Tax Code (AO)

Unofficial table of contents

AO

Date of completion: 16.03.1976

Full quote:

" Tax Code in the version of the Notice of 1. October 2002 (BGBl. 3866; 2003 I p. 61), as last amended by Article 2 of the Law of 22 December 2014 (BGBl I). I p. 2417).

Status:	New by Bek. v. 1.10.2002 I 3866; 2003 I 61;
	Last amended by Art. 2 G v. 22.12.2014 I 2417

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 29.8.1980 + + +) 
(+ + + For the application,  Validity cf.  Art. 97 AOEG 1977 + + +) 
(+ + + For use in the area that has joined), see 
 Art. 97a § § 1 to 3 AOEG 1977 + + +) 
(+ + + For application cf.  § 1 InvStG + + +) 
(+ + + For application d.  § § 30, 80 and  87a, d.  Third Part Second Section   
 I.  Seventh part cf.  § 18h para. 6 UStG 1980 + + +) 
(+ + + For application d.  § 240 cf.  § 18 para. 4e UStG 1980 + + +) 
(+ + + To apply).  § 150 cf.  Section 13a (3) EStG + + +) 
(+ + + For application d.  § 276 (4) cf.  § 9 (5) InfrAG + + +) 

  

Heading: IdF d. Art. 10 No. 1 G v. 13.12.2006 I 2878 mWv 19.12.2006 Unofficial table of contents

Content Summary

Part one
Introductory provisions
First section
Scope
§ 1	Scope
§ 2	Priority under international agreements
Second section
Tax definitions
§ 3	Taxes, tax benefits
§ 4	Law
§ 5	Discretion
§ 6	Authorities, financial authorities
§ 7	Officials
§ 8	Residence
§ 9	Habitual residence
§ 10	Management
§ 11	Seat
§ 12	Establishment
§ 13	Permanent Representative
§ 14	Economic Business
§ 15	Members
Third Section
Responsibility of the financial authorities
§ 16	Objective competence
§ 17	Local competence
§ 18	Special findings
§ 19	Taxes on the income and wealth of natural persons
§ 20	Taxes on the income and wealth of the corporate bodies, personal associations, property funds
§ 20a	Taxes on income in the case of construction services
Section 21	Sales tax
Section 22	Real taxes
Section 22a	Jurisdiction on the continental shelf or in the exclusive economic zone
Section 23	Import and export duties and excise duties
§ 24	Replacement competence
Section 25	Multiple local jurisdiction
Section 26	Change of jurisdiction
§ 27	Jurisdiction Agreement
§ 28	Competence dispute
§ 29	Danger in default
Fourth Section
Tax secrecy
§ 30	Tax secrecy
§ 30a	Protection of bank customers
Section 31	Notification of tax bases
Section 31a	Communications to combat illegal employment and abuse of power
Section 31b	Communications to combat money laundering and terrorist financing
Fifth Section
Limitation of Liability for Public Officials
Section 32	Limitation of Liability for Public Officials
Part two
Tax Debt
First section
Taxable
§ 33	Taxable
Section 34	Obligations of the legal representatives and the asset managers
§ 35	Obligations of the right to dispose of
§ 36	Deletion of the power of representation
Second section
Tax-debt ratio
Section 37	Claims arising from the tax-debt ratio
§ 38	Origin of the claims from the tax-debt ratio
§ 39	Allocation
§ 40	Act or act contrary to law
Section 41	Non-effective legal transactions
§ 42	Abuse of legal design possibilities
Section 43	Tax debtor, tax refund creditor
Section 44	Total debtor
§ 45	Overall succession
Section 46	Assignment, pledge, pledge
§ 47	Delete
§ 48	Performance by third parties, liability of third parties
§ 49	Lost
§ 50	Extinguisher and unconditionals of excise duty, transfer of the conditional excise duty
Third Section
Tax-privileged purposes
Section 51	General
Section 52	Non-profit
Section 53	Mitigating purposes
§ 54	Church purposes
§ 55	selflessness
§ 56	Exclusivity
Section 57	Immediacy
Section 58	Tax-harmless operations
§ 59	Condition of tax relief
§ 60	Requirements for the Articles of Association
§ 60a	Determination of the statutory requirements
Section 61	Statutory asset retention
Section 62	Reserves and wealth creation
§ 63	Requirements for actual management
Section 64	Taxable business enterprises
Section 65	Purpose
Section 66	Welfare
Section 67	Hospitals
§ 67a	Sporting events
Section 68	Individual purpose undertakings
Fourth Section
Liability
Section 69	Liability of representatives
Section 70	Liability of the representative
Section 71	Liability of tax evaders and tax hawkers
Section 72	Liability in the event of a breach of duty of account truths
Section 73	Liability in the case of organ
Section 74	Liability of the owner of objects
§ 75	Liability of the operator
Section 76	Liability
Section 77	Duty to Duly
Part Three
General procedural rules
First section
Procedural principles
1. Subsection
Participation in the procedure
Section 78	Participants
§ 79	Ability to act
§ 80	Authorised agents and advisers
§ 81	Appointment of a representative from office
2. Subsection
Exclusion and rejection of officials and other persons
Section 82	Excluded People
Section 83	Concern of partiality
Section 84	Rejection of members of a committee
3. Subsection
Taxation principles, evidence
I. General
§ 85	Taxation principles
§ 86	Start of proceedings
Section 87	Official language
§ 87a	Electronic communications
Section 88	Investigation principle
§ 88a	Collection of protected data
§ 89	Advice, information
§ 90	Participation obligations of the participants
Section 91	Hearing Participant
§ 92	Evidence
II. Proof of information and expert appraisal of the obligation to provide information to interested parties and others
Section 93	People
Section 93a	General notification obligations
Section 93b	Automated retrieval of account information
Section 94	Eitherly questioning
§ 95	Insurance on Eides
§ 96	Addition of experts
III. Proof of documents and eye-light
Section 97	Submission of documents
Section 98	Taking the eyebright
§ 99	Entering of land and spaces
§ 100	Template of valuables
IV. Rights of access to information and the right of reference
§ 101	Right of access to information and the right of residence of the relatives
Section 102	Right of residence for the protection of certain professional secrecy
Section 103	Right of denial of information in the event of a risk of prosecution for a criminal offence or of an offence of regularity
Section 104	Refusal of reimbursement of an expert opinion and the presentation of documents
Section 105	Relationship between the duty of advance and the obligation to observe the obligation of public authorities to ensure confidentiality
Section 106	Limitation of the obligation to provide information and to make a reference to the state in case of impairment of the state of the
V. Compensation of the parties responsible for providing information and of experts
Section 107	Compensation of the parties responsible for providing information and of experts
4. Subsection
Deadlines, dates, reinstatation
Section 108	Deadlines and dates
§ 109	Extension of time limits
§ 110	Reinstatation to the previous level
5. Subsection
Legal and administrative assistance
Section 111	Administrative assistance
Section 112	Conditions and limits of mutual assistance
Section 113	Selection of the Authority
Section 114	Implementation of mutual assistance
§ 115	Costs of mutual assistance
Section 116	Display of tax offences
Section 117	Intergovernmental legal and administrative assistance in tax matters
§ 117a	Transfer of personal data to Member States of the European Union
§ 117b	Use of data transmitted in accordance with Council Framework Decision 2006 /960/JHA
§ 117c	Implementation of intra-State applicable international agreements to promote tax honesty in international situations
Second section
Administrative file
Section 118	The term of the administrative act
§ 119	Specificity and form of the administrative act
§ 120	Administrative measures
Section 121	Explanatory statement of the administrative act
§ 122	Announcement of the administrative act
§ 123	Appointment of a receiving agent
Section 124	Effectiveness of the administrative act
§ 125	Invalidity of the administrative act
§ 126	Healing of process and form errors
§ 127	Consequences of procedural and procedural errors
§ 128	Reinterpretation of a flawed administrative act
Section 129	Apparent inaccuracies in the adoption of an administrative act
§ 130	Withdrawal of an illegal administrative act
Section 131	Revocation of a legitimate administrative act
Section 132	Withdrawal, revocation, cancellation and amendment of the opposition proceedings
§ 133	Return of documents and property
Fourth part
Implementation of taxation
First section
Collection of taxable persons
1. Subsection
Holding and holding of personnel
Section 134	Holding and holding of personnel
§ 135	Obligation to contribute to the uptake of persons and operations
Section 136	Change notifications for the reception of persons
2. Subsection
Notifiable
Section 137	Tax collection of corporate bodies, associations and assets
§ 138	View on employment
Section 139	Registration of establishments in special cases
3. Subsection
Identification Property
Section 139a	Identification Property
Section 139b	Identification number
§ 139c	Economic identification number
§ 139d	Authorisation
Second section
Duty of co-action
1. Subsection
Management of books and records
§ 140	Accounting and recording obligations under other laws
Section 141	Accounting duty of certain taxable persons
Section 142	Supplementary rules for farmers and foresters
Section 143	Recording of receipt
Section 144	Recording of the goods outlet
§ 145	General requirements for accounting and records
Section 146	Rules on accounting and records
Section 147	Procedural rules for the retention of documents
§ 148	Authorisation of facilities
2. Subsection
Tax returns
§ 149	Tax returns
Section 150	Form and content of tax returns
Section 151	Recording of the tax declaration at the office of office
Section 152	Late surcharge
Section 153	Corrigendum to declarations
3. Subsection
Account Truth
Section 154	Account Truth
Third Section
Determination and determination procedures
1. Subsection
Tax fix
I. General provisions
§ 155	Tax fix
Section 156	Tax fix abatation
Section 157	Form and content of tax assessments
Section 158	The validity of the accounts
Section 159	Evidence of trusteeship
§ 160	Designation of creditors and payees
Section 161	Missiles in inventory recordings
Section 162	Estimation of tax bases
Section 163	Diverging taxes on equity reasons
Section 164	Tax fix subject to review
Section 165	Provisional tax suspension, suspension of tax fixing
Section 166	Third-party effect of tax fixing
Section 167	Tax registration, use of tax marks or tax copies
§ 168	Effect of a tax application
II. Rate of limitation
§ 169	Fixing deadline
§ 170	Start of the commit period
Section 171	Runoff
III. Inventory Force
Section 172	Repeal and amendment of tax assessments
Section 173	Repeal or amendment of tax modestals due to new facts or evidence
§ 174	Conflicting Tax Relocations
§ 175	Repeal or amendment of tax modestals in other cases
Section 175a	Implementation of understanding agreements
Section 176	Protection of the trust in the abolition and modification of tax assessments
Section 177	Rectification of material errors
IV. Cost
Section 178	Costs of special use of customs authorities
§ 178a	Costs of special use of the financial authorities
2. Subsection
Separate determination of tax bases, determination of tax measures
I. Special Findings
§ 179	Determination of tax bases
§ 180	Separate determination of tax bases
§ 181	Rules of procedure for separate determination, period of detention, declaration obligation
§ 182	Effects of the separate determination
Section 183	Authorised representative in the case of uniform determination
II. Determination of tax revenue
Section 184	Determination of tax revenue
3. Subsection
Disassembly and allocation
§ 185	Application of the general provisions
Section 186	Participants
§ 187	File View
Section 188	Disassembly notice
§ 189	Change of decomposition
§ 190	Allocation procedure
4. Subsection
Liability
Section 191	Disclaimer, Duldung modest
§ 192	Contractual liability
Fourth Section
External audit
1. Subsection
General provisions
Section 193	Admissibility of an external audit
§ 194	Factual scope of an external audit
§ 195	Responsibility
§ 196	Audit Order
§ 197	Notification of the inspection order
§ 198	Proof of identity, the beginning of the external examination
§ 199	Audit principles
§ 200	Duty to co-act with the taxable person
Section 201	Final meeting
Section 202	Content and announcement of the audit report
§ 203	Abbreviated External Check
2. Subsection
Binding commitments due to external audit
Section 204	Prerequisite of the binding commitment
§ 205	Form of binding commitment
§ 206	Binding effect
§ 207	Repeal, repeal and amendment of the binding commitment
Fifth Section
Tax (customs duty)
Section 208	Tax (customs duty)
Sixth Section
Tax supervision in special cases
Section 209	Subject of tax supervision
Section 210	Powers of the financial authority
Section 211	Obligations of the person concerned
Section 212	Implementing provisions
§ 213	Special supervisory measures
Section 214	Representatives
Section 215	Securing in the supervisory path
Section 216	Transfer to the property of the Confederation
§ 217	Tax aid workers
Fifth Part
Collection procedure
First section
Realization, maturity and erasures of claims arising from the tax-debt ratio
1. Subsection
Implementation and maturity of claims arising from the tax-debt ratio
§ 218	Realization of claims arising from the tax-debt ratio
Section 219	Payment request in case of disclaimer
Section 220	Maturity
Section 221	Different Due Determination
Section 222	Stundung
Section 223	(dropped)
2. Subsection
Payment, Invoice, Decree
Section 224	Place of performance, day of payment
§ 224a	Devotion of art objects to payment instead
Section 225	Order of Tilgung
§ 226	Offset
Section 227	Decree
3. Subsection
Payment limitation
Section 228	Subject of the limitation period, limitation period
Section 229	The beginning of the limitation period
Section 230	Inhibition of the limitation period
Section 231	Interruption of the limitation period
§ 232	Effect of the limitation period
Second section
Interest rate, sowing surcharges
1. Subsection
Interest rate
Section 233	Principle
Section 233a	Interest rate on tax repayments and tax refunds
Section 234	Interest rate interest
Section 235	Interest in evading taxes
Section 236	Process rates on refunds
Section 237	Interest on suspension of enforcement
Section 238	Amount and calculation of interest
Section 239	Fixing of interest rates
2. Subsection
Saw surcharges
§ 240	Saw surcharges
Third Section
Security Performance
Section 241	Type of security
Section 242	Effect of deposit of payment appropriations
Section 243	Pledging of securities
Section 244	Suitable tax guarantor
§ 245	Security performance by other values
§ 246	Acceptance values
§ 247	Exchange of collateral
§ 248	Obligation to follow up
Sixth Part
Enforcement
First section
General provisions
§ 249	Enforcement authorities
§ 250	Enforcement requests
§ 251	Enforceable administrative acts
§ 252	Enforceable believers
Section 253	Debtor debtor
§ 254	Conditions for the commencement of enforcement
§ 255	Enforcement against legal persons under public law
§ 256	Objections to enforcement
§ 257	Recruitment and restriction of enforcement
§ 258	Cessation or restriction of enforcement
Second section
Enforcement in respect of monetary claims
1. Subsection
General provisions
Section 259	Warning
Section 260	Indication of the debt
§ 261	Crackdown
§ 262	Third party rights
§ 263	Enforcement against spouses or life partners
§ 264	Enforcement against usuters
Section 265	Enforcement against heirs
Section 266	Other cases of limited liability
§ 267	Enforcement proceedings against non-legal persons ' associations
2. Subsection
Allocation of total debt
Section 268	Principle
§ 269	Application
§ 270	General Division Scale
§ 271	Allocation scale for wealth tax
§ 272	Advance Payment Scale
Section 273	Distribution scale for tax rerequests
Section 274	Special Distribution Scale
Section 275	(dropped)
Section 276	Backward tax, initiation of enforcement
§ 277	Enforcement
§ 278	Limitation of enforcement
§ 279	Form and content of the split
§ 280	Change of division modest
3. Subsection
Enforcement in movable property
I. General
§ 281	Pfändung
Section 282	Effect of seizure
§ 283	Exclusion of warranty claims
§ 284	Asset information of the enforceable debtor
II. Enforcement in matters
Section 285	Full-education officials
§ 286	Enforcement in matters
§ 287	Powers of the enforcement officer
§ 288	Confiscation of witnesses
§ 289	Time of enforcement
§ 290	Requests and communications of the full-education officer
§ 291	Niederschrift
§ 292	Wasting of the pledge
§ 293	Third parties ' rights of care and privileges
Section 294	Unseparated fruits
Section 295	Inability to do things
§ 296	Recovery
§ 297	Suspension of recovery
§ 298	Auction
Section 299	Supplement
§ 300	Minimum bid
Section 301	Auctioning
§ 302	Securities
§ 303	Name Papers
§ 304	Auction of unseparated fruits
§ 305	Special recovery
Section 306	Enforcement in spare parts of aircraft
§ 307	Connection catches
§ 308	Recovery with multiple seizure
III. Enforcement in claims and other property rights
§ 309	Confestion of a monetary claim
§ 310	Plea of a claim secured by mortgage
§ 311	Maintenance of a claim secured by a ship ' s mortgage or a right of registration on an aircraft
§ 312	Plea of indossable papers
§ 313	Maintenance of continuous references
§ 314	Recovery order
Section 315	Effect of the confistion
§ 316	Obligation to explain the third-party debtor
Section 317	Other type of recovery
Section 318	Claims for the publication or performance of goods
Section 319	Inability of receivables
§ 320	Multiple seizure of a claim
§ 321	Enforcement in other property rights
4. Subsection
Enforcement in immovable property
Section 322	Procedure
Section 323	Enforcement of the legal successor
5. Subsection
Arrest
Section 324	Dingy arrest
§ 325	Lifting of the holding of the arrest
Section 326	Personal security arrest
6. Subsection
Recovery of collateral
§ 327	Recovery of collateral
Third Section
Enforcement of benefits other than monetary claims
1. Subsection
Enforcement of acts, dulsions or omissions
§ 328	Compulsory appropriations
§ 329	Periodic penalty payments
Section 330	Replacement
Section 331	Direct compulsion
Section 332	Threat of coercive measures
§ 333	Determination of the compulsory appropriations
§ 334	Replacement Detention
§ 335	Termination of the compulsory procedure
2. Subsection
Enforcement of collateral
§ 336	Enforcement of collateral
Fourth Section
Cost
§ 337	Costs of enforcement
Section 338	Types of charges
§ 339	Pfändung fee
Section 340	Withdrawal fee
Section 341	Recovery fee
Section 342	Majority of debtors
§ 343	(dropped)
§ 344	Outlays
Section 345	Travel expenses and expenses
§ 346	Incorrect substantive treatment, period of detention
Seventh Part
Non-judicial redress procedure
First section
Admissibility
§ 347	Liability of the opposition
§ 348	Exclusion of opposition
§ 349	(dropped)
§ 350	Complaints
Section 351	Binding effect of other administrative acts
Section 352	Power of opposition to the uniform determination
§ 353	Opposition of the successor to the legal successor
Section 354	Opposition waiver
Second section
Procedural rules
§ 355	Period of opposition
§ 356	Right of appeal
§ 357	Filing of the opposition
§ 358	Examination of conditions of admissibility
§ 359	Participants
§ 360	Additional to the procedure
§ 361	Suspension of enforcement
§ 362	Withdrawal of the opposition
§ 363	Suspension and suspension of proceedings
§ 364	Notification of the tax documents
Section 364a	Discussion of property and legal status
Section 364b	Deadline
§ 365	Application of procedural rules
§ 366	Form and content of the opposition decision
§ 367	Decision on the objection
§ 368	(dropped)
Eighth Part
Criminal and penal rules, criminal and penal procedures
First section
Criminal provisions
§ 369	Tax offences
§ 370	Tax evasion
§ 370a	(dropped)
§ 371	Self-display in tax evasion
§ 372	Spell break
Section 373	Commercial, violent and gang-related smuggling
§ 374	Tax-control
Section 375	Side effects
§ 376	Limitation of Tracking
Second section
Fines
Section 377	Tax dismissiles
§ 378	Easy-to-use control shortening
§ 379	Tax hazard
§ 380	Hazard to the departure taxes
Section 381	Risk of excise duty
Section 382	Risks to import and export duties
Section 383	Improper acquisition of tax reimbursement and compensation claims
Section 383a	Improper use of the identification feature according to § 139a
Section 384	Limitation of Tracking
Third Section
Criminal procedure
1. Subsection
General provisions
Section 385	Application of procedural rules
§ 386	Responsibility of the financial authority in the case of tax offences
Section 387	Factually competent financial authority
Section 388	Local competent financial authority
Section 389	Related Criminal Matters
§ 390	Multiple Responsibility
§ 391	Competent court
§ 392	Defence
§ 393	Relationship of the criminal procedure to the taxation procedure
§ 394	Transfer of ownership
§ 395	File inspection of the financial authority
§ 396	Suspension of proceedings
2. Subsection
Investigation
I. General
Section 397	Initiation of criminal proceedings
§ 398	Adjustment due to minor
Section 398a	Disregard of persecution in special cases
II. Tax authorities ' procedures in the case of tax offences
§ 399	The rights and obligations of the financial authority
§ 400	Request for the adoption of a criminal order
§ 401	Request for an arrangement of side-effects in the independent procedure
III. The position of the financial authority in the proceedings of the Public Prosecutor
§ 402	General rights and obligations of the financial authority
§ 403	Participation of the financial authority
IV. Tax and customs duty
§ 404	Tax and customs duty
V. Compensation of witnesses and experts
§ 405	Compensation of witnesses and experts
3. Subsection
Judicial procedure
§ 406	Involvement of the financial authority in the criminal proceedings and in the independent proceedings
Section 407	Participation of the financial authority in other cases
4. Subsection
Costs of the procedure
§ 408	Costs of the procedure
Fourth Section
Fines
§ 409	Competent managing authority
Section 410	Supplementary provisions for the fine-fine procedure
§ 411	Fines against lawyers, tax advisors, tax agents, accountants or sworn accountants
§ 412	Delivery, enforcement, costs
Ninth Part
Final provisions
§ 413	Limitation of fundamental rights
Section 414	(unopposed)
§ 415	(Entry into force)
Assets
Appendix 1 (to § 60)
Model statutes for associations, foundations, businesses of commercial types of legal persons under public law, clerical cooperatives and corporations

Part one
Introductory provisions

First section
Scope

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§ 1 Scope

(1) This Act applies to all taxes, including tax allowances, which are governed by federal law or the law of the European Union, to the extent that they are administered by federal financial authorities or by national financial authorities. It shall apply only subject to the law of the European Union. (2) In the case of real taxes, to the extent that their administration has been delegated to the municipalities, the following provisions of this Act shall apply in accordance with the provisions of this Act:

1.

the provisions of the first, second and fourth sections of the first part (scope, tax definitions, tax secrecy),

2.

the provisions of the second part (tax-school dread),

3.

the provisions of Part Three, with the exception of Articles 82 to 84 (General Rules of Procedure),

4.

the provisions of the fourth part (implementation of taxation),

5.

the provisions of the Fifth Part (collection procedure),

6.

§ § 351 and 361 (1) sentence 2 and para. 3,

7.

the provisions of the Eighth Part (rules on penalties and fines, criminal and fine procedures).

(3) The provisions of this Act shall apply mutatily to tax ancemeties, subject to the law of the European Union. The third to sixth part of the fourth part shall, however, only apply to the extent that this is particularly determined. Unofficial table of contents

§ 2 Priority of international agreements

(1) Contracts with other States within the meaning of Article 59 (2), first sentence, of the Basic Law on taxation shall, insofar as they have become directly applicable national law, present the tax laws. (2) The Federal Ministry of Finance is empowered to adopt, with the consent of the Federal Council, legal regulations for the implementation of consultation agreements in order to ensure the regularity of taxation and to avoid double taxation or double non-taxation. The consultation agreements referred to in sentence 1 shall be agreed by the competent authorities of the States Parties to a double taxation agreement with the aim of regulating the implementation of such an agreement, in particular: To remove any difficulties or doubts which exist in the interpretation or application of the agreement in question.

Second section
Tax definitions

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§ 3 Taxes, tax benefits

(1) Taxes are cash benefits which do not constitute a consideration for a particular benefit and which are imposed by a public service in order to obtain revenue for all those who are the subject of the law (3) Import and export duties under Article 4 (10) and (11) of the Customs Code are taxes within the meaning of that Act. (4) Tax benefits are delay funds (Section 146 (2b)), Late surcharges (§ 152), surcharges pursuant to § 162 para. 4, interest (§ § 233 to 237), sowing surcharges (§ 240), penalty payments (§ 329) and costs (§ § 89, 178, 178a and § § 337 to 345) as well as interest in the sense of the customs code and delay funds according to § 22a (5) The rise of interest on import duties and export duties within the meaning of Article 4 (10) and (11) of the Customs Code shall be the subject of the Federal Government. The amount of the remaining interest shall be payable to the respective tax-authorized entities. The costs within the meaning of § 89 shall be borne by the body, the authority of which shall be responsible for issuing the binding information. The revenue of the costs within the meaning of § 178a is half-way to the federal government and to the respective managing bodies. The remaining tax benefits shall be allocated to the administrative bodies. Unofficial table of contents

§ 4 Act

Law is any rule of law. Unofficial table of contents

§ 5 Discretion

If the financial authority is empowered to act at its discretion, it shall exercise its discretion in accordance with the purpose of empowerment and shall comply with the legal limits of discretion. Unofficial table of contents

§ 6 Authorities, financial authorities

(1) Authority shall be any body responsible for the tasks of the public administration. (2) Financial authorities within the meaning of this Act shall be the following federal and state financial authorities referred to in the Law on the Financial Management:

1.

the Federal Ministry of Finance and the top national authorities responsible for the financial management as the highest authorities,

2.

the Federal monopoly administration for Branntwein and the Federal Central Office for Taxes as Federal Supreme Authorities,

3.

