Die OFD sind Mittelbehörden der Financial management. Die gesetzliche Grundlage bilden die §§ 7-17 FVG. Als Besonderheit im Verwaltungsaufbau der Bundesrepublik Deutschland sind die OFD sowohl Landes- als auch Bundesbehörden. Der Präsident ist gleichzeitig Landes- und Bundesbeamter.
In its organization, the authority is divided into departments for taxes, which are part of the federal administration and those which are subject to the state administration. In addition, there may be departments for the administration of federal and / or state assets. In the structure of the financial administration, the OFD has as its main function the supervision of the local financial authorities (financial administration). A reform of the intermediate authorities is being discussed.
Oberfinanzdirektion (OFD)
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