simplify processes and make better use of the opportunities offered by digitalization.
Our goal is a tax administration that fulfills its tasks reliably and efficiently, even under changing conditions. The tax administration should, as a rule, maintain a presence throughout the country and remain accessible to citizens. What individual locations and the on-site organization will look like in the future will only be clarified as the project progresses . The experience and expertise from the tax offices will be incorporated into this process. Employee representatives will be actively involved from the outset. Implementation will take place in stages.
Our tax offices vary in size today. In smaller offices, there are often only a few specialized staff members available for specific tasks. This makes it difficult to find substitutes and leaves the organization more vulnerable to staffing shortages. Larger offices are better able to distribute tasks and pool expertise. For this reason, smaller tax offices are to be merged into larger units. The goal is to ensure that the tax administration remains efficient and stable well into the future.
Tax offices are to be consolidated into larger, regionally based units. It is not yet clear how many independent tax offices there will ultimately be. The specific structure will be developed as part of the project. In doing so, the experiences and feedback from the tax offices will be incorporated into further planning.
The range of 300 to 600 staff positions (equivalent to full-time equivalents) is a guideline and not a rigid requirement. It is intended to create sufficient conditions for stable leadership structures, professional exchange, and specialization. The appropriate size of a tax office in each individual case also depends on the structure of its responsibilities and regional circumstances.
The consolidation primarily affects the organizational structure of the tax offices. This does not automatically mean that existing locations will close. Whether individual buildings, parts of buildings, or branch offices will be used differently or discontinued in the future remains to be seen. In principle, we want to maintain a presence and remain accessible throughout the region.
It is important for citizens and businesses to be able to handle their tax matters as easily as possible and to have them processed reliably. Larger and more stable organizational units should help better absorb staffing shortages, secure expertise, and reliably carry out tasks. At the same time, we want to continue leveraging the opportunities offered by digitization to make access to the tax administration as simple and up-to-date as possible.
A broad-based information campaign is planned for late 2026 and early 2027. In 2027, preparations will be made for the restructuring of the six Stuttgart offices into three tax offices. Implementation is scheduled for January 1, 2028. The Central Group Audit Office in Stuttgart will remain in place.
In parallel with the Stuttgart reorganization, the concept for the remaining major city and regional offices will be developed in 2027. Starting in 2028, the legal framework is to be established, and the first pilot offices are to be launched across the country. A gradual, nationwide rollout is planned beginning in 2029.