Data centers as state supervisors,

4.

the Federal Finance Directorates, the Oberfinanzdirektionen and the Customs Crime Office as the central authorities,

4a.

the national financial authorities established in accordance with the law on financial management or by national law in the case of a Oberfinanzdirektion,

5.

the main offices, including their departments, the customs authorities, the financial offices and the special national financial authorities, as local authorities,

6.

Family coffers,

7.

the central body within the meaning of Section 81 of the Income Tax Act and

8.

the Deutsche Rentenversicherung Knappschaft-Bahn-See (Section 40a (6) of the Income Tax Act).

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Section 7 Public Officials

The official is, who according to German law

1.

Civil servant or judge (Section 11 (1) (3) of the Penal Code),

2.

is in any other public service relationship, or

3.

otherwise, it shall be ordered to carry out public administration tasks at a public authority or in any other body or on behalf of the authority.

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§ 8 Residence

A place of residence is someone where he or she may have an apartment, which suggests that he will keep the apartment and use it. Unofficial table of contents

§ 9 A habitual residence

There is a habitual residence where he or she is in circumstances where he or she may be able to recognise that he or she is not only temporarily staying in this place or in this area. As a habitual residence within the scope of this Act, a period of residence of more than six months shall always be considered from the outset; short-term interruptions shall not be taken into account. Sentence 2 shall not apply if the stay is taken for private purposes only for visits, recreation, spa or similar purposes and does not last longer than one year. Unofficial table of contents

§ 10 Management

Management is the focus of the business senior management. Unofficial table of contents

§ 11 Seat

The seat has a body, association of persons or property in the place which is determined by law, social contract, statute, foundation business or the like. Unofficial table of contents

§ 12 Establishal

The establishment shall be any fixed business unit or facility serving the activities of a company. In particular, the following establishments shall be regarded as:

1.

the site of the management,

2.

Branches,

3.

business offices,

4.

factory or repair shops,

5.

warehouse,

6.

One or more outlets,

7.

mines, quarries, or other standing, locally progressive or floating sites of mineral extraction;

8.

Construction or assembly, also locally progressive or floating, if:

a)

the individual construction or assembly, or

b)

one of several temporally side-by-side construction works or assembly or

c)

multiple, without interruption, successive construction or assembly operations

longer than six months.

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§ 13 Permanent Representative

Permanent Representative is a person who is permanently concerned with the business of a company and is subject to the latter's instructions. Permanent Representative is, in particular, a person who is sustainable for a company

1.

Contracts or contracts for contracts or contracts; or

2.

has a stock of goods or goods and carries out deliveries of goods or goods.

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Section 14 Economic business operations

An economic business enterprise is a self-employed sustainable activity by which revenue or other economic benefits are achieved and which goes beyond the scope of an asset management. The intention to make a profit is not required. An asset management is generally available when assets are used, for example, capital assets are invested in an interest-rate or immovable property is leased or leased. Unofficial table of contents

§ 15 Members

(1) Members are:

1.

of the fiancée, also within the meaning of the Life Partnership Act,

2.

the spouse or life partner,

3.

Related and Disgusted straight line,

4.

Siblings,

5.

Children of siblings,

6.

Spouse or life partner of the siblings and siblings of the spouses or life partners,

7.

Siblings of the parents,

8.

Persons who are connected with one another by means of a long-term care relationship with a domestic community such as parents and children (foster parents and foster children).

(2) Members shall be the persons referred to in paragraph 1, even if:

1.

in the cases referred to in points 2, 3 and 6, the marriage or partnership established by the relationship no longer exists;

2.

in the cases referred to in points 3 to 7, the relationship or weakenity shall be obtained by acceptance as a child;

3.

in the case of point 8, the domestic community no longer exists, provided that the persons continue to be connected to each other, such as parents and children.

Footnote

(+ + + § 15: For application, see Art. 97 (1) (10) AOEG 1977 + + +)

Third Section
Responsibility of the financial authorities

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§ 16 Sachliche jurisdiction

The competent authority of the financial authorities, unless otherwise specified, shall be governed by the law on financial management. Unofficial table of contents

Section 17 Local competence

The local competence shall be governed by the following provisions, unless otherwise specified. Unofficial table of contents

Section 18 Separate findings

(1) For the separate findings in accordance with § 180, the following shall be responsible for the local authority:

1.

in the case of holdings in agriculture, forestry, land, farm land and mineral extraction rights, the tax office, in the district of which the holding, the land, the land, the mineral extraction right or, if the holding, the land, the land or the right of mineral extraction extends to the districts of several financial offices, the most valuable part of which is (situation tax office),

2.

in the case of commercial establishments with management within the scope of this Act, the tax office in whose district the management is situated, in the case of commercial establishments without a management board within the scope of this Act, the tax office, in whose district is maintained by an establishment-the most economically most important-at several operating sites (operating tax office),

3.

in the case of income from self-employment, the tax office, from whose district the activity is predominantly carried out,

4.

in the case of the participation of a number of persons in other income as income from agriculture, forestry, business or self-employed work, which are identified separately in accordance with Article 180 (1) (2) (a), the tax office, of which District the administration of these income is based, or, if it is inconceivable within the scope of this Act, the tax office in whose district the most valuable part of the assets from which the common income flows is located. This also applies in the case of a separate determination according to § 180 (1) No. 3 or § 180 (2).

(2) Where a separate determination is to be made to a number of taxable persons and in accordance with paragraph 1 the local competence cannot be determined, each tax office shall have a local authority which shall, in accordance with § § 19 or 20, be responsible for the taxation of the The income and property of a taxable person who is to be attributed a share of the subject matter of the determination. Insofar as this tax office is objectively not responsible for the separate determination pursuant to Section 17 (2) sentences 3 and 4 of the Finance Management Act, the competent tax office shall be replaced by the competent tax office. Unofficial table of contents

Section 19 Tax on the income and property of natural persons

(1) For the taxation of natural persons on the basis of income and property, the tax office is locally competent in whose district the taxable person is domicated or in the absence of a place of residence his habitual residence (Housing tax office). In the case of multiple residence within the scope of the law, the place of residence in which the taxable person is predominantly resident is the residence of a taxable person who is married or living in a life partnership and who is resident in the territory of the Member State in which he/she is resident. Spouse or life partner is not permanently separated, the place of residence is decisive, in which the family is predominately held. The tax office is responsible for the persons subject to unlimited tax liability pursuant to § 1 (2) of the Income Tax Act and pursuant to Article 1 (2) of the German Property Tax Act, in the district of which the paying public cash register is located; the same Applies in the cases of § 1 para. 3 of the Income Tax Act to persons who fulfil the conditions of § 1 para. 2 sentence 1 No. 1 and 2 of the Income Tax Act and in the cases of § 1a (2) of the Income Tax Act. (2) Where the conditions set out in paragraph 1 are not met, the tax office shall be responsible for the location of the financial office in whose district the Assets of the taxable person and, if this is the case for a number of financial offices, in the district of which the most valuable part of the assets is located. If the taxable person does not have a fortune within the scope of the law, the tax office is locally competent, in whose district the activity within the scope of the law is primarily exercised or exploited or has been used. (3) Hearing on the area the congregation of several tax offices and a taxable person with income from agriculture, forestry, business or self-employed activity within the municipality of residence but in the district of another financial institution as which, by way of derogation from paragraph 1, shall be that of the financial office of the Office of the Housing Office if it is responsible for a separate determination of these income in accordance with Section 18 (1) (1), (2) or (3). In the case of the application of the first sentence, income from profit-sharing shall be taken into account only if they are the sole income of the taxable person within the meaning of the first sentence. (4) taxable persons to be apportionated or brought together together , in the case of application of paragraph 3, they shall be treated as if their income was obtained by a taxable person. (5) By means of a legal decree of the Land Government, it may be determined that the congregation referred to in paragraph 3 of this Article shall be a residence of the State an area covered by a number of municipalities, to the extent that this has been done with regard to Economic and transport relations, administrative structures or other local needs are appropriate. The provincial government can transfer the authorization to the supreme state authority responsible for the financial administration. (6) The Federal Ministry of Finance can ensure the taxation of persons who are subject to the provisions of Section 1 (4) of the Income tax law is limited to tax and income within the meaning of § 49 (1) (7) and (10) of the Income Tax Act, by means of a decree with the consent of the Federal Council of a financial authority, the local jurisdiction for the The scope of the law is conferred. Sentence 1 shall also apply in cases where an application is made in accordance with Section 1 (3) of the Income Tax Act.

Footnote

(+ + + § 19: For application see Art. 97 (1) (10) AOEG 1977 + + +) Unofficial table of contents

§ 20 Taxes on the income and property of the entities, associations of persons, property funds

(1) For the taxation of corporate bodies, personal associations and property funds on the basis of income and assets, the tax office is locally competent in the district of which the management is located. (2) The management is not in the The scope of the law or the place of management cannot be established, the tax office is locally competent, in whose district the taxable person has its registered office. (3) If neither the management nor the seat is within the scope of the law. of the law, the tax office is locally competent in the district of which The assets of the taxable persons and, if this is the case for several financial offices, the tax office in whose district the most valuable part of the assets is located. (4) Neither the management nor the seat nor the assets of the Taxable persons within the scope of the law, the tax office is locally competent, in the district of which the activity within the scope of the law is primarily exercised or exploited or has been used. Unofficial table of contents

§ 20a Tax on income in the case of construction services

(1) By way of derogation from § § 19 and 20, the tax office is responsible for the taxation of companies which provide construction services within the meaning of section 48 (1) sentence 3 of the Income Tax Act, which is responsible for the taxation of the corresponding transactions according to § 21 Paragraph 1 shall be competent if the trader is domicated or the company has its management or its registered office outside the scope of the law. This also applies in derogation from § § 38 to 42f of the Income Tax Act in the case of tax deductions from the wage. (2) For the administration of the payroll tax in the cases of employee surrender by foreign distributors in accordance with § 38 (1) sentence 1 no. 2 of the German Income Tax Act. The Income Tax Act is the responsibility of the tax office, which is responsible for the taxation of the corresponding transactions in accordance with section 21 (1) of the German Law on Income Tax. Sentence 1 shall apply only if the person who has been transferred is used in the construction industry. (3) By way of derogation from § 19, the Federal Ministry of Finance may be used for the taxation of persons employed by undertakings within the meaning of paragraph 1 or 2 domestiously. By means of a legal regulation with the consent of the Bundesrat, the local jurisdiction conferred on a tax office for the scope of the law. Unofficial table of contents

Section 21 Sales tax

(1) The tax office is responsible for the turnover tax, with the exception of the import turnover tax, from whose district the businessman operates his company wholly or primarily within the scope of the law. With the consent of the Federal Council, the Federal Ministry of Finance may, with the consent of the Federal Council, have the local authority, the place of residence, the head office or the executive board outside the scope of this Act for the purpose of ensuring taxation, the local authority Responsibility of a financial authority for the scope of the law. (2) For the turnover tax of persons who are not entrepreneurs, the tax office is responsible, which is also responsible for taxation on the basis of income (§ § 19 and 20); in the cases referred to in Article 180 (1) (2) (a), the tax office shall be responsible for the Sales tax, which is also responsible for the separate determination (§ 18). Unofficial table of contents

§ 22 Real taxes

(1) For the purpose of setting and dismantling the tax amounts, the tax office (§ 18 para. 1 no. 1) and the business tax office (§ 18 para. 1 no. 2) shall be responsible for the determination of the tax on the tax on the tax. By way of derogation from the first sentence, the tax office responsible for the taxation of the taxable income of undertakings providing construction services within the meaning of Article 48 (1) sentence 3 of the Income Tax Law shall be responsible for the determination and disassembly of the amounts of trade tax. in accordance with Section 21 (1), if the trader has his domiciate or the company his management or its head office is outside the scope of the law. (2) Insofar as the setting, collection and recovery of the business it is the responsibility of the tax authorities to ensure that the tax office is in charge of the tax office, whose district belongs to the congregation entitled to heed. Where an eligible municipality belongs to the districts of a number of financial offices, the financial office shall have jurisdiction over the financial office which is competent or competent pursuant to paragraph 1 if, within the scope of this Act, only those in which the municipality is responsible are responsible for the (3) Paragraph 2 shall apply mutagenly to the extent to which a country is entitled to the coming of real taxes in accordance with the third sentence of Article 106 (6) of the Basic Law. Unofficial table of contents

§ 22a Jurisdiction on the continental shelf or on the exclusive economic zone

The responsibility of the financial authorities of the Länder in accordance with § § 18 to 22 or under the tax laws in the area of the share of the continental shelf and the exclusive economic zone of the Federal Republic of Germany shall be governed by the Equidistant principle. Unofficial table of contents

Section 23 Import and export duties and excise duties

(1) For import and export duties within the meaning of Article 4 (10) and (11) of the Customs Code and excise duties, the main customs office shall be the local authority in whose district the offence to which the law is subject shall be carried out. (2) Local It is also responsible for the main customs office, of whose district the taxable person operates his company. If the undertaking is operated by a place not belonging to the law, the main customs office in whose district the entrepre is responsible for its turnover within the scope of the law shall be the responsibility of the principal customs office. (3) Import and export duties within the meaning of Article 4 (10) and (11) of the Customs Code and excise duties in connection with a tax offence or irregular tax shall also be the responsibility of the principal customs office for the purpose of: It shall be responsible for criminal matters or the cause of the fine. Unofficial table of contents

Section 24 Replacement

If the local jurisdiction does not arise from other provisions, the competent authority shall be the competent authority in the district of which the official act is to be the subject of an act of office. Unofficial table of contents

§ 25 Multiple local jurisdiction

Where a number of financial authorities are competent, the financial authority which has first been referred to the case shall decide, unless the competent financial authorities agree to a different competent financial authority or the joint technical authority competent supervisory authority shall determine that a different local financial authority has to decide. In the absence of a common supervisory authority, the competent supervisory authorities shall jointly take the decision. Unofficial table of contents

§ 26 Change of jurisdiction

If, by changing the circumstances in which they are based, the local competence is transferred from one financial authority to another financial authority, the change of competence shall be the case at the time when one of the two financial authorities is responsible for . The competent financial authority which has so far been responsible may continue an administrative procedure if it is to serve the interests of the parties involved in the simple and effective implementation of the procedure and if it agrees with the competent financial authority. A change of authority as referred to in the first sentence shall not apply as long as:

1.

has not yet been decided on an insolvency application,

2.

an open insolvency procedure has not yet been repealed; or

3.

a personal company or a legal person is in liquidation.

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§ 27 Agreement on jurisdiction

In agreement with the financial authority, which is competent in accordance with the rules of the tax laws, another financial authority may take over the taxation if the person concerned agrees. One of the financial authorities referred to in the first sentence may invite the person concerned to declare their consent within a reasonable time. The consent shall be deemed to have been granted if the person concerned does not object within that period. The person concerned shall be expressly informed of the effect of his silence. Unofficial table of contents

Section 28 Competence dispute

(1) The joint competent supervisory authority shall decide on the local competence if several financial authorities consider themselves competent or uncompetent, or where competence is doubtful for other reasons. Section 25, second sentence, shall apply. (2) § 5 (1) (7) of the Law on the Financial Administration shall remain unaffected. Unofficial table of contents

§ 29 Risk in default

In the event of a risk of default, any financial authority in whose district the official act is responsible shall be responsible for any unobtrusive measures. The otherwise locally competent authority shall be informed without delay.

Fourth Section
Tax secrecy

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Section 30 Tax secrecy

(1) Officials shall have the duty of tax secrecy. (2) An office-holder violates the tax secrecy if he

1.

Relationships of another that he

a)

in an administrative procedure, an audit procedure or a judicial proceeding in tax matters,

b)

in criminal proceedings on the grounds of a tax offence or a fine on the grounds of a non-tax offence;

c)

on the basis of, inter alia, the communication of a financial authority or the statutory presentation of a tax certificate or a certificate on the findings of the taxation

have become known, or

2.

a foreign trade secret which has become known to him in one of the procedures referred to in paragraph 1;

unauthorised disclosure or use; or

3.

in accordance with point 1 or in point 2, data protected under the automated procedure shall be unauthorised if they are stored in a file for one of the procedures referred to in paragraph 1.

(3) The officials shall be the same

1.

(Article 11 (1) (4) of the Penal Code), which is particularly suitable for the public sector,

1a.

the persons referred to in Article 193 (2) of the Law of the Court of Justice,

2.

officially certified experts,

3.

the bearers of the offices of the churches and other religious communities, which are bodies of public law.

(4) The disclosure of the knowledge acquired in accordance with paragraph 2 shall be admissible if:

1.

it serves the purpose of carrying out a procedure within the meaning of paragraph 2 (1) (a) and (b),

2.

it is expressly authorised by law,

3.

the person concerned agrees,

4.

it serves to carry out a criminal procedure because of an act that is not a tax offence, and the knowledge

a)

have been obtained in proceedings in respect of a tax offence or irregularity, but this shall not apply to such facts as disclosed by the taxable person in ignorance of the initiation of the criminal proceedings or of the fine- or which has already become known in the taxation procedure before the criminal proceedings or the fine procedure have been initiated, or

b)

have been obtained without the existence of a tax obligation or without the right to refuse to give information,

5.

there is a compelling public interest; a compelling public interest shall be given in particular where:

a)

crimes and deliberate serious offences against limb and life, or against the State and its bodies, shall be prosecuted or prosecuted,

b)

They shall be prosecuted or prosecuted for the purpose of causing serious disturbance to the economic order or to public confidence in the event of damage caused by them or because of the extent of the damage caused by them. to significantly shake up the integrity of commercial transport or to the proper functioning of public authorities and public bodies; or

c)

the revelation is necessary in order to rectify in public untrue facts which are likely to significantly distort confidence in the administration; the decision shall be taken by the competent supreme financial authority in the Agreement with the Federal Ministry of Finance; the taxable person is to be heard before the rectification is made.

(6) The automated retrieval of data stored in a file for one of the procedures referred to in paragraph 2 (1) shall only be made available to the authorities concerned. shall be admissible in so far as it serves the purpose of carrying out a procedure within the meaning of paragraph 2 (1) (a) and (b) or of the permitted transfer of data. In order to safeguard tax secrecy, the Federal Ministry of Finance may, with the consent of the Federal Council, determine the technical and organisational measures to be taken against the unauthorised retrieval of data by means of the Federal Council's agreement. In particular, it may lay down more detailed rules on the nature of the data which may be accessed and on the circle of officials entitled to obtain such data. The legal regulation does not require the approval of the Bundesrat, insofar as it concerns the vehicle tax, the air traffic tax, the insurance tax as well as import and export duties and excise duties, with the exception of the beer tax. (7) data subject to tax secrecy by an office carrier or persons treated as such pursuant to paragraph 3 in accordance with Section 87a (4) via De-Mail-Services within the meaning of § 1 of the De-Mail-Law, is not an unauthorised disclosure, Recovery and no unauthorised retrieval of tax secrecy data, if a short-term automated decryption by the accredited service provider for the purpose of checking for malicious software and for the purpose of forwarding to the addressee of the De-Mail message takes place when the sending of a short-term automated decryption is carried out.

Footnote

(+ + + § 30: For application, see § 18h para. 6 UStG 1980 + + +) Unofficial table of contents

§ 30a Protection of banking customers

(1) In determining the facts (§ 88), the financial authorities shall pay particular attention to the relationship of trust between the credit institutions and their customers. (2) The financial authorities may be required to provide credit institutions with the purpose of: (3) The credit accounts or depots, which have been established in accordance with Section 154 (2) of this Regulation, shall be subject to the establishment of a verification of the accounts or depots, in the case of a credit institution's external audit not to be examined for the purpose of verification in order to be able to establish or write down the rules of regulation. The invitation to tender for control notifications is to be kept to this extent. (4) In advance for tax returns, the indication of the numbers of accounts and depots that the taxable person has in the case of credit institutions shall not be required, unless: (5) For requests for information to credit institutions, § 93 applies. If the person of the taxable person is known and has not initiated proceedings against him for a tax offence or a tax offence, a credit institution shall also be required to provide information and presentation of the person in the proceedings pursuant to Section 208 (1) sentence 1. Customers are asked if a request for information on the taxable person does not lead to the goals or promises no success. Unofficial table of contents

Section 31 Notification of tax bases

(1) The financial authorities are obliged to set tax bases, tax amounts and amounts of tax to bodies under public law, including religious communities, which are public bodies, for the purpose of establishing to be notified of such charges, which are linked to these tax bases, tax amounts or tax amounts. The obligation to provide information does not exist, insofar as its fulfilment would be associated with a disproportionate effort. The financial authorities may, at the request of the financial authorities, have the names and addresses of their members, which are obliged to pay charges within the meaning of the first sentence, as well as those of the financial authorities for the purposes of the To the extent that the knowledge of such data is necessary for the performance of public tasks within the competence of the body, and where the overriding legitimate interests of the person concerned are not required (2) The financial authorities are obliged to comply with the provisions of § 30 To inform the person concerned of the institutions of the statutory social security insurance, the Federal Employment Agency and the Künstlersozialkasse, in so far as the knowledge of these conditions for the determination of the insurance obligation or the determination of the insurance of contributions, including the Artists ' Social Tax, or a request for communication from the person concerned. The obligation to provide information does not exist, insofar as its performance would be associated with a disproportionate effort. (3) The authorities responsible for the administration of the property tax are entitled to the names and addresses protected under section 30 of Land owners, who have become aware of the administration of the property tax, to administer other charges and to perform other public tasks, or to the courts, authorities or legal entities responsible for this purpose. to communicate to persons under public law at their request, to the extent that: the protection worthy of the interests of the person concerned. Unofficial table of contents

Section 31a Communications to combat illegal employment and abuse of power

(1) The revelation of the conditions of the person concerned protected pursuant to § 30 shall be permitted insofar as it is

1.

for the conduct of a criminal proceedings, a fine-fine procedure or any other judicial or administrative procedure with the aim of:

a)

the fight against illegal employment or undeclared work, or

b)

the decision

aa)

on the granting, withdrawal or revocation of a permit under the Workers ' Admission Act, or

bb)

the granting, granting, recovery, repayment, re-granting or repayment of a public benefit

or

2.

for the assertion of a claim for the return of a benefit from public funds

(2) In the cases referred to in paragraph 1, the financial authorities shall be obliged to inform the competent authority of the facts in each case. In the cases referred to in paragraph 1 (1) (b) and (2), the notification shall also be made at the request of the person concerned. The obligation to provide notification in accordance with sentences 1 and 2 shall not exist, insofar as their performance would be associated with a disproportionate effort. Unofficial table of contents

Section 31b Communications on the fight against money laundering and terrorist financing

(1) Revelation of the conditions of the person concerned protected pursuant to § 30 shall be permitted insofar as it serves one of the following purposes:

1.

the conduct of criminal proceedings in respect of a criminal offence pursuant to Section 261 of the Criminal Code,

2.

the fight against terrorist financing within the meaning of Article 1 (2) of the Money Laundering Act,

3.

the conduct of a fine-payment procedure pursuant to Section 17 of the Money Laundering Act against pledges within the meaning of Section 2 (1) (9) to (13) of the Money Laundering Act, or

4.

the meeting of measures and arrangements pursuant to Section 16 (1) of the Money Laundering Act against pledges within the meaning of Section 2 (1) (9) to (13) of the Money Laundering Act.

(2) The financial authorities shall, immediately orally, by telephone, by telex or by electronic data transfer, have independent transactions with the Federal Criminal Police Office (Bundeskriminalamt-Zentralstelle für Verdachtsnotifications-and the competent law enforcement agency). reporting their level or business relationships when there are facts indicating that:

1.

it is in the case of assets related to the reported transactions or business relationships that are the subject of an offence in accordance with Section 261 of the Criminal Code, or

2.

the assets related to terrorist financing.

(3) The financial authorities shall, without delay, inform the competent administrative authority of such facts as to indicate that:

1.

a commitment pursuant to section 2 (1) (9) to (13) of the Money Laundering Act has committed or commits an offence within the meaning of Section 17 of the Money Laundering Act, or

2.

the conditions for the meeting of measures and arrangements pursuant to Section 16 (1) of the Money Laundering Act are given to pledges within the meaning of Section 2 (1) (9) to (13) of the Money Laundering Act.

Fifth Section
Limitation of Liability for Public Officials

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Section 32 Liability limitation for public officials

Becomes an official as a result of an official or official breach of duty

1.

a tax or an anceming tax is not fixed, low or too late, levied or recovered, or

2.

a tax refund or a tax refund is wrongly granted; or

3.

a tax base or a tax contribution shall not be fixed, too low or too late,

it can only be used if the offence of official or duty duty is punishable by a penalty.

