Business School), language: English, abstract: Modern tax administration in Germany is flooded with information due to its complex environment. This paper analyses the knowledge management system of the German tax administration, based on a holistic approach. It considers all influencing dimensions, namely organisational, technological and human dimensions. The major theoretical framework is provided by Nonaka and Takeuchi (1995) and Yang and Maxwell (2011) for the organisational dimension. Moreover, Gable et al. (2008) provide success factors for the information technology. The literature review describes success factors for a successful implementation of a knowledge management system based on cumulated best practices of König (2011), Back et al. (2008), Heinemann et al. (2010). The quantitative research methodology allowed a generalisation and a deduction of the findings to issue specified and grounded recommendations.

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