Competent tax authorities, authorisation to issue statutory instruments

(1) The tax office in whose district the management of the legal representative under section 3 is located has local jurisdiction for the taxation of investment funds.
(2) Where the management of the legal representative is located outside the territorial scope of this Act, the following has jurisdiction for the taxation of the investment fund: 1. the tax office in whose district the assets of the investment fund are located, or, where this applies to several tax offices, the tax office in whose district the most valuable part of the assets is located, where the investment fund earns income under section 6(2) that is not subject to a tax deduction, 1a. the tax office that, in the cases of section 6(4), first sentence, no. 4 in conjunction with section 49(1) no. 2(e), double letter (cc) of the Income Tax Act, has jurisdiction for the taxation of the corporation under section 20(3) of the Fiscal Code, insofar as no jurisdiction arises under no.
1. Where this applies to several tax offices, the tax office responsible for the most valuable holding has jurisdiction,
2. the Federal Central Tax Office in all other cases.
(3) The Federal Ministry of Finance may, by statutory instrument requiring the consent of the Bundesrat, transfer the jurisdiction under subsection (2) no. 2 and under section 9(1) no. 2 to another tax authority or to several other tax authorities.