Part two
Tax Debt

First section
Taxable

Unofficial table of contents

Section 33 taxable persons

(1) A taxable person shall be liable for a tax, liable for a tax, withholding a tax on behalf of a third party and having to pay him who makes a tax return, to provide security, to keep books and records, or other obligations imposed on him by the tax laws. (2) taxable person is not to provide information on a foreign tax matter, to submit documents, to report an expert opinion, or to enter into the To allow land, business and operating rooms. Unofficial table of contents

§ 34 obligations of the legal representatives and of the asset managers

(1) The legal representatives of natural and legal persons and the managing directors of non-legal persons ' associations and property funds have to comply with their tax obligations. In particular, they have to ensure that the taxes are paid out of the funds they manage. (2) As far as non-legal persons associations are not managing directors, the members or members shall have the duties in the sense of of paragraph 1 shall be fulfilled. The financial authority may abide by any member or member. In the case of ineligible assets, the rates 1 and 2 shall apply with the proviso that those who are entitled to the assets shall be subject to the tax obligations. (3) An asset management shall be deemed to be the owner of the property. In the case of assets or their legal representatives, asset managers shall have the obligations referred to in paragraph 1 in so far as their administration is sufficient. Unofficial table of contents

Section 35 Duties of the right of disposal

Anyone who acts as an authorized person in his or her own name has the duties of a legal representative (§ 34 para. 1), insofar as he can legally and effectively fulfil them. Unofficial table of contents

Section 36 Erdeleting of the power of representation

The deletion of the power of representation or the power of disposal shall be without prejudice to the obligations resulting from § § 34 and 35, insofar as these relate to the period of time in which the power of representation or power of disposal has passed and in so far as the pledge has been it can do.

Second section
Tax-debt ratio

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§ 37 Claims from the tax-debt ratio

(1) Claims from the tax liability ratio are the tax claim, the tax compensation claim, the liability claim, the right to a tax subsidiary benefit, the reimbursement claim under paragraph 2 as well as those regulated in individual tax laws Tax refund claims. (2) If a tax, a tax refund, a liability amount or a tax benefit has been paid or repaid without any legal reason, the person on whose invoice the payment has been effected shall be entitled to: the beneficiary is entitled to a refund of the paid or repaid amount. This shall also apply if the legal reason for the payment or repayment is later omitted. In the case of assignment, pledge or pledge, the claim shall also be directed against the offender, pledge or pledge debtor. Unofficial table of contents

Section 38 Origin of claims arising from the tax liability ratio

The claims arising from the tax-debt ratio arise as soon as the facts of the event are fulfilled, to which the law makes the obligation to provide services. Unofficial table of contents

Section 39

(1) Goods are to be attributed to the owner. (2) By way of derogation from paragraph 1, the following provisions shall apply:

1.

If a person other than the owner exercises the actual dominion over an economic good in such a way that he can, as a rule, economically exclude the owner from the effect on the economic good for the ordinary useful life, according to it's the economic good to be attributed to him. In the case of trustees, the assets are to be attributed to the trustee, in the case of collateral ownership, to the guarantor and, in the case of ownership, to the owner.

2.

Economic goods, which are available to more than one person, shall be allocated proportionally to the parties, in so far as a separate allocation for the taxation is required.

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§ 40 Act of Act or Act

As far as taxation is involved, it is immaterial whether a behaviour which fully or partially fulfils the facts of a tax law is contrary to a legal requirement or prohibition or to the good morals. Unofficial table of contents

Section 41 Inefficient Legal Transactions

(1) If a legal transaction is ineffective or ineffective, this shall be insignificant for taxation, insofar as and as long as the parties concerned are nevertheless able to enter and pass the economic outcome of this legal transaction. This does not apply to the extent to which the tax laws provide otherwise. (2) Apparent transactions and sham acts are immaterial for taxation. Where a false transaction hides a different legal transaction, the covert legal transaction shall be decisive for taxation. Unofficial table of contents

§ 42 Abuse of legal design possibilities

(1) The tax law cannot be circumvented by misuse of design possibilities of the law. If the facts of a settlement are fulfilled in a single tax law which serves to prevent tax avoidance, the legal consequences shall be determined in accordance with that provision. Otherwise, the tax claim arises in the event of an abuse within the meaning of paragraph 2 as it arises in a legal form appropriate to the economic processes. (2) An abuse is present if an inappropriate a legal design which, in the case of a taxable person or a third party, leads to a tax advantage which is not provided for by law in relation to an appropriate design. This does not apply if the taxable person proves for the chosen design non-tax reasons which are considerable according to the overall picture of the conditions.

Footnote

(+ + + § 42: For application, see Art. 97 § 7 AOEG 1977 + + +) Unofficial table of contents

Section 43 Tax debtors, tax compensation creditors

The tax laws determine who is a tax payer or creditor of a tax payer. They also determine whether a third party has to pay the tax on behalf of the tax debtor. Unofficial table of contents

Section 44 Total debtors

(1) Persons who owe the same performance from the tax-debt ratio or are liable for them or who are to be held liable together for a tax are the total debtors. Unless otherwise specified, each total debtor owes the entire performance. (2) The fulfilment by a total debtor also acts for the other debtors. The same shall apply to the offsetting and to the security provided. Other facts only act for and against the total debtor in whose person they enter. The provisions of § § 268 to 280 on the restriction of enforcement in the cases of conscription shall remain unaffected. Unofficial table of contents

Section 45 Overall succession

(1) In the case of total succession, the claims and liabilities arising from the tax liability relationship shall be applied to the legal successor. However, this shall not apply in the case of succession to periodic penalty payments. (2) For the debts to be paid out of the estate, heirs shall be liable in accordance with the provisions of the civil law concerning the liability of the heir for succession liabilities. Provisions which establish a tax liability of the heirs remain unaffected. Unofficial table of contents

Section 46 Abreation, pledge, pledge

(1) Claims for reimbursement of taxes, liability claims, tax benefits and tax allowances may be resigned, pledged and paved. (2) However, the assignment shall not take effect until the creditor has been appointed to the creditor in accordance with paragraph 3. (3) The assignment shall be made by the competent financial authority, indicating the assignment, the recipient of the assignment and the nature and amount of the assigned entitlement and the to indicate the ground of the assignment on an officially prescribed form. The advertisement shall be signed by the offsetting and the recipient. (4) The commercial purchase of claims for reimbursement or compensation for the purpose of confiscation or other utilization on own account is not permitted. This does not apply to the cases of the security assignment. Only companies which are allowed to operate bank transactions are authorised to acquire and collect the claims for the purpose of securing the right of business. (5) If the financial authority is shown the assignment, it must be The resignation and discreditor of the financial authority shall be deemed to be subject to the indicated assignment, even if it does not take place or is not effective or is void for breach of paragraph 4. (6) A decision to deposit and transfer the transfer or a confession and confiscation order shall not be issued before the claim has been made. A confession and transfer decision taken against this prohibition, or a seizure and confiscation order, are void. The provisions of paragraphs 2 to 5 shall apply mutatis mutandis to the pledge. (7) In the event of a claim for reimbursement or remuneration, the financial authority which has decided or has to decide on the claim shall be deemed to be a third party debtor in the sense of § § 829, 845 of the Code of Civil Procedure. Unofficial table of contents

§ 47 Erdeleting

Claims arising from the tax liability relationship shall be extinguish, in particular by payment (§ § 224, 224a, 225), offsetting (§ 226), decree (§ § 163, 227), limitation of limitation (§ § 169 to 171, § § 228 to 232), further by entry of the condition upon dissolution-related Claims. Unofficial table of contents

§ 48 Performance by third parties, liability of third parties

(1) Benefits from the tax liability relationship with the financial authority may also be effected by third parties. (2) Third parties may contractually obligate themselves to stand up for services within the meaning of paragraph 1. Unofficial table of contents

§ 49 Enforced disappearance

In the event of an offence, taxation shall be deemed to be the day on which the decision on the death declaration of the convicted person becomes final. Unofficial table of contents

§ 50 Ererase and unconditionals of excise duty, transfer of the conditional excise duty

(1) Where excise duty is granted under the excise duty legislation on condition that excise goods are supplied for a particular purpose, the tax shall be paid in accordance with the benefits provided for in the following: (2) The conditional tax liability shall be applied to the authorized acquirer in each case if the goods are to be paid by the debtor before the entry of the Condition within the scope of the intended purpose shall be passed on to him. (3) The tax is definitely going to be

1.

if the goods are used against the intended purpose or can no longer be supplied to it. If the whereaby of the goods cannot be ascertained, they shall be deemed not to be used for the intended purpose unless the beneficiary proves that they have been supplied to it,

2.

in other legally defined cases.

Third Section
Tax-privileged purposes

Unofficial table of contents

Section 51 General

(1) The law grants a tax relief because a corporation pursues exclusively and directly charitable, charitable or ecclesiastic purposes (tax-privileged purposes), the following regulations apply. Entities shall be understood to mean the entities, associations of persons and property in the sense of the corporate tax law. Functional subdivisions (departments) of corporate bodies do not apply to self-employed tax subjects. (2) If the tax-privileged purposes are implemented abroad, the tax relief requires that natural persons who make their own Domials or their habitual residence within the scope of this Act, are encouraged or the activity of the agency, in addition to the attainment of the tax-privileged purposes, also to the reputation of the Federal Republic of Germany abroad (3) In addition, a tax relief shall require that the In accordance with its statutes and in its effective management, the body does not promote any aspirations within the meaning of Section 4 of the Federal Constitutional Protection Act and does not contradiction the idea of international understanding. In the case of entities which are listed as an extremist organisation in the national or national constitutional protection report, it can be refuted that the conditions set out in sentence 1 are not met. The financial authority shall inform the constitutional protection authority of facts which justify the suspicion of aspirations within the meaning of Section 4 of the German Federal Constitutional Protection Act or of the contrary to the idea of international understanding.

Footnote

(+ + + § 51: For application, see Art. 97 (1d) (2) AOEG 1977 + + +) Unofficial table of contents

§ 52 Non-profit-making purposes

(1) A corporation pursues non-profit-making purposes when its activity is aimed at promoting the generality of the material, intellectual or moral sphere selflessly. Promotion of the general public shall not be given if the group of persons benefiting from the support is firmly established, such as belonging to a family or to the workforce of a company, or as a result of its delimitation, , in particular according to geographical or professional characteristics, can only be small in the long term. Promotion of the general public is not the only reason why a body is to provide its means to a body of public law. (2) Under the conditions set out in paragraph 1, it must be recognised as a promotion of the general public:

1.

the promotion of science and research;

2.

the promotion of religion;

3.

the promotion of public health and public health, in particular the prevention and control of communicable diseases, including through hospitals within the meaning of § 67, and of animal diseases;

4.

the promotion of youth and old-age assistance;

5.

the promotion of art and culture;

6.

the promotion of monument protection and preservation of monuments;

7.

the promotion of education, vocational training and vocational training, including student assistance;

8.

the promotion of nature conservation and the conservation of the landscape within the meaning of the Federal Nature Protection Act and the conservation laws of the countries, the protection of the environment, the protection of the coastal protection and the protection of floods;

9.

the promotion of the welfare system, in particular the purposes of the officially recognised associations of the free administration of welfare (Section 23 of the VAT Implementing Regulation), their subassociations and their associated institutions and institutions;

10.

the promotion of aid for political, racial or religious persecution, for refugees, displaced persons, resettlers, ethnic Germans, war victims, war survivors, war-damaged and prisoners of war, civilian and disabled persons, as well as assistance for victims of crime; encouragement of the victims of persecution, victims of war and disaster; promotion of the search service for missing persons;

11.

the promotion of the rescue from the danger of life;

12.

the promotion of fire, work, disaster and civil protection as well as accident prevention;

13.

the promotion of international understanding, tolerance in all areas of culture and the understanding of peoples ' understanding of nations;

14.

the promotion of animal welfare;

15.

the promotion of development cooperation;

16.

the promotion of consumer advice and consumer protection;

17.

the promotion of the provision of care for prisoners and former prisoners;

18.

the promotion of equal rights for women and men;

19.

the promotion of the protection of marriage and the family;

20.

the promotion of crime prevention;

21.

the promotion of sport (chess is a sport);

22.

the promotion of home care and home customer;

23.

the promotion of animal husbandry, plant breeding, small gardening, traditional customs, including carnival, fast night and carnival, military and military service, amateur radio, model flight and the Dog ports;

24.

the general promotion of democratic government within the scope of this Act, which does not include efforts to pursue only certain individual interests of a civic nature or which are restricted to the communal policy area. are;

25.

the promotion of civic engagement in favour of charitable, charitable and ecclesiastic purposes.

If the purpose pursued by the body does not fall under the first sentence, but the general public is appropriately promoted in a material, intellectual or moral field, this purpose may be declared to be charitable. The supreme financial authorities of the Länder shall each have to designate a financial authority within the meaning of the Finance Management Act, which shall be responsible for the decisions referred to in the second sentence.

Footnote

(+ + + § 52: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +) Unofficial table of contents

§ 53 Mild-active purposes

A corporation pursues charitable purposes when its activity is aimed at supporting persons selflessly,

1.

who are dependent on the help of others as a result of their physical, mental or mental state, or

2.

whose references are not higher than four times the rule rate of social assistance within the meaning of Section 28 of the Twelfth Book of Social Code; in the case of single or single parents, the rate of the rule shall be four times higher than four times the rate of the rule. This does not apply to persons whose assets are sufficient for the sustainable improvement of their maintenance and which can be used to make use of it. In the case of persons whose economic situation has become an emergency for special reasons, the references or the assets may exceed those limits. References within the meaning of this provision are:

a)

Income within the meaning of Section 2 (1) of the Income Tax Act and

b)

Other references to the maintenance of the maintenance, or to appropriate references,

of all household members. Consideration must also be given to paid and received maintenance services. In the case of recipients of benefits according to the Second or Twelfth Book of Social Code, the Housing Money Act, in the case of recipients of benefits in accordance with § 27a of the Federal Supply Act or in accordance with § 27a of the German Federal Law for the Protection of the Federal Government, the economic assistance need 6a of the Federal Children's Money Act as proven. The body can carry out the verification with the aid of the respective performance certificate, which is relevant for the support period, or with the help of the confirmation of the social benefit carrier. At the request of the agency, proof of economic assistance need to be waived if, due to the special nature of the assistance provided, it is ensured that only persons in need of economic assistance in the shall be supported; for the communication on the waiver of proof, § 60a (3) to (5) shall apply accordingly.

Unofficial table of contents

§ 54 Clerical purposes

(1) A body shall pursue ecclesiastic purposes if its activity is intended to promote a religious community which is the body of public law. (2) For these purposes, in particular, the establishment, Desecration and maintenance of places of worship and church congregations, the holding of worship services, the formation of clergy, the granting of religious instruction, the funeral and the care of the remembrance of the dead, and also the Administration of ecclesiastic assets, the remuneration of the clergy, church officials and Church service providers, the old-age and disabled people's care for these people and the care of their widows and orphans. Unofficial table of contents

§ 55 selflessness

(1) Support or support shall be self-employed if this does not primarily pursue self-economic purposes, for example commercial purposes or other work-related purposes, and if the following conditions are met:

1.

The body of the body may only be used for the purposes of its statutes. The members or members (members within the meaning of these provisions) shall not be entitled to receive profit shares and, in their capacity as members, any other contributions from the bodies of the body. The body must not use its resources either for the immediate nor for the indirect support or promotion of political parties.

2.

Members shall not be entitled to regain any more than their paid-in capital shares and the value of their contributions in the event of their departure or termination of the body.

3.

The body may not favour a person by spending which is foreign to the purpose of the body or by disproportionately high remuneration.

4.

In the event of a dissolution or annulment of the corporation, or in the event of the omission of its previous purpose, the assets of the corporation may, in so far as it is the paid-in shares of the members and the common value of the contributions made by the members, may be shall be used only for tax-privileged purposes (principle of asset retention). This condition is also fulfilled if the assets of another tax-beneficiary body or a legal person under public law are to be transferred for tax-privileged purposes.

5.

The body must, subject to § 62, always use its funds in a timely manner for its tax-privileged purposes. Use in this sense is also the use of the funds for the purchase or production of property, for the purpose of statutory purposes. The use of funds in a timely way shall be provided if the funds are used for the purposes of the tax-aided statutory purposes at the latest in the two calendar or marketing years following the influx.

(2) In determining the common value (paragraph 1 (2) and (4)), the circumstances shall be determined at the time when the facts have been lodged. (3) The provisions concerning the members of the body (paragraph 1, no. 1, 2 and 2) shall apply. 4), in the case of foundations for the benefactors and their heirs, in the case of companies of a commercial type of legal persons governed by public law, apply mutatily, however with the proviso that in the case of economic goods which according to § 6 (1) (4) 4 of the Income Tax Act have been taken from an operating assets to the carrying amount of the book value, take the place of the mean value of the carrying amount of the withdrawal.

Footnote

(+ + + § 55 para. 1 no. 5: Applicable from 1.1.2000 in accordance with. Art. 97 § 1a (3) AOEG 1977 + + +)
(+ + + § 55 (1) (4) sentence 2 and (3): For application, see Art. 97 (1d) (3) AOEG 1977 + + +) Unofficial table of contents

§ 56 exclusivity

Exclusivity shall be the case if a corporation pursues only its tax-privileged purposes. Unofficial table of contents

§ 57 Immediacy

(1) A body shall immediately pursue its tax-privileged purposes if it itself realizes these purposes. This may also be done by auxiliary staff if, in the circumstances of the case, in particular according to the legal and factual relations existing between the body and the auxiliary person, the activity of the auxiliary person, such as the own work of the (2) A body, in which tax-privileged entities are combined, shall be treated as a body which pursues directly tax-privileged purposes. Unofficial table of contents

Section 58 Tax harmless operations

The tax relief shall not be excluded by the fact that:

1.

a corporation procures funds for the attainment of the tax-privileged purposes of another entity or for the achievement of tax-privileged purposes by a legal person under public law; the procurement of funds for An unlimited taxable body of private law requires that it is itself tax-favored,

2.

a body, in part, applies its funds to another body, also a tax-privileged body, or a legal person under public law, for purposes of tax-benefit purposes;

3.

a corporation, its surpluses of income from wealth management, its profits from the business operations in whole or in part and, in addition, no more than 15 per cent of its other items in accordance with section 55 (1) (1) 5 to be used in a timely manner to another tax-privileged body or to a legal person under public law relating to the financial endowment. The tax-privileged purposes to be obtained from the amounts of the assets must be in accordance with the tax-aided statutory purposes of the body to be used. The funds facing this number and their yields must not be used for further transfers of funds within the meaning of the first sentence,

4.

a body provides its workers with other persons, undertakings, entities or a legal person under public law for tax-privileged purposes,

5.

a body leaves its own premises to another, also tax-privileged body, or a legal person under public law, for purposes of tax-privileged purposes,

6.

a foundation, but not more than one third of its income, in order to adequately entertain the founder and his closest relatives, to nurture their graves and to honour their memory,

7.

a body of sociable meetings is organised which are of secondary importance in comparison with their tax-privileged activities,

8.

in addition to the unpaid sports club, a sports club also promotes paid sports,

9.

a foundation established by a local authority for the purpose of carrying out its tax-privileged purposes shall award grants to economic operators,

10.

a corporation uses funds to acquire company rights to maintain the percentage stake in capital companies in the year of inflows. This acquisition reduces the amount of the reserve in accordance with section 62 (1) (3).

Footnote

(+ + + § 58: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +)
(+ + + § 58 No. 1: To be applied from 1.1.2001 according to. Art. 97 § 1a (1) and (1) Section 1d (3) AOEG 1977 + + +)
(+ + + § 58 (1) (1) to (4)): Art. 97 (1d) (3) AOEG 1977 + + +) Unofficial table of contents

Section 59 Requirement of tax relief

The tax relief shall be granted if the articles of association, the foundation business or the other constitution (statutes within the meaning of these provisions) give rise to the purpose of the corporation's purpose for this purpose to meet the requirements of § § 52 bis 55 and that it is pursued exclusively and directly; the actual management must comply with these provisions of the statutes. Unofficial table of contents

Section 60 Requirements for the Articles of Association

(1) The purposes of the statutes and the nature of their implementation must be determined in such a way as to ensure that, on the basis of the statutes, it is possible to verify whether the statutory conditions for tax relief are fulfilled. The statutes must contain the provisions set out in Appendix 1. (2) The statutes must meet the statutory requirements for corporation tax and the trade tax during the whole period of assessment or assessment, in the case of the other taxes at the time when the tax was incurred.

Footnote

(+ + + § 60 (1) sentence 2: For the application, see Art. 97 § 1f (2) AOEG 1977 + + +) Unofficial table of contents

§ 60a Determination of the statutory requirements

(1) The compliance with the statutory requirements in accordance with § § 51, 59, 60 and 61 shall be determined separately. The determination of the statutes is binding on the taxation of the corporation and the taxable persons who provide donations in the form of donations and membership fees to the body. (2) The determination of the statutes is carried out.

1.

at the request of the body, or

2.

as a result of the assessment of the corporation tax, if it has not yet been established.

(3) The binding effect of the determination shall not apply from the date on which the legislation on which the determination is based shall be repealed or amended. (4) If there is a change in the conditions for the determination of a significant situation, it shall be (5) A material error in the determination of the statutes of the statutes may be removed with effect from the calendar year following the announcement of the repeal. of the determination. § 176 shall apply mutatis vert unless it is necessary to amend calendar years which, following the proclamation of the relevant decision of a Supreme Court of Justice of the Federal Republic, begin. Unofficial table of contents

Section 61 Statutes of the Statute

(1) A tax-sufficient binding (Article 55 (1) (4)) shall be applied if the purpose for which the property is to be used in the event of the dissolution or cancellation of the corporation or the omission of its previous purpose is so precisely in the statutes. (2) (3) If the asset retention provision is subsequently amended in such a way that it does not comply with the requirements of Section 55 (1) (4) It is considered to be not sufficiently tax-deductible from the outset. Section 175 (1), first sentence, is to be applied with the proviso that tax assessments may be adopted, repealed or amended in so far as they concern taxes which, within the last ten calendar years, before the amendment of the provision relating to the Asset retention has been created.

Footnote

(+ + + § 61: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +) Unofficial table of contents

Section 62 Reaction and wealth formation

(1) bodies may be able to use their funds in whole or in part

1.

to return to a reserve, where necessary, in order to fulfil its tax-privileged, statutory purposes in a sustainable way;

2.

to provide a reserve for the intended repurchase of economic goods necessary for the implementation of the tax-privileged, statutory purposes (reserve for re-procurement). The amount of the feed shall be determined by the level of the regular offsets for the wear of an economic asset to be replaced. The conditions for a higher supply must be demonstrated;

3.

to the free reserve, but not more than one third of the surplus from the asset management and, in addition, not more than 10 per cent of the other funds to be used in a timely manner in accordance with Section 55 (1) point 5. If the maximum amount for the formation of the free reserve is not exhausted in one year, it may be obtained in the following two years;

4.

a reserve for the acquisition of company rights in order to maintain the percentage shareholding in capital companies, with the amount of that reserve reducing the amount of the reserve as specified in point 3.

(2) The formation of reserves as referred to in paragraph 1 shall be made within the time limit laid down in Article 55 (1) (5), third sentence. Reserves referred to in points 1, 2 and 4 of paragraph 1 shall be resolved immediately as soon as the reason for the formation of reserves has been eliminated. The funds that have been released must be used within the time limit laid down in § 55 (1) (5) sentence 3. (3) The following appropriations are not subject to the time-related use of funds in accordance with § 55 (1) (5):

1.

Benefits from death if the deceased did not require any use for the current expenses of the body;

2.

grants, where the person in question expressly declares that they are intended for the purpose of equipping the corporation with assets or to increase the assets;

3.

Donations due to a fundraising call from the agency, if it is clear from the call for donations that amounts will be requested to increase the wealth;

4.

Benefits in kind, which are of their nature a property of their own.

(4) A foundation may, in the year of its establishment and in the following three calendar years, supply, in whole or in part, surpluses from the asset management and the profits made from economic business enterprises in accordance with § 14. Unofficial table of contents

§ 63 Requirements for the actual management

(1) The actual management of the corporation must be directed to the exclusive and immediate fulfilment of the tax-privileged purposes and must comply with the provisions governing the statutes relating to the conditions for (2) For the actual management, the same applies in accordance with Section 60 (2), for an infringement of the provision relating to the asset binding § 61 (3). (3) The corporation has the proof that its actual management is the the requirements referred to in paragraph 1 shall be replaced by regular records of their (4) If the agency has collected funds without the conditions being met, the tax office may set a reasonable time limit for the use of the funds. The actual management shall be deemed to be duly within the meaning of paragraph 1 if the agency uses the funds within the time limit for tax-privileged purposes. (5) Bodies within the meaning of § 10b (1) sentence 2, point 2 of the Income Tax Act may only issue confirmations within the meaning of Section 50 (1) of the Income Tax Implementing Regulation if:

1.

the date of the corporate tax decision or the release date no longer than five years, or

2.

the determination of the statutes in accordance with Section 60a (1) is not longer than three calendar years and no notice of exemption has been granted or an annex to the corporate tax decision has been granted.

The time limit must be calculated on a daily basis. Unofficial table of contents

Section 64 Taxable commercial enterprises

(1) In so far as the law closes the tax relief in so far as an economic business operation (§ 14) is maintained, the corporation loses the tax advantage for the tax bases to be allocated to the business operation (income, turnover, assets), to the extent that the economic business operation is not a functional operation (§ § 65 to 68). (2) The corporation does not hold a number of commercial enterprises that are not intended to be used (§ § § 65 to 68). economic operations. (3) Overgrowth of revenue , including VAT on commercial businesses which are not intended to be used, not a total of EUR 35,000 per year, the tax bases to be allocated to these businesses are not subject to corporation tax and to the tax bases (4) The division of a corporation into several self-employed entities for the purpose of multiple use of the tax relief pursuant to paragraph 3 shall be deemed to be an abuse of legal design possibilities within the meaning of § 42. (5) Surpluses acquired free of charge In the case of the following taxable persons, it is possible to estimate the value of old material outside a sales point, which is always maintained for this purpose and which is subject to corporation tax and trade tax. (6) economic operators can benefit from a profit of 15 per cent of the income tax:

1.

advertising for companies which take place in connection with the tax-assisted activity, including purpose-operated operations,

2.

totaliser holdings,

3.

