The Finance department comprises the two specialist teams "Bookkeeping and Accounting" and "Budgeting and Controlling".
The "Bookkeeping and Accounting" team is responsible, among other things, for booking invoices and cash receipts as well as preparing the annual financial statements.
The "Budgeting and Controlling" team is responsible for preparing and reviewing budgets, cost and performance accounting and drawing up the business plan.
Notification Ordinance
The Notification Ordinance was issued by the Federal Government on the basis of the authorization in Section 93a subsection 1 of the German Fiscal Code (AO) on 07.09.1993 and has been amended several times in the meantime.
The Notification Ordinance regulates the transmission of notifications from authorities and other public bodies to the tax authorities. It contains precise instructions for the authorities that are obliged to provide information as to what is to be communicated to which tax office or the tax authorities, when and to what extent.
Authorities within the meaning of the Notification Ordinance include all public bodies that perform public administration tasks (Section 6 subsection 1 AO). This means that universities are directly affected.
With the comprehensive amendment of the Notification Ordinance (Mitteilungsverordnung, MV) as of 01.01.2025, Fachhochschule Dortmund is obliged to fundamentally reorganize data collection, data processing and data transfer in accordance with the Notification Ordinance.
The changes must be implemented and effective from 01.01.2024, as data collected from the calendar year 2024 onwards will be subject to the amendment to the Notification Ordinance 2025.
On this page, we try to compile all the information and present the scope of the data processed and the data flows.
Changes as of 01.01.2024:
What will change from 01.01.2024?
For payments of a "salary-like nature" to private individuals, from 01.01.2024 we must provide the State Finance Office with the 11-digit tax identification number (not to be confused with the tax number) and the date of birth of the payee in addition to the previous data such as name and address. For non-natural persons, the Business Studies ID or tax number is reported. This is reported by the last day in February of the following year. This is the only way we can implement the transfer of data to the tax authorities, as prescribed by the notification regulation.
What data is recorded?
The notification to the tax authorities must generally contain the data specified in Section 93c subsection 1 no. 2 AO (in particular details of the entity subject to the notification obligation and details identifying the person concerned).
The following data must be recorded:
- Surname, first name
- Registration address with street, zip code and town
- New: Date of birth
- New: Tax identification number (11-digit tax ID, not to be confused with the tax number)
Payments can only be made if this data is fully available to the person concerned.
If you do not yet have a tax identification number, you can apply for one from the Federal Central Tax Office(Opens in a new tab) and provide it to Fachhochschule Dortmund.
Which payments are reported?
The reporting obligation extends to all payments made by Fachhochschule Dortmund to third parties in order to ensure the complete recording of potentially tax-relevant transactions.
This includes the following payments in particular:
- Payments to third parties who, among other things, have not acted within the scope of a commercial or freelance main activity
- Payments that are not made to the third party's business account
- Payments that exceed a total of EUR 1,500 (recurring payments)
This concerns the following salary-like payments:
- Remuneration for fee contracts, guest lectures, proofreading assignments, teaching assignment remuneration, freelance contracts
- Scholarships and prize money (incl. all grants and supplements)
- Travel expense reimbursements from non-employees of Fachhochschule Dortmund
- Fees and services of any kind (e.g. payments to test subjects for studies)
What data is reported?
- Surname, first name, registration address, tax ID, date of birth
- Amount of payment/s
- Reason for the payment(s)
- Time/period of service provision on which the payment/s is/are based
- Date of payment/s
- Bank details
To whom is the data forwarded?
The data will only be forwarded to the State Tax Office via the ELSTER interface.
Information on the tax identification number
Every person born or registered in Germany has received a tax identification number in paper form from the Federal Central Tax Office.
A new application can be made via their website(Opens in a new tab) .
Employees of Fachhochschule Dortmund can find their number in the top right-hand corner of every payslip.
Persons who are not required to register in Germany (e.g. foreign students) can also apply for a tax ID via the tax office.
