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Changing your address and bank details with a German tax office — and when the office changes

You tell the tax office (Finanzamt) about a new address or a new bank account through the ELSTER services „Änderung der Adresse“ (change of address) and „Änderung der Bankverbindung“ (change of bank details). What matters more than the form is the consequence: a move can change WHICH tax office is responsible — for income tax it is the office for your place of residence (§ 19(1) AO), for VAT the office from whose district you run your business (§ 21(1) AO). The switch takes effect as soon as either of the two offices LEARNS of the change (§ 26 sentence 1 AO); the previous office may continue a pending procedure with the new office's consent (sentence 2).

Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 10 min

Deadlines

Change of competent office: as soon as either office learns of the move
§ 26 sentence 1 AO — not on the day of the move, but when the office becomes aware
No change during insolvency or liquidation
As long as an insolvency application has not been decided, insolvency proceedings have not been closed, or the company is in liquidation (§ 26 sentence 3 AO)
Payment by SEPA direct debit counts as made on the due date
§ 224(2) no. 3 AO — this effect presupposes an existing SEPA direct debit mandate; change the bank details before closing the old account

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Tax number(s) and previous address
  • New home address and, if different, the new business address or place of management
  • Date of the move or relocation
  • New bank details (IBAN of a credit institution in the EEA) and existing direct debit mandates
  • List of pending procedures: objection, deferral, tax audit
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone moving — home, business or both — who wants to give the tax office the new address
  • Anyone RELOCATING a business, a permanent establishment or a self-employed professional activity: that must be notified under § 138(1) sentence 4 AO — for a trade business to the municipality, for a liberal profession to the tax office under § 19 AO
  • Anyone changing the account into which refunds are paid or from which direct debits are taken; accounts with credit institutions in EEA states are supported, including France (ELSTER, change of bank details)
  • Jointly assessed spouses or civil partners only in part: under one tax number only the SHARED addresses can be changed (ELSTER, change of address)
  • NOT sufficient to register a new business or activity: the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) is used for that

Worked example

Lena Hoffmann, a freelance translator, moves home and office from Cologne to Bonn

Lena works in a liberal profession, is liable to VAT, and has lodged an objection against her last income tax notice. In March she moves home and study to Bonn and opens a new business account there. For income tax the Bonn tax office for her residence now becomes competent (§ 19(1) sentence 1 AO), and for VAT the office from whose district she runs her business (§ 21(1) sentence 1 AO) — also in Bonn. She reports the new address through ELSTER and notifies the relocation of her professional activity to the tax office competent under § 19 AO (§ 138(1) sentences 3 and 4 AO). The change of competence takes effect when either office learns of it (§ 26 sentence 1 AO). The Cologne office may still decide her objection if that serves a simple and practical conduct of the procedure, her interests are safeguarded and Bonn consents (§ 26 sentence 2 AO). With the second ELSTER service she changes her bank details: her expected refund of 840 euros will be paid cashlessly (§ 224(3) sentence 1 AO) and should reach the new account.

How to fill it in, step by step

  1. Work out WHAT is moving: only your home, only the business, or both — that decides which tax office becomes competent for which tax (§§ 19 to 21 AO).
  2. For a corporation: corporation tax follows the place of management (§ 20(1) AO), not where the managing director lives.
  3. Log in to Mein ELSTER and submit „Änderung der Adresse“.
  4. Notify the relocation of a business or permanent establishment to the municipality, and that of a liberal profession to the tax office under § 19 AO (§ 138(1) sentences 3 and 4 AO).
  5. For a new account, submit „Änderung der Bankverbindung“ before the old account closes — especially where there is a SEPA direct debit mandate (§ 224(2) no. 3 AO).
  6. List any pending procedures (objection, deferral, tax audit) and ask which office will continue them (§ 26 sentence 2 AO).

Good to know

  • Anyone running a trade business or liberal profession within their municipality of residence but in another tax office's district is assessed by that office, not the residence office, under the conditions of § 19(3) AO.
  • Assessment and apportionment of the trade tax base amount (Gewerbesteuermessbetrag) fall to the business tax office (§ 22(1) sentence 1 AO), i.e. the office for the place of management (§ 18(1) no. 2 AO) — relocating the business moves this competence too.
  • Separate determinations for self-employed income fall to the office from whose district the activity is mainly carried on (§ 18(1) no. 3 AO).
  • The moment of the switch is when either office LEARNS of it (§ 26 sentence 1 AO): not reporting the move delays the switch but does not prevent it.
  • Tax authorities must make payments cashlessly (§ 224(3) sentence 1 AO): without valid bank details a refund is delayed.
  • A bank transfer to the tax office counts as paid only when credited to its account (§ 224(2) no. 2 AO) — after a switch, use the NEW office's bank details.
  • Notifications under § 138(2) AO (foreign holdings) go to the office competent under §§ 18 to 20 AO — after a move, the new one.

Common mistakes

  • Changing only the address and assuming the tax office stays the same. Competence follows residence, place of business or place of management (§§ 19 to 21 AO).
  • Not notifying the relocation of a trade business because the address was already changed in ELSTER. § 138(1) sentences 1 and 4 AO require notice on the official form to the municipality, which informs the tax office; businesses may additionally meet the duty electronically with their VAT office under subsection 1a.
  • Believing a pending objection lapses with the move. The previous office may continue it with the new office's consent (§ 26 sentence 2 AO); otherwise the new office is competent from the switch (§ 26 sentence 1 AO).
  • Closing the old account before the new bank details have been submitted. Direct debits and refunds then fail.
  • Trying to change only one spouse's address under joint assessment. Under a shared tax number only shared addresses can be changed.
  • Continuing to pay into the old tax office's account.

Frequently asked questions

From when is the new tax office competent?

From the moment either tax authority learns of the change (§ 26 sentence 1 AO) — not automatically on moving day.

What happens to my pending objection?

The previously competent office may continue the procedure where, with your interests safeguarded, that serves a simple and practical conduct of it and the new office consents (§ 26 sentence 2 AO).

I am moving only my office, not my home. Does the tax office change?

For income tax the residence office generally remains competent (§ 19(1) AO), subject to § 19(3) AO. For VAT what counts is where you run the business from (§ 21(1) AO), and for trade tax base amounts the business tax office (§ 22(1) AO) — these can change.

Can I give a French bank account?

Yes: ELSTER supports accounts with credit institutions in EEA states, which include France.

Do I also have to notify the business relocation?

Yes. § 138(1) sentence 4 AO extends the notification duty to relocating a business, permanent establishment or liberal profession — trade businesses to the municipality, liberal professions to the tax office under § 19 AO.

Go further

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.