Second stage of the fractionation of the blood donation services.

Footnote

(+ + + § 64: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +)
(+ + + § 64 (6): To be applied from 1.1.2000 in accordance with. Art. 97 § 1b AOEG 1977 + + +) Unofficial table of contents

Section 65 Purpose

An expedited operation shall be provided where:

1.

the economic operation in its overall direction serves to achieve the tax-aided statutory purposes of the body;

2.

the purposes can only be achieved by such a business, and

3.

the economic operation of non-favoured establishments of the same or similar kind does not compete on a larger scale than is unavoidable in the performance of the tax-privileged purposes.

Unofficial table of contents

§ 66 Welfare Care

(1) A facility for the maintenance of welfare is a special purpose if it is intended to serve as a special measure to the persons referred to in § 53. (2) Welfare care is the plan, for the benefit of the general public and not for the acquisition, for reasons of concern for fellow human beings who are suffering or are at risk. Care may be taken to cover the health, moral, educational or economic well-being and prevention or remedy. (3) The establishment of the welfare service shall be used to a special extent to the persons referred to in § 53, if: they benefit from at least two-thirds of their benefits. For hospitals, § 67 applies. Unofficial table of contents

§ 67 Hospitals

(1) A hospital which falls within the scope of the Hospital Pay Act or the Federal Government Ordinance is a special purpose operation if at least 40 per cent of the annual occupancy days or calculation days are accounted for by patients. which are only charged for general hospital services (§ 7 of the Hospital Law, § 10 of the German Federal Order for Pflegesatzverordnung). (2) A hospital that does not fall within the scope of the hospital pay law or the hospital law. The Federal Ordinance on the Pflegesatzverordnung (Bundespflegesatzverordnung) is a functional operation percent of the annual occupancy days or calculation days for patients who do not charge a higher fee for the hospital services than is calculated in accordance with paragraph 1.

Footnote

(+ + + § 67 (1): To be applied from 1 January 1996 onwards) 1.1.1995 gem. Art. 97 § 1c (2) AOEG 1977 + + +) Unofficial table of contents

§ 67a Sports events

(1) Sporty events of a sports club are a special purpose if the revenues, including the sales tax, do not exceed a total of 45 000 euros per year. The sale of food and beverages as well as the advertising do not belong to the sporting events. (2) The sports club can declare to the tax office up to the unquestionability of the corporate tax modestly that it applies to the application of paragraph 1 Sentence 1 is omitted. The declaration is binding on the sports club for at least five periods of assessment. (3) If the application of the first sentence of paragraph 1 is waived, sporting events of a sports club shall be a special purpose if:

1.

does not participate in an athlete of the association, who, for the purpose of his sporting activities or for the use of his or her person, his name, his image or his sporting activities for advertising purposes, from the association or a third party via a In addition, compensation or other benefits shall be received and

2.

does not participate in any other athlete who receives compensation or other benefits for participation in the event by the association or a third party in cooperation with the association beyond an allowance for expenses.

Other sporting events are a taxable commercial business. This does not exclude the tax benefit if the remuneration or other benefits are provided exclusively from economic businesses which are not intended to be used, or by third parties.

Footnote

(+ + + § 67a: For the first application as from 1.1.2007 cf. Art. 97 § 1d AOEG 1977 + + +) Unofficial table of contents

Section 68 Individual Purpose Companies

The main purpose of the programme is:

1.

a)

Old-, old-care homes and nursing homes, recreational homes, meal services, if they serve in particular the persons referred to in § 53 (Section 66 (3)),

b)

kindergartens, children's, youth and student shelters, school home homes and youth hostels,

2.

a)

agricultural holdings and nurseries, which provide for self-sufficiencies in corporate bodies, thereby ensuring proper nutrition and the provision of adequate care for members of the staff;

b)

other facilities required for self-sufficiency of corporate bodies, such as carpentry, locksmiths,

if the supplies and other services provided by these entities to outsiders do not exceed 20 per cent of the total deliveries and other services of the holding, including those which have been applied to the entities themselves,

3.

a)

Workshops for people with disabilities who are eligible under the provisions of the Third Book of Social Code and provide people with jobs which, because of their disability, cannot be active in the general labour market,

b)

Facilities for occupational and occupational therapy in which disabled persons are treated, on the basis of medical indications, outside an employment relationship with the institution of the therapy facility, with the aim of physical or mental health to restore basic functions for the purpose of reintegration into everyday life, or to train, promote and train the special skills and skills required to participate in working life; and

c)

Integration projects within the meaning of § 132 paragraph 1 of the Ninth Book Social Code if at least 40 percent of the employees are particularly affected severely disabled persons within the meaning of § 132 paragraph 1 of the Ninth Book Social Code,

4.

institutions which are to be maintained for the implementation of the welfare of the blind and for the implementation of the care for the physically disabled,

5.

Facilities on day and night (home education) or other assisted living arrangements,

6.

Lotteries and lotteries approved by the competent authorities if the net return is used directly and exclusively for the promotion of charitable, ecclesiastic or non-profit purposes,

7.

cultural facilities, such as museums, theatres, and cultural events, such as concerts, art exhibitions; this does not include the sale of food and drink,

8.

Adult education centres and other institutions as far as they themselves perform lectures, courses and other events of a scientific or offensive nature; this shall also apply insofar as the institutions themselves are responsible for the participants of these events. To provide accommodation and supremation,

9.

Science and research institutions, the institutions of which are mainly financed by public authorities or by third parties or from wealth management. Science and research also serve the purpose of contract research. The purpose of the operation is not to include activities which are limited to the application of reliable scientific knowledge, the taking over of project sponsorships and economic activities without a research reference.

Footnote

(+ + + § 68 F. 18.12.1989: To be applied for the first time from 1.1.1990 in accordance with. Art. 97 § 1d AOEG 1977 + + +)
(+ + + § 68 No. 3F. 2004-04-23: To be applied from 1.1.2003; see Art. 97 § 1e para. 3 sentence 1 AOEG 1977 F. 2004-04-23 + + +)
(+ + + § 68 No. 3, Boost. c: For use, see Art. 97 § 1e para. 3 sentence 2 AOEG 1977 F. 2004-04-23 + + +)

Fourth Section
Liability

Unofficial table of contents

Section 69 Liability of the representatives

The persons referred to in § § 34 and 35 shall be liable, insofar as claims arising from the tax liability relationship (§ 37) are not fixed or not fixed in time as a result of intentional or grossly negligent breach of the obligations imposed on them. or as a result of which tax refunds or tax refunds are paid without any legal reason. The liability also includes the sowing surcharges to be paid as a result of the breach of duty.

Footnote

(+ + + § 69: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

Section 70 Liability of the representative

(1) If the persons referred to in § § 34 and 35 exercise a tax evasion or a reckless tax reduction in the exercise of their obligations or participate in a tax evasion and thereby tax debtors or oat ends (2) Paragraph 1 shall not apply in the case of acts of legal representative of natural persons, if: they have not obtained an asset advantage from the representative's act. The same shall apply where the representatives have carefully selected and supervised those who have committed tax evasion or reckless tax shortening.

Footnote

(+ + + § 70: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

Section 71 Liability of the tax evaders and tax hawkers

Those who commit or take part in tax evasion or tax fraud are liable for the reduced taxes and the tax advantages which have been wrongly granted, as well as for the interest in accordance with § 235.

Footnote

(+ + + § 71: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

§ 72 Liability in the event of a breach of duty of account truths

Anyone who intentionally or grossly negligently opposes the provision of section 154 (3) shall be liable in so far as this impairs the realization of claims arising from the tax-school relationship.

Footnote

(+ + + § 72: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

§ 73 Liability in the case of organ

An organ company is liable for such taxes of the organ carrier, for which the organ shaft between them is of importance. Taxes are the same as the claims for reimbursement of tax allowances.

Footnote

(+ + + § 73: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

Section 74 Liability of the owner of objects

(1) Belonging to a company, not to the entreprenter, but to a person substantially involved in the undertaking, the owner of the goods shall be liable for those taxes of the undertaking in respect of which the person concerned is liable to: Tax liability is based on the operation of the company. However, the liability extends only to the taxes incurred during the existence of the essential participation. Taxes are the same as the claims for reimbursement of tax allowances. (2) A person is significantly involved in the company if it directly or indirectly contributes to more than a quarter of the capital or capital stock or the assets of the company. Company is involved. It shall also be considered as being substantially involved who exercises a dominant influence on the undertaking and, through its conduct, contributes to the non-payment of due taxes within the meaning of the first sentence of paragraph 1.

Footnote

(+ + + § 74: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

Section 75 Liability of the operating contractor

(1) Where a company or an undertaking which is separately managed in the breakdown of a company is transferred as a whole, the acquirer shall be liable for taxes in respect of which the tax liability is based on the operation of the undertaking and for Tax deductions, provided that the taxes have been incurred since the beginning of the last calendar year preceding the transfer and have been fixed or notified by the acquirer until the end of one year after the operation has been notified by the purchaser. . The liability shall be limited to the stock of the acquired assets. The right to a refund of tax allowances shall be equal to the taxes. (2) Paragraph 1 shall not apply to the acquisition of an insolvency mass and to the acquisition of the right to obtain the right to obtain the right to obtain a refund.

Footnote

(+ + + § 75: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +)
(+ + + § 75 para. 2: To apply) Art. 97 § 11a AOEG 1977 + + +) Unofficial table of contents

Section 76 Sacharrests

(1) Goods subject to excise duty and import duty and export duty goods shall be used without regard to the rights of third parties as security in respect of the taxes based on them (liability in kind). (2) The liability shall be incurred in the case of import duties and export duties. or products subject to excise duty, unless otherwise specified, with their transfer to the scope of this Act, in the case of products subject to excise duty, even at the beginning of their production or production. (3) As long as the tax is not , the financial authority may provide evidence of the goods. As a seizure, the prohibition shall be sufficient to the person who has the goods in custody to dispose of them. (4) The liability shall be made subject to the liability of the tax. It shall also be cancelled by the removal of the seizure or by the fact that the goods, with the agreement of the financial authority, are transferred to a non-taxable traffic. (5) The assertion of the liability shall be waived if the goods are to be Persons entitled to use the goods and the goods subject to excise duty are admitted to a production plant or the goods subject to import duty and export duty are subject to a customs-approved treatment.

Footnote

(+ + + § 76: For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

§ 77 Dulduty requirement

(1) Anyone who is obliged by law to pay a tax on funds subject to his administration is obliged to tolerate the execution of that property. (2) Because of a tax, which is a public burden on land , the owner has to condone the foreclosure in the property. For the benefit of the financial authority, the owner shall be deemed to have been registered as such in the land register. The right of the unregistered owner to assert the objections to him against the public burden remains unaffected.

Part Three
General procedural rules

First section
Procedural principles

1. Subsection
Participation in the procedure

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Section 78 Participants

Participants are

1.

applicants and defendant,

2.

those to which the financial authority intends to direct or has addressed the administrative act,

3.

those with which the financial authority wishes to conclude or close a public service contract.

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§ 79 Capacity to act

(1) Ability to take procedural steps:

1.

natural persons, who are capable of business in accordance with civil law,

2.

natural persons, who are limited in business capacity under civil law, insofar as they are acting in accordance with the provisions of civil law as being capable of acting or governed by public law as being subject to the procedure laid down in are recognised as capable of action,

3.

legal persons, associations or property funds by their legal representatives or by special agents,

4.

Authorities through their directors, their representatives or representatives.

(2) Subject to a reservation of consent in accordance with § 1903 of the Civil Code, the subject-matter of the procedure is a business-capable subject only to the extent that it is capable of carrying out procedural acts in so far as it is subject to the provisions of the bourgeois law. § § 53 and 55 of the Code of Civil Procedure apply accordingly. (3) § § § 53 and 55 of the Code of Civil Procedure apply accordingly. Unofficial table of contents

Section 80 Plenipotentiaries and advisers

(1) A participant may be represented by an authorised representative. Power shall be authorized to all procedural acts relating to the administrative procedure, unless the content of such acts is different; it does not authorise the receipt of tax refunds and tax allowances. The authorised representative shall, on request, prove his attorney in writing. A revocation of the power of atonation shall not take effect from the authority until it is received by it. (2) The power of atonation shall not be lifted by the death of the full-power provider or by a change in its capacity for action or its legal representation; However, the authorised representative shall, if he appears in the administrative proceedings for the legal successor, have the power to teach in writing on request. (3) If an authorised representative is appointed for the proceedings, the authority shall apply to him. It may turn to the person concerned himself, insofar as he is obliged to participate. If the financial authority turns to the party concerned, the agent shall be informed. (4) A participant may appear in negotiations and meetings with an assistance. The person referred to by the assistance shall be deemed to have been brought forward by the person concerned, in so far as the person concerned does not object immediately. (5) Agents and advisers shall be rejected if they provide commercial assistance in tax matters, without the authority to do so. (6) Plenipotentiaries and advisors may be rejected by the lecture if they are unsuitable for this purpose; from the oral presentation, they can only be rejected if they are to be given an appropriate presentation are not capable. This shall not apply to the natural persons referred to in § 3 no. 1 and in § 4 Nr. 1 and 2 of the Tax Consultation Act. (7) (omitted) (8) The rejection under paragraphs 5 and 6 shall also be the person concerned, his authorized representative or assistance , it shall be notified. Procedural acts of the rejected agent or councilor which he or she undertakes after the refusal are not effective.

Footnote

(+ + + § 80: For application, see § 18h para. 6 UStG 1980 + + +) Unofficial table of contents

Section 81 Order of a representative from office

(1) If a representative does not exist, the Court of Supervisors shall appoint a suitable representative for a minor party to the family court at the request of the financial authority.

1.

for a participant whose person is unknown,

2.

for an absent party whose residence is unknown or which is prevented from obtaining his or her affairs,

3.

for a party without a stay within the scope of this Act, if he has failed to comply with the request of the financial authority to appoint a representative within the time limit laid down by him,

4.

for a party who, as a result of a mental illness or physical, mental or mental disability, is unable to act in the administrative procedure itself,

5.

in the case of non-profit-making matters to which the proceedings relate, in order to safeguard the rights and obligations arising in respect of the case.

(2) In the cases referred to in paragraph 1 (4), the representative of the representative shall be responsible for the appointment of the representative, the family court for an underage party, in whose district the party concerned his habitual residence (Section 272 (1) (2)) of the (3) The representative shall be responsible for the proceedings in the case of family matters and in matters of voluntary jurisdiction; the court shall also have jurisdiction in the district of which the requesting financial authority has its registered office. the financial authority which has asked for its order to be eligible for an adequate Remuneration and reimbursement of cash outlays. The financial authority may require the replacement of its expenses. It shall determine the remuneration and shall determine the expenses and expenses. (4) In the case of the appointment and for the office of representative in the cases referred to in paragraph 1 (4), the provisions relating to the supervision shall also apply, in other cases the provisions relating to the supervision of the person responsible for the payment of the remuneration. Provisions relating to the parish.

2. Subsection
Exclusion and rejection of officials and other persons

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Section 82 excluded persons

(1) In an administrative procedure, a financial authority may not act;

1.

who is a participant himself,

2.

who is a member of a party (§ 15),

3.

who represents a person involved in law or power in general or in this procedure,

4.

who is a member (§ 15) of a person who provides assistance in tax matters to a person involved in that procedure;

5.

who is employed by a party to pay for remuneration or who is a member of the executive board, the supervisory board or a similar body; this does not apply to the person whose employment is party to employment;

6.

who, outside of its official capacity, has given an opinion on the matter or has otherwise worked.

The person concerned shall be equal to who may obtain a direct advantage or disadvantage by the activity or by the decision. This shall not apply if the advantage or disadvantage is based only on the fact that someone belongs to a group of professionals whose common interests are affected by the matter. (2) Those who are excluded under paragraph 1 may, in the event of danger, be (3) If a member of a committee considers himself to be excluded, or if there are doubts as to whether the conditions set out in paragraph 1 are met, this shall be communicated to the chairman of the committee. The committee shall decide on the exclusion. The person concerned shall not be allowed to participate in this decision. The excluded Member may not be present in the course of further consultation and decision-making. Unofficial table of contents

§ 83 Concern of partiality

(1) Where there is a reason which is capable of justifying distrust of the impartiality of the official or is alleged by a party to the existence of such a reason, the office-holder shall have the head of the authority or the authority appointed by him. To inform and to abstain on the arrangement of the representatives. If the authority's concern concerns the head of the authority, this order shall be the subject of the supervisory authority, unless the authority of the authority itself contains any assistance. (2) In the case of members of a committee, it is reasonable to apply the provisions of Article 82 (3). Procedure. Unofficial table of contents

Section 84 Rejection of members of a committee

Any person concerned may refuse a member of a committee acting in an administrative procedure which may not act in that administrative procedure (Article 82) or where there is a concern of partiality (§ 83). A rejection before an oral hearing shall be declared in writing or in writing. The declaration shall be inadmissible if the party concerned himself has admitted to oral proceedings without the grounds for refusal to which he is aware. § 82 (3) sentences 2 to 4 shall apply to the decision on the rejection. The decision on the request for refusal can only be challenged together with the decision which closes the procedure before the committee.

3. Subsection
Taxation principles, evidence

I.
General

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§ 85 Tax principles

The financial authorities have to fix and raise taxes in accordance with the laws. In particular, they have to ensure that taxes are not shortened, wrongly collected or tax refunds and tax allowances are not wrongly granted or denied. Unofficial table of contents

§ 86 Start of proceedings

The financial authority shall decide, in accordance with its discretion, whether and when it shall carry out an administrative procedure. This shall not apply where the financial authority is subject to legislation

1.

must act on its own account or on request,

2.

shall only be allowed to act upon request and an application shall not be submitted.

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Section 87 Official language

(1) The official language is German. (2) If applications or inputs, documents, documents, documents or other documents are submitted to a financial authority in a foreign language, the financial authority may require that a translation be submitted without delay. . In duly substantiated cases, the submission of a certified translation or a translation made by a publicly appointed or sworn interpreter or translator may be required. If the translation requested is not submitted without delay, the financial authority may, at the expense of the person concerned, obtain a translation itself. If the financial authority has consulted interpreters or translators, they receive a remuneration in the appropriate application of the Justice and Compensation Act. (3) Should a declaration, a request or the submission of a declaration of intent are to be applied. a period within which the financial authority must act in a particular way, and if the financial authority is in a foreign language, the time limit shall begin only when the financial authority has a translation (4) shall be presented by an advertisement, a request or a declaration of intent, which shall: in a foreign language, in the interests of a party to the financial authority, in respect of which a public service claim is made or a service is sought, the advertisement, the application or the declaration of intent shall apply as of the date of receipt by the financial authority, where a translation is submitted at the request of the financial authority within a reasonable period to be set by that authority. Otherwise, the date of receipt of the translation shall be authoritative, unless otherwise provided by intergovernmental agreements. This legal consequence shall be noted in the case of the time limit. Unofficial table of contents

§ 87a Electronic Communications

(1) The transmission of electronic documents shall be admissible in so far as the addressee has access to it. An electronic document has been received as soon as the device designated for the reception has recorded it in a manner which can be processed for the recipient. Where the financial authority transmits data subject to tax secrecy, such data shall be encrypted by means of a suitable procedure. The short-term automated decryption, which when sending a De-Mail message by the accredited service provider for the purpose of checking for malware and for the purpose of forwarding to the addressee of the De-Mail message (2) If an electronic document transmitted to the financial authority is not suitable for processing it, it shall have the same information as the sender, indicating the technical specifications applicable to the competent authority. To communicate the conditions immediately. Where a consignee claims that he cannot process the electronic document transmitted by the financial authority, it shall re-submit it in a suitable electronic format or as a document. (3) One by law for applications, Statements or communications to the financial authorities may, unless otherwise provided by law, be replaced by the electronic form. The electronic form is sufficient for an electronic document, which is provided with a qualified electronic signature according to the signature law. Signing with a pseudonym is not allowed. The font form can also be replaced

1.

by direct delivery of the declaration in an electronic form provided by the authority in an input device or via publicly accessible networks;

2.

By sending an electronic document to the authority with the method of dispatch in accordance with § 5 (5) of the De-Mail-Law.

In the cases referred to in sentence 4, point 1, a secure identification of identity shall be made in accordance with § 18 of the Staff ID Act or pursuant to Section 78 (5) of the Residence Act when entering via publicly accessible networks. (4) A law for Administrative acts or other measures taken by the financial authorities may, unless otherwise provided by law, be replaced by the electronic form. The electronic form is sufficient for an electronic document, which is provided with a qualified electronic signature according to the signature law. The written form can also be replaced by sending a De-Mail-message in accordance with § 5 (5) of the De-Mail-Act, in which the confirmation of the accredited service provider will recognize the issuing financial authority as a user of the De-Mail account . Sentences 1 and 3 shall apply only if this is expressly authorised by law. (5) If an electronic document is the subject of proof, the proof shall be provided by the presentation or transmission of the documents. If the file is not in the possession of the taxable person or the financial authority, § 97 applies accordingly. The appearance of the authenticity of a document transmitted with a qualified electronic signature in accordance with the Signature Act, which results from the examination under the Signature Act, can only be shaken by facts that are serious (6) The Federal Ministry of Finance, in consultation with the Federal Ministry of the Interior, may, with the consent of the Federal Ministry of the Interior, be informed by the German Federal Ministry of Finance of the Federal Ministry of Finance. Federal Council for the cases of paragraphs 3 and 4, in addition to the qualified electronic The signature also allows another secure method, which authenticates the data transmitter (sender of the data) and ensures the integrity of the electronically transmitted data set. In order to authenticate the data provider, it is also possible to use the electronic identity document of the identity card; the data required for this purpose may be stored and used together with the other transmitted data. The legal regulation according to the first sentence does not require the consent of the Federal Council, insofar as it concerns the vehicle tax, the air traffic tax, the insurance tax or excise duties, with the exception of beer tax.

Footnote

(+ + + § 87a: For application, see § 18h para. 6 UStG 1980 + + +) Unofficial table of contents

Section 88 Investigation principle

(1) The financial authority shall determine the facts of its own motion. It determines the nature and scope of the investigation; it is not bound by the arguments and evidence submitted by the parties concerned. The extent of these obligations depends on the circumstances of the individual case. (2) The financial authority has to take into account all the circumstances which are important for the individual case, including those favourable to the parties. (3) In order to ensure a uniform and The Federal Ministry of Finance can determine the nature and scope of the investigation in the case of the use of automatic facilities by means of a legal regulation with the consent of the Federal Council. The Federal Council does not require the consent of the Federal Council, insofar as the motor vehicle tax, the air traffic tax, the insurance tax or excise duties, with the exception of the beer tax, are affected. Unofficial table of contents

§ 88a Collection of protected data

To the extent that it is necessary to ensure uniform determination and collection of taxes, the financial authorities may also, in accordance with § 30, be protected data for the purposes of future procedures within the meaning of Article 30 (2) (1) (a) and (b), collect and use, in particular, to obtain comparison values, in files or files. Use shall only be permitted for proceedings within the meaning of Article 30 (2) (1) (a) and (b). Unofficial table of contents

§ 89 Consultation, information

(1) The financial authority shall encourage the issuing of declarations, the position of applications or the correction of declarations or requests, if they appear to be inadvertable or out of ignorance or inaccurate, or have been put forward. It provides, where necessary, information on the rights of the parties involved in the administrative procedure and the obligations under them. (2) The tax offices and the Federal Central Office for Taxes may, upon request, provide binding information on the To give a tax assessment of precisely defined, non-materialised situations where there is a particular interest in this in view of the significant tax implications. The competent authority responsible for issuing a binding information shall be the financial authority which would be responsible for the implementation of the facts on which the application is based. In the case of applicants for which no financial authority is competent at the time the application is submitted in accordance with § § 18 to 21, in the area of taxes which are administered by the Land Finance Authorities on behalf of the Federal Government, by way of derogation from sentence 2, the In this case, the binding information also binds the financial authority, which is responsible for the implementation of the facts on which the information is based. The Federal Ministry of Finance is authorized, with the consent of the Federal Council, to lay down detailed provisions on the form, content and conditions of the application for the grant of a binding information and the scope of the application by means of a legal regulation. Binding effect to be made. The legal regulation does not require the approval of the Federal Council, insofar as it concerns the insurance tax. (3) A fee is charged for the processing of an application for a binding information pursuant to paragraph 2. The fee shall be paid by the applicant within one month of the notification of the charge. The financial authority may depart the decision on the application up to the payment of the fee. (4) The fee shall be calculated according to the value of the binding information for the applicant (object value). The applicant shall set out the value of the object and the circumstances which are significant for its determination in his application for a binding information. The financial authority shall base the fee fixing on the object value declared by the applicant in so far as this does not result in an apparently inaccurate result. (5) The fee shall be charged in the appropriate application of Section 34 of the Court cost law with a charge rate of 1.0. Section 39 (2) of the Law on Jurisdiction is to be applied accordingly. If the value of the present value is less than EUR 10 000, no fee will be charged. (6) If a value cannot be determined and cannot be determined by an estimate, a time fee shall be charged; it shall be 50 euros per half of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total Hour processing time. If the processing time is less than two hours, no fee will be charged. (7) The fee may be waived in whole or in part if its survey according to the location of the individual case would be unreasonable. In particular, the fee may be reduced if a request for a binding information is withdrawn before the decision of the financial authority is notified.

Footnote

(+ + + § 89 (3) to (7): For the first application, see Art. 97 § 25 AOEG 1977 + + +) Unofficial table of contents

Section 90 Co-action obligations of the parties

(1) The parties shall be obliged to participate in the investigation of the facts. They shall, in particular, comply with the obligation to carry out a duty, in that they disclose the facts which are significant for taxation in full and truthfully and indicate the evidence which is known to them. The extent of these duties depends on the circumstances of the individual case. (2) If a matter is to be determined and assessed in terms of tax law relating to operations outside the scope of this Act, the parties concerned shall: to clarify this situation and to obtain the necessary evidence. In doing so, they have all the legal and actual possibilities available to them. Where objectively identifiable indications exist for the assumption that the taxable person has business relations with financial institutions in a State or territory with which there is no agreement providing for the provision of information in accordance with Articles 26 of the OECD Model Agreement for the avoidance of double taxation in the field of income and property taxes in the 2005 version, or the State or territory does not provide any information on a comparable scale or there is no willingness to provide a corresponding exchange of information, the Taxable persons, following the request of the financial authority, to insure the accuracy and completeness of the information given to Eides and to authorise the financial authority, in its name, to claim the right to obtain information on the basis of the information provided by the financial authority , it shall not be possible to enforce the insurance on oath in accordance with § 328. A participant may not rely on the fact that he cannot clarify facts or obtain evidence if, in the circumstances of the case, he or she would have been able to obtain or grant his/her circumstances in the design of his/her circumstances. (3) In the case of facts relating to transactions with a foreign reference, a taxable person has to record the nature and content of his business relationships with related persons within the meaning of Section 1 (2) of the Foreign Tax Act create. The obligation to record also includes the economic and legal basis for an agreement of prices and other terms and conditions with the close-up of the close-by, which is the principle of the foreign comparison. In the event of exceptional transactions, the records shall be drawn up in a timely manner. The recording requirements shall apply to taxable persons who, in respect of domestic taxation, divide profits between their national company and the foreign establishment of the latter, or the profit of the domestic establishment. of their foreign company. In order to ensure a uniform application of the law, the Federal Ministry of Finance is authorized, with the consent of the Federal Council, to determine the nature, content and scope of the records to be drawn up by means of a legal regulation. The financial authority is to require the submission of records as a rule only for the conduct of an external audit. The submission is based on § 97. It must be carried out on request within a period of 60 days. In so far as records of exceptional transactions are to be provided, the time limit shall be 30 days. In duly substantiated individual cases, the pre-loading period may be extended. Unofficial table of contents

Section 91 Consultation

(1) Before adopting an administrative act which engages in the rights of a party concerned, it is appropriate to give this opportunity to express its views on the facts which are significant for the decision. This shall apply in particular if the facts declared in the tax declaration are to be substantially waived for the benefit of the taxable person. (2) The hearing may be waived if, in the circumstances of the individual case, it is not required is, in particular,

1.

an immediate decision is necessary for the risk of default or in the public interest;

2.

the consultation would call into question compliance with a time-limit applicable to the decision,

3.

shall not be dismissed in its favour by the actual information of a participant who made it in a motion or a declaration;

4.

the financial authority wishes to adopt a general order or similar administrative acts in greater numbers or administrative acts with the aid of automatic bodies,

5.

Measures to be taken in the execution of enforcement.

(3) A hearing shall not be held if it is in conflict with a compelling public interest. Unofficial table of contents

Section 92 Evidence

The financial authority shall use the evidence which it deems necessary in order to determine the facts of the case in accordance with the discretion of the Commission. It may in particular:

1.

to obtain information of any kind from the parties and other persons,

2.

to attract experts,

3.

Documents and documents,

4.

take the look of the eye.

II.
Proof of information and expert opinion

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§ 93 The obligation to provide information for the parties and other persons

(1) The parties and other persons shall provide the financial authority with the information necessary for the determination of a material which is relevant for the purpose of taxation. This also applies to non-legally competent associations, assets, public authorities and businesses of commercial nature of public bodies. Persons other than those involved are not to be stopped for information only if the information provided by the parties does not lead to the objective or promises no success. (2) In the request for information, it is necessary to indicate what information is available , and whether the information relating to the taxation of the person responsible for providing information or the taxation of other persons is requested. Requests for information must be made in writing at the request of the party responsible for providing information. (3) The information must be given truthfully to the best of our knowledge and to the best of its conscience. Persons responsible for providing information who cannot provide information from the memory shall have books, records, business documents and other documents available to them to be viewed and, if necessary, recorded from them. (4) The Information providers can provide the information in writing, electronically, orally or by telephone. The financial authority may require the party to provide information in writing if this is relevant. (5) The financial authority may order that the party responsible for the information be given oral information at the office of office. To this end, it shall be entitled to do so, in particular if, in spite of a request, written information has not been provided, or if written information has not led to a clarification of the facts. The first sentence of paragraph 2 shall apply accordingly. (6) At the request of the party responsible for providing information, the oral information shall be recorded at the office of the office of office. The transcript shall contain the name of the persons present, the place, the day and the essential content of the information. It shall be signed by the office-holder to whom the oral information is given and the person responsible for providing information. A copy of the minutes shall be left to the parties concerned. (7) An automated retrieval of account information in accordance with § 93b shall only be permitted if:

1.

the taxable person applies for a tax fix pursuant to Section 32d (6) of the Income Tax Law, or

2.

(dropped)

and, in such cases, the call for income tax is required, or it is necessary

3.

for the determination of income in accordance with § § 20 and 23 (1) of the Income Tax Act in assessment periods up to and including the year 2008, or

4.

on the collection of federal taxes regulated by law

or

5.

the taxable person agrees.

In such cases, the financial authority or, in the cases referred to in section 1 (2), the congregation may request the Federal Central Office for Taxation to obtain from the credit institutions individual data from the files to be held pursuant to section 93b (1); in the cases of the sentence 1 No 1 to 4 may be sought only if a request for information to the taxable person has not led to the objective or does not promise success. (8) The administrative authorities responsible for the administration of the persons responsible for the administration of the persons responsible for the retrieval of the data

1.

the basic security for jobseekers in accordance with the Second Book of the Social Code,

2.

social assistance according to the Twelfth Book of Social Code,

3.

training funding under the Federal Training Promotion Act (Bundesausbildungsförderungsgesetz),

4.

the promotion of advanced training in accordance with the Education and Training Promotion Act (RG) and

5.

of the living allowance according to the Housing Act

Competent authorities may request the Federal Central Office for Taxes to obtain from the credit institutions the data referred to in § 93b (1), in so far as this is necessary for the verification of the requirements of the eligibility requirements and a previous Requests for information to the person concerned did not lead to the goal or promise no success. For other purposes, a search request to the Federal Central Office for taxes with regard to the data referred to in § 93b (1) shall be admissible only to the extent that this is expressly permitted by a federal law. (9) Prior to a search for a call pursuant to paragraph 7, or Paragraph 8 shall indicate to the person concerned the possibility of a contended call; this may also be done by means of an explicit reference in official forms and information leaflets. After a contended call has been made, the person concerned is to be notified of the execution by the person requesting the account. An indication as provided for in the first sentence of the first sentence and a notification in accordance with the second sentence shall be maintained where:

1.

they would endanger the proper performance of the tasks within the competence of the applicant,

2.

they would endanger public security or order or would otherwise be detrimental to the good of the federal government or a country; or

3.

the fact of the contente's call must be kept secret, in accordance with a law or by its nature, in particular on account of the overriding legitimate interests of a third party;

and therefore has to resign the interest of the person concerned; § 19 (5) and (6) of the Federal Data Protection Act, as amended by the Notice of 14 January 2003 (BGBl. 66), as last amended by Article 1 of the Law of 22 August 2006 (BGBl). 10). (10) A search for a call pursuant to paragraph 7 or paragraph 8 and the result thereof shall be documented by the requesting person. Unofficial table of contents

Section 93a General notification requirements

(1) In order to secure taxation (§ 85), the Federal Government may, with the consent of the Federal Council, require authorities and other public authorities to make a commitment by means of a legal regulation.

1.

administrative acts which result in the failure or restriction of a tax advantage or which make it possible for the person concerned to pay taxable income;

2.

subsidies and similar support measures; and

3.

Indication of undeclared work, unauthorised employment of workers or unauthorised employment of foreigners

to communicate to the financial authorities. By means of a legal regulation it is also possible to determine that, in the case of payments made by public authorities and other public authorities, as well as public service broadcasters, the payee is able to facilitate his/her tax recording and recording to inform the financial authorities of the sum of the annual payments and the views of the financial authorities on the tax obligations arising therefrom; the competent financial authority shall be the recipient, the legal reason, the amount and the amount of the tax. The date of payments shall be notified. The obligation of the authorities, other public authorities and broadcasters to provide information, information, advertisements and mutual assistance under other rules remains unaffected. (2) Debt administrations, credit institutions, businesses the commercial nature of legal persons under public law as defined by the law on corporate taxation, public investment undertakings with no jurisdiction, professional chambers and insurance undertakings, shall be subject to the obligation to provide a notification (3) In the regulation, the participating bodies shall be: an obligation to inform the parties concerned, to identify the information to be provided and the financial authorities responsible for receiving the communications, and to regulate the extent, timing and procedure of the notification. The legal regulation allows exemptions from the obligation to provide information, in particular for cases of minor fiscal importance. Unofficial table of contents

§ 93b Automated retrieval of account information

(1) Credit institutions shall also have the file to be held pursuant to Section 24c (1) of the Banking Act to carry out calls pursuant to § 93 (7) and (8). (2) The Federal Central Office for Taxes may, in the cases of Section 93 (7) and (8), on request with the credit institutions. retrieve individual data from the files to be supplied in accordance with paragraph 1 in the automated procedure and transmit them to the requesting person. (3) The applicant shall be responsible for the admissibility of the data retrieval and the data transfer. (4) § 24c para. 1 sentence 2 to 6, para. 4 to 8 of the Banking Act shall apply accordingly. Unofficial table of contents

Section 94 Eidliche interrogation

(1) If, in the light of the importance of the information or for the purpose of providing a truthful information, the financial authority considers that the person concerned is a party to a person other than a person concerned, it may do so for the place of residence or residence. the financial court responsible for the questioning of the person who is to be bethed. If the place of residence or place of residence of the person to be paid is not at the seat of a financial court or a specially established Senate, the competent local court may also be requested to hear the hearing. (2) In the Requests shall be made by the financial authority to indicate the object of the hearing and the names and addresses of the parties concerned. The court has to notify the parties and the requesting financial authority of the dates. The parties and the requesting financial authority are entitled to ask questions during the questioning. (3) The court decides on the legality of the denial of the testimony or the eidespower. Unofficial table of contents

§ 95 Insurance on Eides

(1) The financial authority may require the party concerned to ensure that the facts which it claims are correct in lieu of an insured person. An insurance of oath is to be taken instead only if other means of understanding the truth are not present, have not resulted in any result or require disproportionate effort. An affidavit shall not be required of persons who are incapable of eidesmly within the meaning of § 393 of the Code of Civil Procedure. (2) The insurance on oath shall be taken up by the financial authority for the purpose of writing. For admission, the head of the authority, his permanent representative and members of the public service are empowered, who have the competence to judge or fulfil the conditions laid down in § 110 sentence 1 of the German Judge Act. Other members of the public service may authorize the head of the authority or his permanent representative in writing in general or on a case-by-case basis. (3) The information the correctness of which is to be insured shall be determined in writing and to inform the person concerned at least one week before taking out the insurance. The insurance consists in the fact that the participant, with repetition of the facts asserted, explains: "I take place on oath, that I have said the pure truth to the best of my knowledge and that I have not concealed nothing". Representatives and advisers of the participant are entitled to take part in the admission of the insurance to Eides. (4) Prior to the inclusion of the insurance on Eides, the party concerned is about the importance of the afficial insurance policy and to document the criminal-law consequences of incorrect or incomplete jealous insurance. (5) The minutes shall also contain the names of the persons present as well as the place and the date of the minutes. The minutes shall be submitted for approval to the party who makes the affidavit, or shall be required to submit it on request for review. The authorisation granted shall be noted and signed by the person concerned. The minutes are then to be signed by the office-holder who took out the insurance on oath, as well as by the secretary. (6) The insurance on oath cannot be enforced in accordance with § 328. Unofficial table of contents

Section 96 Education of experts

(1) The financial authority shall determine whether an expert is to be assigned. Where there is no risk of default, it shall disclose to the person concerned the person who wishes to appoint them to the expert. (2) The parties may refuse an expert on the grounds of concern of partiality, if a reason , which is capable of justifying doubt as to its impartiality, or where it is likely to fear the breach of commercial or industrial secrecy or damage to the business activity of a party. The rejection shall be submitted to the financial authority immediately after the person of the expert has been notified, but no later than two weeks under the credibility of the grounds for the refusal. After that date, the rejection shall be admissible only if it is made credible that the reason for refusal could not be asserted beforehand. The rejection shall be decided by the financial authority, which has appointed or intends to appoint the expert. The request for rejection shall have no suspensive effect. (3) The person appointed to the expert has to comply with the appointment if he is publicly appointed for the reimbursement of opinions of the required kind, or if he/she is the science, the art or the industry whose knowledge is a prerequisite for the assessment, whether it is publicly available for acquisition or if it is publicly appointed or authorized to exercise the same. For the purpose of repayment of the opinion, the person who has declared himself willing to do so to the financial authority is also obliged to do so. (4) The expert may refuse the reimbursement of the expert opinion, indicating the reasons for the concern of the partiality. (5) Members of the public service are to be considered as experts only if they receive the authorization required under the service law. (6) The experts are in accordance with the rules on the protection of tax secrecy. (7) The opinion shall be regularly reported in writing. The oral reimbursement of the opinion may be authorised. The discharge of the opinion may only be requested if the financial authority considers this to be necessary in view of the importance of the opinion. Where the expert is generally sworn in for the reimbursement of the opinion of the species concerned, the appeal shall be sufficient to cover the oath; it may also be declared in a written opinion. Otherwise, § 94 shall apply mutatily for the insult.

III.
Proof of documents and eye-light

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Section 97 Presentation of documents

(1) The parties and other persons shall, on request, provide the financial authority with books, records, business documents and other documents for inspection and verification. In the case of a claim, it must be stated whether the documents are required for the taxation of the person required for submission or for the taxation of other persons. (2) The financial authority may require the documents referred to in paragraph 1 to be submitted to the office of the office of office or to the person who is subject to the act, if the person agrees to it or the documents for a presentation are unsuitable at office. Section 147 (5) shall apply accordingly. Unofficial table of contents

§ 98 Taking the eyebright

(1) If the financial authority carries out an eye view, the result shall be made to be informed. (2) In the event of the receipt of the eye, experts may be granted access. Unofficial table of contents

Section 99 Entry of land and rooms

(1) The public officials responsible for taking the sight of the eye and the experts referred to in § § 96 and 98 shall be entitled to use land, premises, ships, operating equipment and similar facilities. during normal business and working hours, to the extent that this is necessary in order to make observations in the interest of taxation. The persons concerned shall be notified of appropriate time beforehand. Accommodation shall be entered against the will of the holder only for the prevention of urgent threats to public security and public order. (2) Measures referred to in paragraph 1 shall not be arranged for the purpose of placing unknown objects on the market. research. Unofficial table of contents

§ 100 Presentation of valuables

(1) The person concerned and other persons shall submit to the financial authority on request valuables (money, securities, valuables) to the extent that this is necessary to establish, in the interest of taxation, findings concerning their nature and value; meet. Section 98 (2) shall apply. (2) The submission of valuables shall not be ordered in order to search for unknown objects.

IV.
Rights of access to information and the right of reference

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Section 101 Right of residence and denial of the right of residence of the relatives

(1) The relatives (§ 15) of a participant may refuse the information provided that they are not themselves responsible for providing information about their own tax conditions or have to fulfil the obligation to provide information for a participant. The members of the family shall be informed of the right of denial of information. (2) The persons referred to in paragraph 1 shall also have the right to refuse to insult their information. The second and third sentences of paragraph 1 shall apply accordingly. Unofficial table of contents

Section 102 Right of residence for the protection of certain professional secrecy

(1) The information may also be refused:

1.

Clergy of what has been entrusted to them in their capacity as chaplain, or has become known,

2.

Members of the Bundestag, a Landtag or a second Chamber relating to persons who have entrusted them in their capacity as members of those institutions or to whom they have entrusted facts in this property, as well as on these facts themselves,

3.

a)

Defender,

b)

Lawyers, patent attorneys, notaries, tax advisors, accountants, tax agents, sworn accountants,

c)

physicians, dentists, psychotherapists, psychotherapists of children and adolescents, pharmacists and midwives,

about what has been entrusted to them in this capacity, or what has become known to them,

4.

Persons who have participated in or participated in the preparation, production or distribution of periodic printing works or radio broadcasts on the person of the author, consignor or guarantor of contributions and documents. , as well as the communications made to them in respect of their activities, insofar as they are contributions, documents and communications for the editorial part; § 160 shall remain unaffected.

(2) The persons referred to in paragraph 1 (1) (1) to (3) shall be equal to their members of the profession and to those who participate in the professional activity in preparation for the profession. The persons referred to in paragraph 1 (1) to (3) shall decide on the exercise of the right of such assistants to refuse to provide information, unless this decision cannot be brought about in the foreseeable future. (3) The persons referred to in paragraph 1 (3) shall not refuse to provide information if they are exempted from the obligation to secrecy. The removal from the obligation to secrecy shall also apply to the auxiliary persons. (4) The statutory notification requirements of the notaries and the notification obligations of the persons referred to in paragraph 1 (3) (b) shall be subject to the following conditions: Interest Information Ordinance of 26 January 2004 (BGBl. 128), as last amended by Article 4 (28) of the Law of 22 September 2005 (BGBl). 2809), the current version shall not be without prejudice to the current version. To the extent that the notification requirements exist, the notaries shall also be obliged to submit documents and to provide further information. Unofficial table of contents

Section 103 Right to refuse the right to refuse to provide information in the event of a risk of prosecution for a criminal offence or an administrative offence

Persons who are not parties to the party and who are not obliged to provide information to a person concerned may refuse to provide information on such matters, the answers to which they themselves or one of their relatives (§ 15) of the risk of criminal prosecution or of a procedure under the Law on Administrative Offences. They are to be lecturing about the right to refuse to provide information. The instruction is to be actended. Unofficial table of contents

Section 104 Refusal of the refund of an expert opinion and the submission of documents

(1) Insofar as the information may be refused, the refund of an expert opinion and the submission of documents or valuables may also be refused. § 102 (4) sentence 2 shall remain unaffected. (2) The submission of documents and valuables kept for the party concerned may not be refused, provided that the party concerned would be obliged to submit it in his own custody. The business books and other records kept for him shall also be kept for the person concerned. Unofficial table of contents

Section 105 Relationship between the obligation to provide information and the obligation to observe public authorities ' obligation of confidentiality

(1) The obligation of the authorities or other public authorities, including the Deutsche Bundesbank, the state banks and the debt administrations, and the institutions and servants of those authorities to secrecy, shall not apply to their offices or agencies. (2) Paragraph 1 shall not apply in so far as the authorities and the persons entrusted with postal services are required by law to maintain the confidentiality of the correspondence, postal and telecommunications secrecy. Unofficial table of contents

§ 106 Restriction of the obligation to provide information and to make a reference in the event of impairment of the state of benefit

No information or the submission of documents may be required if the competent top federal or state authority declares that the information or presentation would cause significant disadvantages to the good of the federal or a country.

V.
Compensation of the parties responsible for providing information and of experts

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Section 107 Compensation of the parties responsible for providing information and of experts

The person responsible for providing the information, who is subject to the law and who has been used by the financial authority for the purpose of proof, shall receive, on request, compensation or remuneration in the appropriate application of the law on the compensation of justice and the compensation of persons. This shall not apply to the parties concerned and to the persons who have to comply with the obligation to provide information or to be subject to the obligation for the parties concerned.

4. Subsection
Deadlines, dates, reinstatation

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§ 108 Deadlines and dates

(1) For the calculation of time limits and for the determination of dates, Sections 187 to 193 of the Civil Code shall apply accordingly unless otherwise specified by paragraphs 2 to 5. (2) The passage of a time limit set by a public authority (3) If the end of a period falls on a Sunday, a public holiday or a Saturday, the time limit shall end with the date of the expiry of the period. the expiry of the next working day. (4) If a public authority has services only for a specific This period shall end with the expiry of the period of its last day, if it falls on a Sunday, a public holiday or a Saturday. (5) The date set by an authority shall also be complied with if: it falls on a Sunday, public holiday or Saturday. (6) If a time limit is determined after hours, then Sundays, public holidays or Sundays are included. Unofficial table of contents

Section 109 Extension of time limits

(1) Deadlines for the submission of tax returns and time limits set by a financial authority may be extended. If such time limits have already expired, they may be retroactively extended, in particular where it would be unreasonable to have the legal consequences of the expiry of the deadline. (2) The financial authority may extend the period of of a security performance, or otherwise connect with a secondary destination in accordance with § 120. Unofficial table of contents

§ 110 Re-establishment of rights in the previous stand

(1) If a person without fault has been prevented from complying with a legal deadline, he shall be granted reinstatation in the previous stand upon request. The fault of a representative is to be attributed to the representative. (2) The request shall be made within one month after the removal of the obstacle. The facts on the grounds for the application shall be made credible in the application or in the proceedings on the application. Within the application deadline, the missed action is to be taken up. If this is done, reinstatment can also be granted without a request. (3) After one year since the end of the missed period, the reinstatment cannot be requested or the missed act can no longer be recovered, except when this before the end of the year, due to force majeure was impossible. (4) The financial authority decides on the request for re-establishment of the event, which is to be found in the event of the missed action.

5. Subsection
Legal and administrative assistance

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Section 111 Administrative assistance

(1) All courts and authorities shall have the administrative assistance required for the implementation of taxation. § 102 shall remain unaffected. (2) Assistance shall not be provided if:

1.

-provide assistance to each other within an existing authority;

2.

the assistance shall be in the form of acts which the requested authority is responsible for as its own task.

(3) Debt administrations, credit institutions and enterprises of a commercial nature of public bodies do not fall under this provision. (4) In the area of customs administration, administrative assistance shall also extend to those of the public transport or the public goods turnover, which the Federal Ministry of Finance has particularly appointed as customs aid bodies, and to the employees of these companies. (5) § § 105 and 106 are accordingly , Unofficial table of contents

Section 112 Conditions and limits of mutual assistance

(1) A financial authority may ask for assistance in particular if it is

1.

may not, for legal reasons, make the official act itself,

2.

for actual reasons, in particular because of the absence of the service staff or bodies required to carry out the official act, the official act cannot be carried out by itself,

3.

In order to carry out their duties, it is necessary to have knowledge of facts which are unknown to it and which it is not able to identify itself,

4.

require documents or other evidence in the possession of the requested authority in order to carry out their duties,

5.

the official act could only be carried out with much greater effort than the requested authority.

(2) The requested authority may not provide assistance if it is not in a position to do so for legal reasons. (3) The requested authority does not need to provide assistance if:

1.

another authority can make the aid much easier or with much less effort,

2.

it could only provide the aid with a disproportionately large amount of effort,

3.

they would seriously jeopardise the performance of their own tasks, taking into account the tasks of the requesting financial authority by the extent of the assistance provided.

(4) The requested authority may not refuse assistance because it considers the request for reasons other than those referred to in paragraph 3 or because it considers the measure to be implemented with the assistance of the administrative assistance to be inappropriate. (5) Does the requested authority shall not be required to provide assistance, it shall inform the requesting financial authority of its views. If the latter insists on mutual assistance, the joint competent supervisory authority or, where such an absence exists, the competent supervisory authority responsible for the requested authority shall decide on the obligation to assist in the mutual assistance. Unofficial table of contents

Section 113 Selection of the Authority

Where a number of authorities are eligible for mutual assistance, an authority shall be invited, where possible, to the lowest administrative level of the administrative branch to which the applicant financial authority is a member. Unofficial table of contents

Section 114 Implementation of mutual assistance

(1) The admissibility of the measure to be carried out by mutual assistance shall be governed by the law applicable to the requesting financial authority, the implementation of the administrative assistance in accordance with the law applicable to the requested authority. (2) The requesting financial authority shall bear the responsibility for the legality of the action to be taken in relation to the requested authority. The requested authority shall be responsible for the implementation of the assistance. Unofficial table of contents

Section 115 Costs of mutual assistance

(1) The requesting financial authority shall not have to pay an administrative fee to the requested authority for mutual assistance. They shall reimburse the requested authority upon request if they exceed EUR 25 in each individual case. If the authorities of the same legal entity provide mutual assistance, the expenses shall not be reimbursed. (2) If the requested authority takes charge of a paid official act in order to carry out the assistance, it shall be entitled to do so by a third party for the purpose of carrying out the assistance. the costs (administrative fees, user charges and expenses) are due. Unofficial table of contents

Section 116 Display of tax offences

(1) The courts and authorities of the Federal Government, the Länder and the municipal authorities of the public administration, which are not financial authorities, shall have facts which they receive in their service and which permit the closure of a tax offence, the Federal Central Office for Control or, as far as is known, the financial authorities responsible for the tax criminal proceedings. In so far as the financial authorities responsible for the tax criminal proceedings have not already been immediately informed, the Federal Central Office shall inform them of these facts. The tax authorities responsible for the tax criminal proceedings, with the exception of the authorities of the Federal Customs Administration, shall forward the notice to the Federal Central Office for Taxes, insofar as this has not already been immediately informed. (2) § 105 (2) applies accordingly. Unofficial table of contents

Section 117 Interstate legal and administrative assistance in tax matters

(1) The financial authorities may make use of inter-governmental legal and administrative assistance in accordance with German law. (2) The financial authorities may provide inter-governmental legal and administrative assistance on the basis of national applicable international law. (3) The financial authorities may, at the discretion of the Member State, apply inter-governmental legal and administrative assistance on request also in other cases. if:

1.

the reciprocity is guaranteed,

2.

the requesting State shall ensure that the information and documents transmitted are used only for the purposes of his or her tax or tax criminal proceedings (including administrative proceedings), and that the information provided and documents shall be made available only to persons, authorities or courts which are involved in the processing of the tax matter or the prosecution of the tax offence,

3.

the requesting State shall ensure that it is prepared to avoid possible double taxation on the basis of income, income and property taxes by means of a proper delimitation of the tax bases, and

4.

the execution of the request does not affect the sovereignty, security, public order or other essential interests of the Federation or of its territorial authorities and there is no risk that the national participant will be involved in the the purpose of legal and administrative assistance is not to be caused by any incompatible damage, if a trade, industrial, commercial or professional secrecy or a business procedure to be disclosed on the basis of the request is disclosed.

In so far as the intergovernmental legal and administrative assistance relates to taxes, which are administered by the regional financial authorities, the Federal Ministry of Finance decides in agreement with the competent supreme authority. (4) In the implementation of the Legal and administrative assistance shall be governed by the powers of the financial authorities and the rights and obligations of the parties and other persons in accordance with the rules applicable to taxes within the meaning of Article 1 (1). § 114 shall apply accordingly. In the case of the transmission of information and documents, national parties shall apply in accordance with Section 91; in so far as the legal and administrative assistance concerned is subject to taxes managed by the national financial authorities, a hearing of the national participant shall be by way of derogation from § 91 (1), unless the VAT is affected, there is an exchange of information pursuant to the EU mutual assistance law, or there is an exception pursuant to section 91 (2) or (3). (5) The Federal Ministry of the Finance is authorized to promote intergovernmental cooperation by: Legal Regulation, with the consent of the Federal Council, to enter into force international agreements on mutual legal and mutual assistance in the field of customs matters if the obligations assumed therein within the framework of the provisions of this Regulation Act as permitted by law and administrative assistance. Unofficial table of contents

Section 117a Transmission of personal data to Member States of the European Union

(1) In response to a request from a public body of a Member State of the European Union responsible for the prevention and prosecution of criminal offences, the departments of the financial authorities entrusted with the tax charge may collect personal data, in connection with the duties specified in Section 208, for the purpose of the prevention of criminal offences. The transmission of such data shall be subject to the rules on the transmission of data in the national domain. (2) The transfer of personal data referred to in paragraph 1 shall be admissible only if the request has at least the following information: contains:

1.

the name and address of the applicant authority,

2.

the name of the offence for which the data are required to be contravened;

3.

the description of the facts on which the request is based,

4.

the designation of the purpose for which the data will be requested,

5.

the relationship between the purpose for which the information or findings are requested and the person to whom this information relates,

6.

details of the identity of the person concerned, provided that the request relates to a known person; and

7.

Reasons for the assumption that relevant information and findings are available in Germany.

(3) The departments of the financial authorities entrusted with the tax charge may also, without request, provide personal data within the meaning of paragraph 1 to a public body of a Member State responsible for the prevention and prosecution of criminal offences. in the case of an individual case, the risk of committing an offence within the meaning of Article 2 (2) of Council Framework Decision 2002/584/JHA of 13 June 2002 on the European Arrest Warrant and the surrender procedures between Member States (OJ 1), which was last amended by Framework Decision 2009 /299/JHA (OJ L 327, 18.12.2009, p. 24), and there is concrete evidence that the transmission of such personal data could help to prevent such a crime. (4) For the transmission of the data in accordance with Paragraph 3 shall apply in accordance with the provisions relating to the transmission of data in the national field. The transmission of data shall not, insofar as, also taking into account the special public interest in the transmission of data, outweigh the interests of the data subject that are worthy of protection in the individual case. The protection worthy interests also include the existence of an adequate level of data protection in the recipient country. The protection worthy interests of the persons concerned can also be safeguarded by ensuring that the recipient State or the receiving national or national body guarantees the protection of the transmitted data on a case-by-case basis. (5) The the data transmission referred to in paragraphs 1 and 3 shall be maintained if:

1.

this would impair the essential security interests of the federal or state governments,

2.

the transmission of data to the principles set out in Article 6 of the Treaty on European Union would be contrary to the principles laid down in Article 6 of the Treaty,

3.

the data to be transmitted does not exist in the requested authority and can only be obtained by the taking of coercive measures; or

4.

the transmission of the data would be disproportionate or the data is not necessary for the purposes for which it is to be transmitted.

(6) The data transmission referred to in paragraphs 1 and 3 may not be used if:

1.

the data to be transmitted are not available in the case of the tax authorities of the financial authorities, but can be obtained without the taking of coercive measures,

2.

This would endanger the success of an ongoing investigation or limb, life or freedom of a person, or

3.

the offence to which the data are to be transmitted shall be punishable under German law with a maximum term of imprisonment of a maximum of one year or less.

(7) A public body of a Member State of the European Union, as referred to in paragraphs 1 and 3, responsible for the prevention and prosecution of criminal offences, shall be deemed to be the competent authority of a Member State of the European Union as referred to in Article 2 (a) of the Framework Decision 2006 /960/JHA of the Council of 18 December 2006 on the simplification of the exchange of information and intelligence between law enforcement authorities of the Member States of the European Union (OJ L 327, 30.12.2006, p. 89, L 75, 15.3.2007, p. 26). (8) paragraphs 1 to 7 thereof shall also apply to the transmission of personal data to public authorities responsible for the prevention and prosecution of criminal offences. Schengen-Associated State within the meaning of Article 91 (3) of the Law on International Mutual Assistance in Criminal Matters. Unofficial table of contents

Section 117b Use of data transmitted in accordance with Council Framework Decision 2006 /960/JHA

(1) Data submitted in accordance with Framework Decision 2006 /960/JHA to the departments of the financial authorities entrusted with the tax charge may only be used for the purposes for which they have been transmitted or for the purpose of defence of a current and significant risk to public safety. For a different purpose or as evidence in a judicial proceeding, they may only be used if the overruling state has consented to it. The authorities responsible for the use of the data shall be aware of the conditions laid down by the competent authorities. (2) The departments of the financial authorities responsible for the control of the data shall give the information requested to the competent State for the purposes of the Data protection control Information on how the transmitted data was used. Unofficial table of contents

§ 117c Implementation of nationally applicable international agreements for the promotion of tax honesty in international situations

(1) The Federal Ministry of Finance is authorized to fulfil the obligations of international agreements applicable to the promotion of tax honesty by means of systematic collection and transmission of tax law of relevant data, by means of legal regulations with the consent of the Federal Council Regulations on the collection of the data required under these agreements, by means of these agreements, to the extent that certain third parties and their transmission in accordance with the officially prescribed data record by means of the remote data transmission to the The Federal Central Office for Taxation and its forwarding to the competent authority of the other Contracting State shall be taken. Section 150 (6), sentences 2, 3, 5, 8 and 9 shall apply to the transmission of the data to the Federal Central Office for Taxes. (2) In the case of the transmission of data by the Federal Central Office for Taxes to the competent financial authority of the other The contracting state shall not be held in accordance with a regulation adopted pursuant to the first sentence of paragraph 1 of this Article. § 30a (2) and (3) shall not apply. (3) The Federal Central Office for Taxes shall be entitled to conditions which are relevant for the performance of the obligations to collect and transmit data in accordance with a legal regulation adopted pursuant to paragraph 1 of this Article or the Enlightenment must be examined in the case of the obligation to collect these data and to submit them to the Federal Central Office for Taxation. § § 193 to 203 apply analogously. (4) The data collected by the Federal Central Office for Taxes pursuant to paragraph 1 or in the context of an examination pursuant to paragraph 3 may only be used for the purposes of the international legal provisions of the present application. These agreements shall be used.

Second section
Administrative file

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§ 118 Concept of the administrative act

The administrative act is any order, decision or other sovereign measure which a public authority applies to the regulation of an individual case in the field of public law and which is directed to the outside in direct legal action. The general order is an administrative act which relates to a group of persons determined or identifiable by general characteristics, or which concerns the public property of a thing or its use by the general public. Unofficial table of contents

§ 119 The determination and form of the administrative act

(1) An administrative act must be sufficiently determined in terms of content. (2) An administrative act may be issued in writing, electronically, orally or in any other way. A verbal administrative act must be confirmed in writing if there is a legitimate interest in this and the person concerned demands this without delay. (3) A written or electronically issued administrative act must recognize the issuing authority . It must also include the signature or the name of the head of the authority, his representative or his representative; this does not apply to an administrative act which is to be issued in form or with the aid of automatic bodies. Where a written form is arranged for an administrative act by law, the qualified certificate on which the signature is based, or an associated qualified certificate of attrivical certificate, must also be issued in the case of an electronic administrative act Authority to recognize. In the case of § 87a (4) sentence 3, the confirmation in accordance with § 5 (5) of the De-Mail-Law must allow the issuing financial authority to be recognized as the user of the De-Mail account. Unofficial table of contents

Section 120 Terms and conditions of the administrative act

(1) An administrative act on which a claim exists may be accompanied by a secondary provision only if it is authorised by law or if it is intended to ensure that the legal requirements of the administrative act are fulfilled (2) Without prejudice to paragraph 1, an administrative act may be adopted at the discretion of the

1.

a determination by which a concession or burden begins at a given point in time, ends or applies for a given period of time (freezing),

2.

a provision on the basis of which the entry or the omission of a benefit or charge depends on the unaware occurrence of a future event (condition),

3.

a reservation of revocation

or will be connected to

4.

a provision requiring the beneficiary to have a tun, dicult or ominy (edition),

5.

a reservation of the subsequent recording, modification or addition of an edition.

(3) A secondary provision shall not be contrary to the purpose of the administrative act. Unofficial table of contents

Section 121 Reasons for the administrative act

(1) A written, electronic and a written or electronically confirmed administrative act shall be accompanied by an explanatory statement to the extent that this is necessary for his or her understanding. (2) There is no need to explain the reasons for this.

1.

in so far as the financial authority is in accordance with an application or following a declaration and the administrative act does not intervene in the rights of another,

2.

in so far as the person for whom the administrative act is intended or which is affected by it, the opinion of the financial authority on the property and legal situation is already known or can be readily discernable for him without reason,

3.

if the financial authority fails to adopt similar administrative acts in greater numbers or administrative acts with the aid of automatic facilities, and the reasons for the circumstances of the individual case are not justified,

4.

if this result from a piece of legislation,

5.

if a general order is made public.

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Section 122 Disclosure of the administrative act

(1) An administrative act shall be disclosed to the person concerned for whom he or she is appointed or who is affected by it. Section 34 (2) shall apply accordingly. The administrative act may also be disclosed to an authorised representative. (2) A written administrative act which is transmitted by the Swiss Post shall be deemed to have been disclosed.

1.

in the case of a domestic transmission on the third day after the task of the post office,

2.

in the case of a transfer abroad one month after the task of the post office,

except where it has not been received or at a later date; in case of doubt the Authority shall demonstrate the access of the administrative act and the date of access. (2a) An electronically transmitted administrative act shall be valid on the third day after the date of the Dispatch shall be deemed to be known, except where it has not been received or at a later date; in doubt, the Authority shall provide evidence of the access of the administrative act and the date of access. (3) An administrative act may be publicly announced where this is authorised by legislation. A general order may also be disclosed to the public when an announcement to the parties is undisputed. (4) The public disclosure of an administrative act is caused by the fact that its operative part is known in a local language. is made. The local notice shall indicate where the administrative act and its explanatory statement may be viewed. The administrative act shall be deemed to have been announced two weeks after the date of the local notice. In a general order, a date deviating from this may be determined at the earliest of the day following the notice. (5) An administrative act shall be served if it is required by law or if it is ordered by the authorities. The notification is based on the provisions of the Administrative Delivery Act. (6) The announcement of an administrative act to a party at the same time with effect for and against other participants is permissible, insofar as the parties agree , these parties may subsequently request a copy of the administrative act. (7) Subject to administrative acts

1.

Spouse or life partner or

2.

Spouses with their children, life partners with their children, or single persons with their children,

it shall be sufficient for the notification to be made to all the parties concerned if they are sent a copy under their joint address. The administrative acts shall be disclosed individually to the parties concerned, in so far as they have requested this, or in so far as the financial authority is aware that there are serious differences between them.

Footnote

(+ + + § 122: For application see Art. 97 (1) (10) AOEG 1977 + + +) Unofficial table of contents

Section 123 Order of a receiving agent

A participant who has no domipotentiary or habitual residence, registered office or management in Germany shall, at the request of the financial authority, appoint a receiving agent domestily within a reasonable period of time. If he does so, a document sent to him shall be deemed to have been received one month after the date of the post and an electronically transmitted document on the third day following the dispatch. This shall not apply if it is established that the document or the electronic document has not reached the addressee or has reached it at a later date. The legal consequences of the omission shall be indicated to the party concerned. Unofficial table of contents

Section 124 Effectiveness of the administrative act

(1) An administrative act shall be effective in respect of the person for whom he or she is appointed or who is affected by him at the time he is notified. The administrative act becomes effective with the content with which it is disclosed. (2) An administrative act remains effective, as long as and insofar as it is not withdrawn, revoked, otherwise repealed or carried out by time lapse or otherwise. (3) A non-administrative act is ineffective. Unofficial table of contents

§ 125 Invalidity of the Administrative Act

(1) An administrative act is void in so far as it suffers from a particularly serious error and this is manifestly evident in the case of a continuous assessment of all the circumstances under consideration. (2) Inconsideration of the existence of the conditions of the paragraph 1 is a non-administrative act,

1.

which has been issued in writing or in electronic form, but which does not allow the financial authority to be identified,

2.

that no one can follow for actual reasons,

3.

which calls for the commission to commit an illegal act which implements a criminal or penal code,

4.

that is in breach of good morals.

(3) An administrative act is not, therefore, void, because

1.

the rules on local competence have not been complied with,

2.

a person excluded pursuant to Article 82 (1), first sentence, no. 2 to 6 and the second sentence of paragraph 2,

3.

a committee appointed by law has not taken the decision required for the adoption of the administrative act or has not been a quorum,

4.

the involvement of another authority in accordance with a legal provision has been maintained.

(4) Where invalidity concerns only part of the administrative act, it shall be void in whole if the non-active part is so essential that the financial authority would not have adopted the administrative act without the non-financial part. (5) The financial authority may: If the applicant has a legitimate interest in this, it shall be established at any time on its own account. Unofficial table of contents

§ 126 Healing of procedural and procedural errors

(1) An infringement of procedural or formal requirements which does not make the administrative act void in accordance with § 125 shall be incontecious if:

1.

the application required for the administrative act is subsequently submitted,

2.

the necessary justification is subsequently given,

3.

the necessary consultation of a person concerned is to be obtained,

4.

the decision of a committee whose participation is necessary for the adoption of the administrative act is subsequently taken,

5.

the necessary involvement of another authority.

(2) Actions referred to in paragraph 1 (2) to (5) may be obtained up to the conclusion of the factual instance of a financial court proceedings. (3) If an administrative act is not required, the necessary justification or the necessary consultation of a party If the administrative act is not subject to the adoption of the administrative act, and if the administrative act has been omitted in time, the delay in the period of opposition shall be deemed not to have been infringed. The event, which is decisive for the reinstatment period in accordance with section 110 (2), occurs at the time of the re-establishment of the forsaken process. Unofficial table of contents

Section 127 Consequences of procedural and procedural errors

The repeal of an administrative act which is not void in accordance with Section 125 cannot be claimed solely for the sole reason that it has been brought about in breach of rules on the procedure, form or local competence, if no other decision on the matter could have been made. Unofficial table of contents

Section 128 Reinterpretation of a defective administrative act

(1) A defective administrative act may be reinterpreted in a different administrative act if it is aimed at the same objective, which could have been lawfully enacted by the issuing financial authority in the procedural and legal form (2) Paragraph 1 shall not apply if the administrative act to which the erroneous administrative act is to be interpreted contradict the apparent intent of the issuing financial authority or its legal consequences would be less favourable to the person concerned than those of the defective administrative act . A reinterpretation is also inadmissible if the erroneous administrative act is not likely to be withdrawn. (3) A decision which can only be taken as a legally bound decision cannot be reinterpreted in a discretionary decision. (4) § 91 shall apply accordingly. Unofficial table of contents

Section 129 Inaccuracies in the adoption of an administrative act

The financial authority may, at any time, correct spelling errors, calculation errors and similar apparent inaccuracies that are undermined when an administrative act is issued. In the event of a legitimate interest of the party concerned, it should be corrected. If the correction is sought for a written administrative act, the financial authority shall be entitled to demand the presentation of the document which is to be corrected. Unofficial table of contents

Section 130 Revocation of an illegal administrative act

(1) An unlawful administrative act may, even after it has become indisputable, be withdrawn in whole or in part with effect for the future or for the past. (2) An administrative act which is a right or a legally significant The advantage or confirmation of benefit (the Beneficiary Administrative Act) may only be withdrawn if:

1.

it has been issued by a competent incompetent authority,

2.

it has been caused by unfair means, such as fraudulently deception, threats or bribery,

3.

the beneficiary has obtained information which has been inaccurate or incomplete in relation to the essential relationship,

4.

its illegality was known to the beneficiary or was not known as a result of gross negligence.

(3) When the financial authority is aware of the facts justifying the withdrawal of an unlawfully favourable administrative act, the withdrawal shall be admissible only within one year from the date on which it was noted. This shall not apply in the case referred to in paragraph 2 (2). (4) In the event of withdrawal, the financial authority responsible under the rules on local competence shall decide, in the event of the administrative act being unquestionable, that the competent financial authority shall act in accordance with the rules on local competence, even if the The administrative act has been adopted by another financial authority; § 26 sentence 2 shall remain unaffected. Unofficial table of contents

Section 131 Revocation of a legitimate administrative act

(1) A legitimate non-beneficiary administrative act may, even after having become unquestionable, be revoked in whole or in part with effect for the future, except where an administrative act of the same content would have to be reissued; or for other reasons, a revocation is inadmissible. (2) A legitimate administrative act, even after having become indisputable, may be revoked in whole or in part with effect for the future only,

1.

if the revocation is permitted by law or is reserved in the administrative act,

2.

where the administrative act is subject to an obligation and the beneficiary has not, or has not fulfilled, within a time limit set by it,

3.

if, on the basis of retroactive facts, the financial authority would be entitled not to issue the administrative act, and if, without the revocation, the public interest would be threatened.

(3) The revocable administrative act shall become ineffective with the effect of the revocation if the financial authority does not determine a later date. (4) The revocation shall be determined by the revocation of the administrative act after the administrative act has been indisputable. in accordance with the rules on local jurisdiction, even where the administrative act to be revoked has been adopted by another financial authority. Unofficial table of contents

Section 132 Revocation, revocation, cancellation and amendment in the appeal procedure

The provisions relating to the withdrawal, revocation, cancellation and amendment of administrative acts shall also apply during an opposition procedure and during a financial judicial procedure. Section 130 (2) and (3) and section 131 (2) and (3) do not preclude the withdrawal and revocation of a favourable administrative act contested by a third party during the opposition proceedings or the financial court proceedings, insofar as it does so the objection or the action shall be remedied. Unofficial table of contents

Section 133 Return of documents and property

Where an administrative act has been revoked or withdrawn indisputably, or if, for any other reason, its effectiveness is not, or is no longer, given, the financial authority may, on the basis of this administrative act, give the documents or items which have been issued by the financial authority to: Proof of rights arising from the administrative act or to the exercise of which are intended to be recovered. The owner and, if he is not the owner, also the owner of these documents or goods are obliged to release them. However, the proprietor or the holder may require that the documents or goods be returned to him after being marked as invalid by the financial authority; this does not apply to matters in which such marking does not apply. or is not possible with the required visibility or durability.

Fourth part
Implementation of taxation

First section
Collection of taxable persons

1. Subsection
Holding and holding of personnel

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Section 134 People's holding and operating conditions

(1) For the collection of persons and undertakings subject to taxation, the municipalities may carry out a holding of persons and operations for the financial authorities. In this connection, the municipalities have the powers according to § § 328 to 335. (2) The admission of persons does not extend to those belonging to the Bundeswehr, the Federal Police and the police, who are housed in service shelters and no (3) The state governments determine the date of the surveys by means of a regulation. They can limit the scope of the surveys (§ 135) to certain municipalities and certain information. The national governments can transfer this authorisation to the supreme financial authorities by means of a regulation. (4) With the holding of persons and companies, the municipalities can combine special surveys for their purposes, to the extent that these surveys are carried out in the There is a legal basis for surveys. The second sentence of paragraph 1 shall not apply to such surveys. Unofficial table of contents

§ 135 obligation to participate in the holding of persons and operations

(1) The property owners are obliged to provide assistance in the implementation of the holding and holding of the property. In particular, they shall specify the persons who have an apartment, a living area, a place of establishment, storage rooms or other premises on the property. (2) The owner of the apartment and the subtenants shall have the following information on their own budget and on the other. to make the information necessary for the holding of persons and operations, in particular by name, family status, birthday and place of birth, religious affiliation, residence, gainful employment, on the official forms or employment, premises. (3) The owners of premises, Storage rooms or other business premises shall provide information on the holding which is carried out in these rooms, which are necessary for the holding of the holding and which are required in the official forms, in particular on the nature and size of the premises. Operations and the farmers. Unofficial table of contents

Section 136 Change notifications for the reception of persons

The reporting authorities shall inform the competent tax office of the changes made known to them in accordance with the rules on the reporting system of the Länder.

2. Subsection
Notifiable

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Section 137 Tax collection of corporate bodies, associations and property funds

(1) taxable persons who are not natural persons shall indicate to the tax office competent pursuant to § 20 and to the municipalities responsible for the collection of real taxes the circumstances which are of importance for the tax collection, in particular: the foundation, the acquisition of the legal capacity, the change in the legal form, the transfer of the management or the seat and the dissolution. (2) The notices shall be refunded within one month since the notifiable event. Unofficial table of contents

Section 138 Show on employment

(1) Anyone who opens a farm, forestry, commercial or establishment operation shall inform the municipality in which the establishment or the establishment is opened, in accordance with the officially prescribed form of form; the The municipality shall immediately inform the competent tax office pursuant to section 22 (1) of the contents of the communication. If the determination of the real taxes has not been transferred to the municipalities, the tax office responsible pursuant to section 22 (2) shall take the place of the municipality. Anyone who takes up a freelance activity must inform the tax office in accordance with § 19. The same shall apply to the transfer and the task of an establishment, an establishment or a freelance activity. (1a) Entrepreneurs within the meaning of Section 2 of the VAT Act may, in addition to the provisions of Section 2 of the VAT Act, apply their disclosure requirements in respect of the The Federal Ministry of Finance can, with the approval of the Federal Council, decide on the simplification of the taxation procedure that entrepreneurs within the meaning of § 2 of the German Federal Ministry of Finance can be determined by means of a legal regulation. the law on turnover tax on the occasion of the admission of professional or The commercial activities of the financial authority, in addition to the indications referred to in paragraphs 1 and 1a, also provide information on the legal and actual conditions for taxation on the basis of the officially prescribed data set To grant a remote data transmission. The legal regulation may determine the conditions under which electronic transmission can be waived. § 150 (6) sentence 2 to 9 applies accordingly. (2) taxable persons with domials, habitual residence, management or registered office within the scope of this Act shall have the tax office responsible under § § 18 to 20 according to the officially prescribed conditions. Notification of the form:

1.

the establishment and purchase of establishments and premises abroad;

2.

participation in or abandoning of or amending the role of foreign partnerships;

3.

the acquisition of holdings in a corporation, association of persons or assets within the meaning of Section 2 (1) of the Corporate Tax Law, if it directly involved a participation of at least 10 per cent or indirectly a participation of at least 25 per cent of the capital or assets of the body, association of persons or assets, or if the sum of the acquisition costs of all participations is more than EUR 150 000.

(3) Communications referred to in paragraphs 1 and 1a shall be notified within one month of the notifiable event. Information referred to in paragraph 2 shall be refunded within five months of the end of the calendar year in which the notifiable event has occurred. Unofficial table of contents

Section 139 Registration of establishments in special cases

(1) Those who wish to win or manufacture goods whose production, manufacture, removal from the manufacturing plant or consumption within the manufacturing establishment are subject to a duty to excise duty shall have this before the competent financial authority. Opening of the holding. The same applies to the person who wishes to operate a company with special traffic taxes. (2) By means of a legal regulation, provisions may be made concerning the date, form and content of the application. The German Federal Government, in so far as it relates to traffic taxes other than air traffic tax, is also the Federal Ministry of Finance. The Federal Ministry of Finance's legal regulation requires the approval of the Federal Council only insofar as it concerns the beer tax.

3. Subsection
Identification Property

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§ 139a Identification characteristic

(1) The Federal Central Office for Taxes assigns a uniform and permanent feature (identification mark) to each taxable person for the purpose of unequivocal identification in the taxing procedure; the identification characteristic is of the A taxable person or a third party who has to submit to the financial authorities the data of that taxable person, in the case of applications, declarations or communications to the financial authorities. It consists of a digit sequence which cannot be formed or derived from other data on the taxable person; the last digit is a check digit. Natural persons shall have an identification number, economically active, an economic identification number. The taxable person must be informed immediately of the assignment of an identification feature. (2) taxable persons within the meaning of this sub-section are anyone who is liable to tax under a tax law. (3) economically active in the sense of this subsection This subsection shall be:

1.

natural persons who are economically active,

2.

legal persons,

3.

Personal associations.

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Section 139b Identification number

(1) A natural person shall not be given more than one identification number. Each identification number may be forgiven only once. (2) The financial authorities may only collect and use the identification number to the extent that this is necessary for the performance of their legal tasks or if a piece of legislation is required by the collection or the use of the identification number explicitly permitted or arranged. Other public or non-public bodies may:

1.

only collect or use the identification number, to the extent that this is necessary for data transfers between them and the financial authorities, or where a law expressly permits the collection or use of the identification number, or ,

2.

arrange their files according to the identification number only in so far as it is necessary for regular data transfers between them and the financial authorities,

3.

use a lawfully levied identification number of a taxable person in order to comply with all notification obligations to the financial authorities, in so far as the obligation to provide notification relates to the same taxable person and to the collection and use of the taxable person Point 1 would be allowed,

4.

use an identification number of a taxable person legally levied by an affiliated company within the meaning of § 15 of the German Stock Corporation Act for the performance of all notification obligations to financial authorities, in so far as the obligation to provide a notification is for the same taxable person and for the body to be used for the same group of undertakings as the body which levied the identification number and the collection and use referred to in point 1 would be admissible.

Contractual provisions and declarations of consent, which are intended to enable a collection or use of the identification number which is not permitted in accordance with the above provisions, are ineffective. (3) The Federal Central Office for Taxes saves the following data to natural persons:

1.

Identification number,

2.

Economic identification numbers,

3.

Family name,

4.

former names,

5.

First names,

6.

doctoral degree,

7.

(dropped),

8.

Day and place of birth,

9.

Gender,

10.

current or last known address,

11.

competent financial authorities,

12.

Transfer locks in accordance with the Reporting Framework Act and the reporting laws of the Länder,

13.

Death Day,

14.

The day of arrival and withdrawal.

(4) The data referred to in paragraph 3 shall be stored in order to:

1.

to ensure that a person receives only one identification number and that an identification number is not awarded multiple times,

2.

to establish the identification number of a taxable person;

3.

to identify which financial authorities are responsible for a taxable person,

4.

to be able to forward data to the competent authorities which are contrary to the law or under national and international law,

5.

to enable the financial authorities to carry out the tasks assigned to them by legislation.

(5) The data referred to in paragraph 3 may only be used for the purposes referred to in paragraph 4. Transfer locks according to the Reporting Framework Act and the reporting laws of the countries must be observed and should also be transmitted in the case of a permissible data transmission. The third party to which the data is transmitted shall also have to observe the transmission locks. (6) For the purposes of the first assignment of the identification number, the reporting authorities shall transmit to the Federal Central Office for Taxation for each in their Area of responsibility with sole dwelling or main apartment in the registered population register the following data:

1.

Family name,

2.

former names,

3.

First names,

4.

doctoral degree,

5.

(dropped),

6.

Day and place of birth,

7.

Gender,

8.

the present address of the single flat or the main flat,

9.

Day of entry and exit,

10.

Transfer locks in accordance with the Reporting Framework Act and the reporting laws of the Länder.

To this end, the reporting authorities have to award a preliminary processing feature to each resident registered in their area of responsibility with sole or main residence. Together with the data in accordance with the first sentence, the data shall be transmitted to the Federal Central Office for Taxes. The data shall be transmitted in accordance with the first sentence from the date of the introduction of the identification feature, which shall be replaced by the Federal Ministry of Finance's ordinance on the legal basis of Article 97 (5) sentence 1 of the Introductory Act to the Tax Code is determined. The Federal Central Office for Taxes shall notify the competent reporting authority of the identification number assigned to the taxable person for storage in the reporting register, indicating the preliminary processing feature, and shall delete the provisional (7) In the case of the storage of a birth in the registration register and in the case of the storage of a person for whom no identification number has been assigned to date, the reporting authorities shall have the Federal Central Office for Control the data referred to in the first sentence of paragraph 6 for the purpose of the allocation of the identification number , (8) The reporting authority shall notify the Federal Central Office for the taxation of changes to the data referred to in the first sentence of paragraph 6 (1) to (10) and, in the case of deaths, the death date, indicating the identification number or, if: (9) The Federal Central Office for Taxes shall inform the reporting authorities if it has specific indications of the inaccuracy of the information provided to it by the reporting authorities. Data is available. Unofficial table of contents

Section 139c Economic identification number

(1) The economic identification number shall be issued at the request of the competent financial authority. It starts with the letters "DE". Each economic identification number may be forgiven only once. (2) The financial authorities may only collect and use the economic identification number to the extent that this is necessary for the performance of their legal tasks or if: Legal provision allows or arranges this. Other public or non-public bodies may only collect or use the economic identification number to the extent to which they are responsible for the performance of their duties or business purposes or for data transfers between them and the financial authorities. is required. In so far as the economic identification number replaces other numbers, legislation which rules a transfer by the financial authorities to other authorities shall not be affected. (3) The Federal Central Office for Taxes shall store to natural persons, who are economically active, the following data:

1.

Economic identification number,

2.

Identification number,

3.

Company (§ § 17ff. of the Commercial Code) or the name of the undertaking,

4.

previous company names or names of the company,

5.

legal form,

6.

the number of economic activities,

7.

official Community key,

8.

Address of the company, registered office,

9.

Commercial register entry (register court, date and number of the registration),

10.

the date on which the operation was opened or the date on which the activity was taken,

11.

the date of establishment or the date of termination of the activity;

12.

competent financial authorities,

13.

the distinguishing features referred to in paragraph 5a,

14.

Information on affiliated companies.

(4) The Federal Central Office for Taxation shall store the following data for legal persons:

1.

Economic identification number,

2.

the identification characteristics of the legal representatives,

3.

Company (§ § 17ff. of the Commercial Code),

4.

previous company names,

5.

legal form,

6.

the number of economic activities,

7.

official Community key,

8.

Seat according to § 11, in particular the place of management,

9.

the date of the founding act,

10.

Commercial, cooperative or association register entry (register court, date and number of the registration),

11.

the date on which the operation was opened or the date on which the activity was taken,

12.

the date of establishment or the date of termination of the activity;

13.

the date of dissolution,

14.

the date of deletion in the register,

15.

connected undertakings,

16.

competent financial authorities,

17.

Distinguishing features referred to in paragraph 5a.

(5) The Federal Central Office for Taxation shall store the following data on personal associations:

1.

Economic identification number,

2.

the identification characteristics of the legal representatives,

3.

the identification characteristics of the parties concerned,

4.

Company (§ § 17ff. of the Commercial Code) or the name of the association of persons,

5.

previous company names or names of the persons association,

6.

legal form,

7.

the number of economic activities,

8.

official Community key,

9.

Seat according to § 11, in particular the place of management,

10.

the date of the social contract,

11.

Trade or partnership register entry (register court, date and number of the registration),

12.

the date on which the operation was opened or the date on which the activity was taken,

13.

the date of establishment or the date of termination of the activity;

14.

the date of dissolution,

15.

the date of completion,

16.

the date of deletion in the register,

17.

connected undertakings,

18.

competent financial authorities,

19.

Distinguishing features referred to in paragraph 5a.

(5a) In the case of each economically active person (Article 139a (3)), the economic identification number shall be a five-digit number for each of its economic activities, each of its holdings and for each of its establishments; Distinguishing feature so that the activities, operations and operations of the economically active person can be clearly identified in the taxation procedures. The first economic activity of the economically active, its first operation or its first establishment is assigned by the Federal Central Office for Taxes the distinguishing feature 00001. Any further economic activity, any further operation as well as any further establishment of the economically active shall, on request of the competent financial authority, keep the Federal Central Office for Taxes a separate one. Distinguishing feature. The Federal Central Tax Office (Bundeszentralamt für taxes) stores the following data on the individual economic activities, the individual farms and the individual premises of the economically active:

1.

Distinguishing feature,

2.

Economic identification number of the economically active person,

3.

Company (§ § 17 ff. the Commercial Code) or the name of the commercial activity, the holding or the establishment,

4.

previous company names or names of the economic activity, the establishment or the establishment,

5.

legal form,

6.

the number of economic activities,

7.

official Community key,

8.

the address or seat of the economic activity, the holding or the establishment,

9.

Register entry (register court, date and number of the registration),

10.

the date of opening or the date on which the economic activity, the holding or the establishment was opened;

11.

the date of cessation or termination of the economic activity, the holding or the establishment,

12.

the date of deletion in the register,

13.

competent financial authorities.

(6) The storage of the data referred to in paragraphs 3 to 5a shall be carried out in order to:

1.

to ensure that a given economic identification number is not used again for another economically active person,

2.

to identify, for an economically active person, the economic identification number issued;

3.

to identify which financial authorities are responsible,

4.

to be able to forward data to the competent authorities which are contrary to the law or under national and international law,

5.

to enable the financial authorities to carry out the tasks assigned to them by legislation.

(7) The data referred to in paragraph 3 may only be used for the purposes referred to in paragraph 6, unless a piece of legislation expressly provides for any other use. Unofficial table of contents

Section 139d Regulation empowerment

The Federal Government shall, with the consent of the Federal Council, determine the following:

1.

organisational and technical measures to safeguard tax secrecy, in particular in order to prevent unauthorised access to data protected by Section 30;

2.

Guidelines for the award of the identification number according to § 139b and the economic identification number according to § 139c,

3.

Periods after which the data stored in accordance with § § 139b and 139c are to be deleted, as well as

4.

the form and the procedure for data transfers pursuant to § 139b (6) to (9).

Second section
Duty of co-action

1. Subsection
Management of books and records

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§ 140 Accounting and recording obligations under other laws

Anyone who has to carry books and records, according to laws other than the tax laws, which are important for taxation, has to comply with the obligations imposed on him under the other laws, including for taxation. Unofficial table of contents

Section 141 Accounting duty of certain taxable persons

(1) Industrial entrepreneurs, as well as agricultural and forestry managers, who, according to the findings of the financial authority, are responsible for the operation of the individual holding

1.

Turnover, including tax-free transactions, excluding transactions in accordance with § 4 (8) to (10) of the VAT Act, of more than EUR 500 000 in the calendar year or

2.

(dropped)

3.

self-managed agricultural and forestry land with an economic value (§ 46 of the Evaluation Act) of more than EUR 25 000; or

4.

a profit resulting from business operations of more than EUR 50 000 in the marketing year, or

5.

a profit from agriculture and forestry of more than EUR 50 000 in the calendar year

shall be obliged to carry out books for this holding and to make financial statements on the basis of annual inventories, provided that the obligation to carry out the accounts does not result from § 140. § § 238, 240, 241, 242 (1) and § § 243 to 256 of the Commercial Code apply, unless otherwise provided by the tax laws. For the purposes of the application of point 3, the economic value of all land which is self-employed by the agricultural and forestry sector shall be the determining factor, whether or not they are owned. (2) The obligation referred to in paragraph 1 shall be from the beginning of the for the financial year following the notification of the notification which the financial authority has referred to at the beginning of this undertaking. The obligation shall end with the end of the marketing year following the marketing year in which the financial authority determines that the conditions laid down in paragraph 1 are no longer available. (3) The obligation to carry out the accounts shall be based on the person who has the Operating as a whole for management as owner or authorized user. A reference to the beginning of the accounting obligation pursuant to paragraph 2 shall not be required. (4) Paragraph 1, point 5, as above, shall be applied for the first time to the profit of the calendar year 1980.

Footnote

(+ + + § 141 (1): For application, see Art. 97 § 19 (3) to (8) AOEG 1977 + + +) Unofficial table of contents

Section 142 Supplementary provisions for agricultural and forestry farmers

In addition to the annual inventories and the annual accounts, agricultural and forestry farmers who are obliged to carry out the accounts pursuant to § 141 (1) Nos. 1, 3 or 5 shall have a list of agricultural holdings. The list of crops shall show the types of fruit with which the self-managed areas were ordered during the previous marketing year. Unofficial table of contents

Section 143 Recording of the receipt of goods

(1) Industrial operators shall record the receipt of the goods separately. (2) All goods, including raw materials, unfinished products, auxiliary substances and ingredients, to be recorded by the trader in the course of his commercial operation shall be recorded. For the sale or consumption of goods, for their own account or for a foreign invoice, purchase; this shall apply even if the goods are to be processed or processed before the resale or consumption. Goods which are normally acquired in the manner of operations for resale or consumption shall also be recorded if they are used for non-business purposes. (3) The records shall contain the following information: contain:

1.

the date of receipt of goods or the date of the invoice;

2.

the name or company and address of the supplier;

3.

the trade name of the goods;

4.

the price of the goods,

5.

an indication of the receipt.

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Section 144 Recording of the receipt of goods

(1) Business operators who, according to the nature of their business operations, regularly supply goods to other industrial operators for resale or consumption as auxiliary materials, must be able to identify the goods which are identifiable for those purposes recorded separately. (2) All goods which the trader has to record are also recorded.

1.

on account (on destination, credit, settlement or counterbill), by exchange or free of charge, or

2.

against cash payment, if the goods are sold at a price lower than the usual price for consumers, on account of the quantity withdrawn.

This shall not apply if the goods are clearly not intended for industrial use. (3) The records shall contain the following information:

1.

the date of the receipt of goods or the date of the invoice;

2.

the name or company and address of the purchaser;

3.

the trade name of the goods;

4.

the price of the goods,

5.

an indication of the receipt.

(4) The trader shall give a receipt at each exit of the goods referred to in paragraphs 1 and 2, containing the information referred to in paragraph 3, his name or the firm and his address. This does not apply insofar as according to § 14 (2) of the VAT Act 1999 a credit is issued by the nominees designated there or, pursuant to Section 14 (6) of the VAT Act 1999, facilitations are granted. (5) The Paragraphs 1 to 4 shall also apply to farmers and foresters who are subject to the obligation to register in accordance with § 141. Unofficial table of contents

Section 145 General requirements for accounting records and records

(1) The accounting must be such that it can provide an expert third party with an overview of the transactions and the situation of the undertaking within a reasonable period of time. The business incidents must be followed in their creation and settlement. (2) Records must be recorded in such a way as to achieve the purpose for which they are to be responsible for taxation. Unofficial table of contents

Section 146 Rules relating to the keeping of accounts and records

(1) The bookings and the otherwise required records shall be made in full, correct, timely and orderly. Cash receipts and cash expenditures are to be recorded daily. (2) Books and the otherwise required records must be kept and kept within the scope of this Act. This shall not apply to the extent to which, in the case of establishments outside the scope of this Act, there is an obligation under the law of conduct to carry out books and records and this obligation is fulfilled. In this case as well as in the case of organ companies outside the scope of this law, the results of the book management there must be taken over in the accounts of the local company, insofar as they are of importance for taxation. In so doing, the necessary adaptations must be made to the tax regulations within the scope of this Act and must be made clear. (2a) By way of derogation from the first sentence of paragraph 2, the competent financial authority may, upon written request of the Taxable persons to allow electronic books and other necessary electronic records or parts thereof to be kept and kept outside the scope of this Act. The condition is that:

1.

the taxable person of the competent financial authority informs the location of the data processing system and, upon the appointment of a third party, its name and address,

2.

the taxable person has duly complied with his obligations under sections 90, 93, 97, 140 to 147 and 200 (1) and (2);

3.

data access in accordance with Section 147 (6) is possible in full and

4.

taxation is not affected by this.

Where the financial authority is aware of circumstances which result in an impairment of taxation, it shall revoke the authorization and the immediate reintroduction of electronic books and other necessary electronic documents to require records to be included in the scope of this Act. Any change to the circumstances referred to in the first sentence of paragraph 1 shall be notified without delay to the competent financial authority. (2b) If the taxable person comes to the request for the repayment of his electronic records or his obligations under paragraph 2, 2a, sentence 4, to grant access to data pursuant to section 147 (6), to issue information or to submit requested documents within the meaning of section 200 (1) within the framework of an external examination within a reasonable period of time specified to him, after the announcement of the data by the competent financial authority shall not, or shall have, its electronic A delay fee of EUR 2 500 to EUR 250 000 may be fixed without the authorisation of the competent financial authority. (3) The bookings and the otherwise required records shall be recorded in a live language. , If a language other than the German language is used, the financial authority may require translations. If abbreviations, numbers, letters or symbols are used, their meaning must be clearly defined in the individual case. (4) A booking or a recording must not be changed in such a way that the original content no longer is to be fixed. Even such changes must not be made, the nature of which makes it uncertain whether they were originally or not made until later. (5) The books and the otherwise required records can also be stored in the ordered storage. consist of or are kept on data carriers, in so far as these forms of accounting, including the procedure followed, comply with the principles of regular accounting; in the case of records which are solely based on the tax laws , the admissibility of the procedure used shall be determined for the purpose which the records for taxation are intended to fulfil. In the management of the books and the otherwise required recordings on data carriers, it is necessary in particular to ensure that the data are available at any time and can be made legible without delay during the period of storage. This also applies to the powers of the financial authority pursuant to Section 147 (6). Paragraphs 1 to 4 shall apply mutatily. (6) The rules of order shall apply even where the entrepre carries out books and records which are of importance for taxation without being obliged to do so.

Footnote

(+ + + § 146 (5): To be applied from 1.1.2002 in accordance with Art. 97 § 19b AOEG 1977 + + +) Unofficial table of contents

Section 147 Administrative provisions for the storage of documents

(1) The following documents must be kept in order:

1.

books and records, inventories, annual accounts, annual reports, the opening balance sheet, as well as the work instructions and other organisational documents required for their understanding,

2.

the trade or business letters received,

3.

Reproductions of the issued trade or business letters,

4.

accounting documents,

4a.

Documents accompanying a declaration made by means of data processing pursuant to Article 77 (1) in conjunction with Article 62 (2) of the Customs Code, provided that the customs authorities referred to in Article 77 (2), first sentence, of the Customs Code has not returned or returned after the submission has been completed;

5.

other documents to the extent that they are relevant to taxation.

(2) With the exception of the annual accounts, the opening balance sheet and the documents referred to in paragraph 1 (4a), the documents referred to in paragraph 1 may also be retained as a reproduction on an image carrier or on other data carriers, where this is the case. the principles of regular accounting and ensuring that the reproduction or the data

1.

the content of the received trading or business letters and the accounting documents and the content of the other documents are identical if they are made legible,

2.

for the duration of the retention period are available at any time, can be made legible without delay and can be evaluated by machine.

(3) The documents referred to in paragraph 1 (1), (4) and (4a) shall be ten years to keep the other documents referred to in paragraph 1 for six years, unless shorter retention periods are permitted in other tax laws. Shorter retention periods in accordance with non-tax laws shall be without prejudice to the period specified in sentence 1. However, the retention period does not expire, insofar as and as long as the documents for taxes are of importance for which the fixing period has not yet expired; § 169 (2) sentence 2 does not apply. (4) The retention period begins with the conclusion the calendar year in which the last entry was made in the book, the inventory, the opening balance sheet, the annual accounts or the annual report, the trade or business letter was received or dispatched or the booking document , the recording has also been carried out or the other documents have been recorded (5) Those who submit documents to be stored in the form of a reproduction on an image carrier or on other data carriers shall be obliged to make available at its cost those tools which are necessary to provide the necessary information for the to make documents legible; at the request of the financial authority, it shall, at the request of the financial authority, immediately, in whole or in part, print all or part of the documents or reproductions which are legible without means. (6) If the documents referred to in paragraph 1 are provided with the aid of: of a data processing system, the financial authority shall have an external examination the right to inspect the stored data and to use the data processing system for the purpose of checking these documents. In the context of an external examination, it may also require that the data be evaluated mechanically in accordance with their specifications or that the stored documents and records be made available to the data on a data carrier which can be used by machine. The taxable person shall bear the costs.

Footnote

(+ + + § 147 (2): apply from 1.1.2002 in accordance with Art. 97 § 19b AOEG 1977 + + +)
(+ + + § 147 (3): For the application, see Art. 97 § 19a AOEG 1977 + + +)
(+ + + § 147 (5) and 6: To be applied from 1.1.2002 in accordance with. Art. 97 § 19b AOEG 1977 + + +) Unofficial table of contents

Section 147a Rules relating to the retention of records and documents of certain taxable persons

Taxable persons in respect of which the sum of the positive income pursuant to Section 2 (1) (4) to (7) of the Income Tax Act (excess income) is more than EUR 500 000 in the calendar year, the records and documents relating to the Keeping surplus income and advertising costs for six years. In the event of a merger, the sum of the positive income in accordance with the first sentence of each spouse or partner shall be decisive for the determination of the amount of EUR 500 000 exceeding the amount of the sum. The obligation laid down in the first sentence shall be fulfilled from the beginning of the calendar year following the calendar year in which the sum of the positive income in the sense of the first sentence is more than EUR 500 000. The obligation laid down in the first sentence shall expire at the end of the fifth successive calendar year in which the conditions set out in the first sentence are not fulfilled. The third sentence of Article 147 (2), the third sentence of paragraph 3 and paragraphs 4 to 6 shall apply accordingly. The provisions of sentences 1 to 3 and 5 shall apply in cases where the competent financial authority requires the taxable person to keep the records and documents referred to in the first sentence for the purposes of the future, for the purpose of which the competent financial authority is responsible for: Obligation to comply with the provisions of Section 90 (2), third sentence, has not been complied with.

Footnote

(+ + + § 147a: For application cf. Art. 97 (1) (10) AOEG 1977 + + +) Unofficial table of contents

Section 148 Approval of facilities

The financial authorities may grant relief for individual cases or for certain categories of cases where compliance with the accounting, recording and retention obligations established by the tax laws entails hardship and taxation is not affected by the relief. Facilitation in accordance with the first sentence may be granted retrospectively. The authorization may be revoked.

2. Subsection
Tax returns

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Section 149 levy of tax returns

(1) The tax laws shall determine who is obliged to submit a tax return. In order to submit a tax return, it is also required to be asked by the financial authority to do so. The request may be made by means of a public notice. The obligation to submit a tax return shall continue to exist even if the financial authority has estimated the tax bases (§ 162). (2) Unless the tax laws determine otherwise, tax returns shall be based on a In the case of a calendar year or a date specified by law, to be submitted not later than five months thereafter In the case of taxable persons who determine the profit from agriculture and forestry in accordance with a marketing year deviating from the calendar year, the period shall not expire before the end of the fifth month following the end of the period commenced in the calendar year. Economic year follows.

Footnote

(+ + + § 149 (2) sentence 2: For the first application, see: Art. 97 § 10a (3) AOEG 1977 + + +) Unofficial table of contents

Section 150 Form and content of tax returns

(1) The tax returns shall be submitted in accordance with the officially prescribed form, unless an oral declaration of tax is permitted. § 87a is applicable only if, under a law or a legal regulation adopted in accordance with paragraph 6, the tax declaration may be transferred to machine-usable data carrier or by remote data transmission. The taxable person has to calculate the tax himself in the tax return, to the extent that this is required by law (tax registration). (2) The statements in the tax returns are truthful according to the best of knowledge and conscience. (3) If the tax laws stipulate that the taxable person has to sign the tax return on his own hand, the signing by an agent shall be the only one who has to sign the tax declaration. if the taxable person is prevented from signature as a result of his or her physical or mental state or by prolonged absence. The personal signature can be required retrospectively if the reason for the obstacle has been omitted. (4) The documents must be accompanied by the documents to be submitted in accordance with the tax laws. Third persons are obliged to issue certificates required for this purpose. (5) The forms of the tax return may also include questions relating to the supplement to the tax documents for the purposes of statistics under the law. on tax statistics. The financial authorities may also require taxable persons to provide information necessary for the implementation of the Federal Education and Training Act. The financial authorities have the same powers in the review of the data as in the clarification of the conditions for taxation. (6) In order to facilitate and simplify the automated taxation procedure, it is possible to Federal Ministry of Finance, with the consent of the Bundesrat, with the consent of the Federal Council, determine that tax returns or other data required for the taxation procedure, in whole or in part, are met by Transmission of data or on machine-usable data carriers . In particular, it is possible to regulate:

1.

the details of the form, content, processing and securing of the data to be transmitted,

2.

the way in which the data are transmitted,

3.

responsibility for the receipt of the data to be transmitted,

4.

the obligations of third parties and their liability if, on the basis of incorrect collection, processing or transmission of the data, taxes are shortened or tax advantages are obtained,

5.

the extent and form of the special declaration obligations of the taxable person required for this procedure.

In the case of data transmission, a secure method is to be used which authenticates the data transmitter (sender of the data) and guarantees the confidentiality and integrity of the electronically transmitted data record. In order to authenticate the data provider, it is also possible to use the electronic identity document of the identity card; the data required for this purpose may be stored and used together with the other transmitted data. The procedure is determined by the Federal Ministry of Finance in consultation with the Federal Ministry of the Interior by means of a regulation with the consent of the Federal Council. The legal regulation may also provide for exemptions from the obligation to use this procedure. The Federal Council's approval of a legal regulation according to the first and fifth sentences is not required, insofar as the vehicle tax, the air traffic tax, the insurance tax and excise duties, with the exception of the beer tax, are affected. In order to regulate the transmission of data, it is possible to refer to publications of expert bodies in the regulation. The date of publication, the source of the reference and a location at which the publication is secured in terms of archives shall be the date of publication. § 87a (3) sentence 2 shall not apply. (7) As far as the tax laws order that the taxable person has to submit the tax return according to officially prescribed data record by remote data transmission, the Federal Ministry of Finance , by means of a regulation with the consent of the Bundesrat, determine the details of the electronic transmission procedure; paragraph 6, sentences 2 to 9 shall apply accordingly. (8) Order the tax laws to ensure that the financial authority, upon request, will not be less expensive Harden to a transmission of the tax return according to official (a) such a request shall be in accordance with such a request if an explanatory statement for the officially prescribed data record by remote data transmission for the taxable person is economically or is personally unreasonable. This is particularly the case where the creation of the technical possibilities for the transmission of data from the officially prescribed data set would be possible only with a not inconsiderable financial effort or if the taxable person According to their individual knowledge and abilities, it is not or only limited in the position to use the possibilities of remote data transmission.

Footnote

(+ + + § 150 (7): For the first application, see Art. 97 § 10a (1) AOEG 1977 + + +)
(+ + + § 150 (7) and 8: To the appropriate application, see: Section 13a (3) EStG (F 2014-12-22) + + +) Unofficial table of contents

Section 151 receipt of the tax declaration at the office of office

Tax returns which are to be made in writing may be declared to the competent financial authority for writing, if the written form cannot be attributed to the taxable person in accordance with his personal circumstances, in particular: if it is not in a position to carry out a statutory self-calculation of the tax or to have it carried out by a third party. Unofficial table of contents

Section 152 delay surcharge

(1) A delay surcharge may be imposed on those who do not fulfil their obligation to submit a tax declaration or who do not comply within the prescribed time limit. The fixing of a delay surcharge should be avoided if the failure appears to be excusable. The fault of a legal representative or a vicarious agent shall be equal to his or her own fault. (2) The delay surcharge shall not exceed 10 per cent of the tax fixed or the fixed amount of the measurement, and shall not exceed 25%. EUR 000. In the case of the assessment of the delay surcharge, in addition to the purpose of stopping the taxable person for the timely delivery of the tax return, the duration of the time limit is exceeded, the amount of the amount resulting from the tax fixing Payment entitlement to take into account the benefits drawn from the late payment of the tax return, as well as the fault and the economic performance of the taxable person. (3) The delay surcharge is regularly charged with the tax or the amount of the tax. (4) In the case of tax returns for separately the tax bases to be determined shall be those referred to in paragraphs 1 to 3, with the proviso that, in the application of the first sentence of paragraph 2, the tax impact shall be estimated. (5) (omitted)

Footnote

(+ + + § 152: For application, see Art. 97 § 8 (1) AOEG 1977 + + +)
(+ + + § 152 (2) sentence 1: For the first application, see: Art. 97 § 8 (3) AOEG 1977 + + +) Unofficial table of contents

Section 153 Correction of declarations

(1) A taxable person shall be recognized subsequently before the expiry of the time limit,

1.

that a declaration made by him or her is inaccurate or incomplete and that this may result in a reduction in taxes or has already occurred, or

2.

that a tax to be paid by the use of tax marks or tax copies has not been paid at the right level,

it shall be obliged to notify it without delay and to make the necessary rectification. The obligation also applies to the overall legal successor of a taxable person and the persons acting in accordance with § § 34 and 35 for the overall legal successor or the taxable person. (2) The obligation to notify shall also apply if the conditions are met (3) To use goods for which a tax benefit has been granted subject to a condition, in a manner which is the subject of a tax exemption, a tax reduction or other tax relief shall be applied in full or in part. Condition does not correspond to it, it has to be notified to the financial authority beforehand.

3. Subsection
Account Truth

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Section 154 Contence

(1) No one may set up an account or make reservations for himself or a third party on a false or enacted name, give or pledge valuables (money, securities, valuables) in custody or give himself a locker (2) Anyone who leads an account, holds valuables or takes as a deposit or leaves a locker, has previously provided certainty about the person and address of the right of disposal and the relevant information in a suitable form, in accounts in the account. He shall ensure that he or she may at any time provide information on which accounts or lockers a person is entitled to have. (3) If paragraph 1 has been infringed, credits, valuables and the contents of a locker may be used. shall only be issued with the consent of the financial office responsible for the income and corporate income tax of the competent authority of the right of disposal.

Third Section
Determination and determination procedures

1. Subsection
Tax fix

I.
General provisions

Unofficial table of contents

§ 155 Tax fixing

(1) The tax shall be determined by the tax authority, unless otherwise specified, by the tax authority. The tax notice is the administrative act announced in accordance with Section 122 (1). This also applies to the full or partial exemption of a tax and to the rejection of an application for a tax fix. (2) A tax notice can be issued even if a basic notice has not yet been issued. (3) Debt A number of taxable persons are liable to pay a tax as a total debtor, and they may be subject to aggregated tax rulings. Combined tax modestals may be used to link administrative acts on the tax benefits or other claims to which this law applies to one or more of the taxable persons. This is also true if the taxes, tax benefits or other claims made under the legal relationship between the taxable persons are not to be borne by all the parties concerned. (4) The applicable tax arrangements apply to the tax authorities. Rules shall apply mutatily to the fixing of a tax refund. Unofficial table of contents

Section 156 Abuse of tax fixing

(1) The Federal Ministry of Finance may, with a view to simplifying the administration by means of a regulation, determine that taxes and ancemic benefits are not fixed if the amount to be determined is one by The amount to be determined may not exceed 10 euro. The legal regulation does not require the approval of the Bundesrat, insofar as it concerns the vehicle tax, the air traffic tax, the insurance tax, import and export duties or excise duties, with the exception of the beer tax. (2) The The determination of tax and tax benefits may be maintained if it is established that the recovery will not be successful, or if the cost of recovery, including the fixing, is disproportionate to the amount. Unofficial table of contents

Section 157 Form and content of tax assessments

(1) Tax notices shall be issued in writing, unless otherwise specified. Written tax rulings must refer to the fixed tax by type and amount, and indicate who owes the tax. They shall also be accompanied by a document which shall be admissible and within which time-limit and by which authority it is to be submitted. (2) The determination of the tax bases shall not be self-employed with legal remedies. a countervailable part of the tax base, provided that the tax bases are not identified separately. Unofficial table of contents

Section 158 The validity of the accounts

The accounting and records of the taxable person, which comply with the provisions of § § 140 to 148, shall be based on taxation, insofar as the circumstances of the individual case do not constitute grounds for their factual accuracy. objection. Unofficial table of contents

§ 159 Proof of the trusteeship

(1) Anyone who claims that he or she has any rights that are on his/her name, or property he possesses, only as a trustee, representative of another or a creditor, has to prove, on request, who owns the rights or property; otherwise, they shall be attributed to him on a regular basis. This does not limit the right of the financial authority to determine the facts of the case. (2) § 102 remains unaffected. Unofficial table of contents

Section 160 Nomination of creditors and payees

(1) Debt and other burdens, operating expenses, advertising costs and other expenses shall not be taken into account regularly if the taxable person does not comply with the request of the financial authority, the creditors or the consignee precisely name. The right of the financial authority to determine the facts shall remain unaffected. (2) § 102 shall remain unaffected. Unofficial table of contents

Section 161 shortfalls in inventories

If, in the case of a compulsory or officially carried out inventory, there is a shortfall in excisable products, it is presumed that a excise duty has arisen in respect of the missiles or that a conditional result has been caused by the fact that the In so far as it is not made credible that the shortfall is due to circumstances which do not give rise to a tax or leave a conditional tax on it, it is important to ensure that excise duty is not made credible. The tax is in doubt at the time of the stocktaking as a result of or has become imperative. Unofficial table of contents

Section 162 Estimation of tax bases

(1) Where the financial authority is unable to determine or calculate the tax bases, it shall estimate it. In this case, account shall be taken of all the circumstances which are important for the estimation. (2) In particular, it is to be estimated that the taxable person is not able to provide sufficient information on his/her data or if further information or information is available to him or her. Insurance against Eides instead of being denied or its obligation to co-act according to § 90 para. 2 violated. The same shall apply where the taxable person's books or records which he has to carry out under the tax laws cannot be presented if the accounting or the records of the taxation are not based on Article 158 or if: There are actual indications of the inaccuracy or incompleteness of the information provided by the taxable person on taxable income or operating assets, and the taxable person is in agreement in accordance with § 93 (7) sentence 1 no. 5 not granted. If the taxable person has infringed his obligations under Section 90 (2) sentence 3, it shall be presumed that taxable income exists in states or territories within the meaning of § 90 (2) sentence 3 or higher than the declared income (3) If a taxable person does not submit the records in accordance with § 90 (3) in that he does not submit the records, or if the records are essentially invaluable, he/she shall be determined that the Taxable records within the meaning of Section 90 (3) sentence 3 have not been drawn up in a timely manner, suspects that his income, which is taxable in Germany and which is used to determine the records within the meaning of Section 90 (3), is higher than the income he has declared. Where, in such cases, the financial authority has an estimate, and where such income can be determined only within a given framework, and in particular by means of price margins, that framework may be charged to the taxable person to be used. If, despite the submission of valuable records by the taxable person, there is evidence that his income would be higher in respect of the foreign comparison principle than the income declared on the basis of the records, and may be If there is no doubt about this, because a foreign, close person does not comply with their obligations under Section 90 (2) or their disclosure obligations under Section 93 (1), the second sentence must be applied accordingly. (4) Sets a Taxable records within the meaning of Section 90 (3) not before or are submitted A supplement of EUR 5 000 shall be fixed in an essentially indepable record. The surcharge shall be at least 5 per cent and not more than 10 per cent of the additional amount of the income resulting from the correction resulting from the application of paragraph 3, if thereafter a surcharge of more than EUR 5 000 is obtained. In the case of a late presentation of usable records, the surcharge shall be up to EUR 1 000 000, but at least 100 euro for each full day of the exceeding of the deadline. In so far as the financial authorities have discretion as to the amount of the surcharge, in addition to the purpose of stopping the taxable person for the preparation and timely presentation of the records within the meaning of section 90 (3), in particular those of to take account of the benefits it has drawn and, in the case of late submission, also the duration of the delay. The fixing of a surcharge should be avoided if the non-performance of the obligations pursuant to section 90 (3) appears to be excusable or if a fault is only negligeable. The fault of a legal representative or of a vicarious agent shall be the same as the fault of his own. The surcharge is to be fixed on a regular basis after the completion of the external examination. (5) In the cases of § 155 (2), the tax bases to be determined in a basic decision can be estimated. Unofficial table of contents

Section 163 Variant determination of taxes due to equity reasons

Taxes can be set lower, and individual tax bases which increase taxes can be disregarded in the determination of the tax if the levying of the tax on the situation of the individual case would be unaccounted for. With the consent of the taxable person, in the case of taxes on income, it is possible to allow individual tax bases, insofar as they increase the tax, at a later date and, insofar as they reduce the tax, already at the time of the tax fixing. of an earlier period. The decision on the deviating setting may be linked to the determination of the tax. Unofficial table of contents

Section 164 Tax fixing, subject to review

(1) The tax may, as long as the tax case is not finally checked, be fixed in general or on a case by case basis under the reservation of the investigation, without the need for any justification. The fixing of a prepayment is always a tax fix subject to the verification. (2) As long as the reservation is effective, the tax determination can be repealed or changed. The taxable person may apply for the cancellation or modification of the tax fix at any time. The decision may, however, be postponed until the final examination of the tax case, which is to be carried out within a reasonable period of time. (3) The reservation of the review can be cancelled at any time. The waiver shall be equal to a tax fix without reservation of the verification; § 157 (1) sentences 1 and 3 shall apply mutationally. After an external examination, the reservation must be waived if changes to the tax fixing are not made subject to the verification. (4) The reservation of the investigation is not necessary if the time limit for the determination expires. § 169 (2), second sentence, § 170 (6) and § 171 (7), (8) and (10) shall not apply.

Footnote

(+ + + § 164: For application, see § 1 Section 1d InvStG + + +) Unofficial table of contents

Section 165 Preliminary tax suspension, suspension of tax fixing

(1) Where it is uncertain whether the conditions for the creation of a tax have occurred, it may be provisionally fixed. This provision shall also apply where:

1.

is uncertain whether and when contracts with other States on taxation (§ 2), which have an effect on the taxable person, will be effective for the purpose of tax fixing,

2.

the Federal Constitutional Court has established the incompatibility of a tax law with the Basic Law and the legislature is obliged to re-regulate it,

3.

the compatibility of a tax law with a higher-ranking law is the subject of proceedings before the Court of Justice of the European Union, the Federal Constitutional Court, or a supreme federal court, or

4.

the interpretation of a tax law is the subject of a procedure at the Federal Finance Court.

The scope and reason of the preliminary frequency shall be indicated. Under the conditions set out in the first or second sentences, the tax fixing may also be suspended against or without a guarantee of security. (2) Where the financial authority has set a tax on a provisional basis, it may cancel or amend the fixing. If the uncertainty is removed, a provisional tax fix shall be repealed, amended or declared definitively; a suspended tax fix shall be recovered. In the cases referred to in the second sentence of paragraph 1, point 4, the uncertainty ends as soon as it is established that the principles of the decision of the Bundesfinanzhof are to be applied in general beyond the determined individual case. In the cases referred to in the second sentence of paragraph 1, a provisional suspension of taxation in accordance with the second sentence of paragraph 1 must be declared definitively only at the request of the taxable person if it is not to be repealed or amended. Tax fixing shall be linked to the verification.

Footnote

(+ + + § 165: For application cf. § 1 Section 1d InvStG + + +) Unofficial table of contents

Section 166 Third effect of the tax fixing

If the tax is fixed to the taxable person in relation to the taxable person, this shall, in addition to an overall legal successor, also apply to the person who would have been in a position to act against the taxable person as the latter To challenge representatives, agents or the power of their own right. Unofficial table of contents

Section 167 Tax declaration, use of tax marks or tax copies

(1) If a tax is to be registered on the basis of a statutory obligation (Section 150 (1) sentence 3), the tax shall be fixed in accordance with § 155 only if the determination leads to a deviating tax or if the tax or liability debtor is responsible for the tax. Tax declaration not issued. Sentence 1 shall apply mutatily if the tax is payable on the basis of legal obligation by the use of tax marks or tax copies. If the tax or liability debtor acknowledges his payment obligation in writing after the conclusion of an external examination within the meaning of section 193 (2) no. 1, the recognition of a tax declaration shall be the same. (2) Tax applications shall also be deemed to be valid as in good time, if they enter into the competent cash register in due time. This shall not apply to import and export duties and excise duties. Unofficial table of contents

Section 168 Impact of a tax declaration

A tax declaration shall be equal to a tax rate subject to the verification of the tax. If the tax declaration leads to a reduction in the tax to be paid up to now or to a tax refund, the first sentence shall apply only if the financial authority agrees. The agreement does not require any form.

Footnote

(+ + + § 168: For the application of tax periods after 31.12.1998 and before 1.1.2002 cf. Art. 97 § 21 AOEG 1977 + + +)

II.
Rate of limitation

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Section 169 Fixing period

(1) A tax arrests and their cancellation or modification shall no longer be permissible if the period of the determination has expired. This also applies to the correction of apparent inaccuracy in accordance with § 129. The time limit shall be maintained if, before the expiry of the time limit

1.

the tax decision has left the area of the tax authority responsible for the tax establishment, or

2.

in the case of public delivery, the notification is made known or published in accordance with Section 10 (2) sentence 1 of the Administrative Delivery Act.

(2) The period of the fixing period shall be:

1.

a yearfor excise duty and excise duty,

2.

four years for taxes and tax allowances which are not taxes or tax allowances within the meaning of point 1 or import and export duties within the meaning of Article 4 (10) and (11) of the customs code.

The period of detention shall be ten years, in so far as a tax has been withdrawn, and five years in so far as it has been lightly shortened. This shall also apply where the tax evasion or reckless tax reduction has not been committed by the taxpayer or by a person whose tax obligations are served by him in order to fulfil his tax obligations, unless the person who is responsible for the tax evasion or tax reduction is not responsible for the performance of his tax The debtor states that, in fact, he has not obtained an asset advantage and that it is not based on the fact that he has failed to make the necessary arrangements to prevent tax reductions. Unofficial table of contents

Section 170 Start of the fixing period

(1) The period of the fixing period shall begin at the end of the calendar year in which the tax has been incurred or a conditional tax has become absolutely necessary. (2) By way of derogation from paragraph 1, the period of time of the fixing shall begin if:

1.

submit a tax declaration or a tax declaration or an indication, at the end of the calendar year in which the tax declaration, the tax declaration or the ad is submitted, but at the latest by the end of the third the calendar year following the calendar year in which the tax has been incurred, unless the time limit referred to in paragraph 1 is due to start later,

2.

a tax shall be paid by the use of tax marks or tax copies, at the end of the calendar year in which tax marks or tax copies have been used for the tax case, but at the latest by the end of the third calendar year, the is followed by the calendar year in which the tax marks or tax copies should have been used.

This shall not apply to excise duties other than the energy tax on natural gas and the electricity tax. (3) Where a tax or a tax refund is fixed only on application, the time limit shall begin for the repeal or amendment of that fix or (4) If, by application of paragraph 2, point 1, the property tax or the property tax is deferred from the beginning of the period of the fixing of the property, the Start of the fixing period for the following calendar years of the main assessment period at the same time. (5) For the inheritance tax (gift tax), the time limit for the fixing of the inheritance tax (gift tax) shall begin in accordance with paragraphs 1 or 2.

1.

in the case of an acquisition of death, not before the end of the calendar year in which the acquirer has acquired knowledge of the acquisition,

2.

in the case of a donation, not before the end of the calendar year in which the Schenker has died or the financial authority has become aware of the completed gift,

3.

in the case of a special purpose for the living, not before the end of the calendar year in which the obligation has been fulfilled.

(6) In respect of the tax which is attributable to capital gains, the

1.

come from States or territories which are not members of the European Union or the European Free Trade Association, and

2.

are not automatically notified in accordance with contracts within the meaning of Article 2 (1) or agreements based thereon,

the period of fixing shall begin at the earliest with the end of the calendar year in which these capital gains have been made known by the financial authority by declaration of the taxable person or by any other means, but at the latest 10 years after the end of the period of expiry of the Calendar year in which the tax has been incurred.

Footnote

(+ + + § 170 (2) sentence 1 No. 1 and Sentence 2, para. 3. 4: For the validity cf. Art. 97 (10) (5), (9) and 10 AOEG 1977 + + +) Unofficial table of contents

Section 171 Flow inhibition

(1) The fixing period shall not expire as long as the tax arrestment cannot take place due to force majeure within the last six months of the deadline. (2) When a tax ruling is issued, there is an apparent inaccuracy in the case of a tax ruling. shall not end before the end of one year after the announcement of this tax humble. (3) If, before the expiry of the period of notice, a request for a suspension or annulment proceedings is made outside an opposition or legal proceedings procedure, or Amendment of a tax fix or its correction according to § 129, so does not expire in so far as the application has been made indisputable. (3a) If a tax notice is challenged with an objection or a lawsuit, the time limit for the determination shall not expire before the appeal is made shall be unchallenged, even if the appeal is not filed until after the expiry of the period of the period of detention. The expiry of the period of notice shall be inhibited in respect of the entire tax claim; this shall not apply in so far as the appeal is inadmissible. In the cases of Section 100 (1) sentence 1, subsection 2, sentence 2, para. 3, sentence 1, § 101 of the Financial Court order, the appeal shall not be decided against the right of appeal until a tax notice pursuant to the above-mentioned provisions is indisputable. (4) If, before the expiry of the period of detention, an external examination is commenced or the commencement of which is deferred at the request of the taxable person, the period of fixing of the taxes to which the external examination extends or in the case of the person concerned shall be subject to the the removal of the external examination should be extended, not before the date of the removal of the external examination After the announcement of the communication pursuant to Section 202 (1) sentence 3 three months have elapsed since the external examination of the tax rulings to be issued has become unquestionable. This shall not apply if an external audit is interrupted immediately after its start for the duration of more than six months for reasons to be represented by the financial authority. The period of detention shall end at the latest if, since the end of the calendar year in which the final meeting has taken place, or, if it has remained, since the end of the calendar year in which the most recent investigations have been carried out in the context of external audit , the time limits laid down in Article 169 (2) have taken place, without prejudice to any other provisions in accordance with the provisions of Article 169 (2). (5) The customs authorities or the departments of the national financial authorities responsible for the control of the tax system shall start before the expiry of the period of detention of the taxable person with an investigation of the In the case of tax bases, the fixing period shall not expire in so far as the tax rulings to be issued on the basis of the investigation have become indisputable; the second sentence of paragraph 4 shall apply mutaficly. The same shall apply if the taxable person has been notified of the initiation of the tax criminal proceedings or of the fine procedure on the grounds of unlawfulness before the expiry of the time limit; § 169 (1) sentence 3 shall apply mutagenally. (6) in the case of a taxable person not carrying out an external examination within the scope of this Act, the expiry of the period of the determination shall also be inhibited by other investigative acts within the meaning of Section 92 until the provisions adopted pursuant to this investigation have been adopted. Tax rulings have become unquestionable. However, the expiry inhibition only occurs if the taxable person has been referred to the commencement of the investigation pursuant to sentence 1 before the expiry of the period of committing; § 169 (1) sentence 3 applies accordingly. (7) In the cases of § 169 (2) sentence 2 ends (8) If the fixing of a tax has been suspended in accordance with section 165 or the tax has been fixed on a provisional basis, the period of suspension shall end not before the end of a year, after the uncertainty has been eliminated and the The financial authority has been informed of this. In the cases of Section 165 (1) sentence 2, the period of notice shall not expire before the expiry of two years after the uncertainty has been removed and the financial authority has become aware of this. (9) The taxable person shall be provided before the expiry of the If a notice is given in accordance with § § 153, 371 and 378 (3), the time limit for setting the notice shall not expire before the end of one year after receipt of the advertisement. (10) Where a notice of determination, a tax measure, or a tax measure is required to determine a tax. is binding on another administrative act (basic notice), does not end the time limit Expiry of two years after notification of the basic modesty. Sentence 1 shall apply in respect of a fundamental decision not to be applied to § 181, only provided that this basic notice has been requested by the competent authority before the expiry of the period of the determination. If the expiry of the period of the determination of the part of the tax for which the basic notice is not binding is inhibited in accordance with paragraph 4, the time limit for the part of the tax for which the basic notice is binding shall not be terminated before the end of the period Expiry of the time limit set in accordance with paragraph 4. (11) If a person who is incapable of business or is limited in business capacity is not a legal representative, the period of notice shall not expire before the expiry of six months from the date in which the person is is not limited to business or the lack of representation ceases. This also applies insofar as a person is ordered by a supervisor and a reservation of consent is ordered in accordance with § 1903 of the Civil Code, but the maintainer died or otherwise dropped away or for legal reasons on the (12) When the tax is against a discount, the period of detention shall not expire before the expiry of six months from the date on which the inheritance is accepted by the heir or the insolvency proceedings are shall be opened on the estate or shall be subject to the tax imposed on a representative (13) If a tax, which has not yet been fixed, is filed in the insolvency proceedings before the expiry of the fixing period, the period of the fixing period shall not expire before the expiry of three months after the end of the insolvency proceedings. (14) The The fixing period for a tax claim does not end in so far as a related reimbursement claim pursuant to section 37 (2) is not yet statute-barred (§ 228). (15) Insofar as a third party has to withhold and detain taxes for the account of the tax debtor or for the account of the tax debtor, the The time limit for fixing the tax debtor is not before the expiry of the period of notice in force in relation to the tax payer's obligation.

Footnote

(+ + + § 171 (3) and 3a: For the validity cf. Art. 97 (10) (5) and 9 AOEG 1977 + + +)
(+ + + § 171 (8) Sentence 2: To apply, see Art. 97 (10) (5) AOEG 1977 + + +)
(+ + + § 171, para. 10). Art. 97 (10) (7), (8) and 12 AOEG 1977 + + +)
(+ + + § 171 (12) and 13: For the validity cf. Art. 97 § 11a AOEG 1977 + + +)
(+ + + § 171, para. 14): Art. 97 § 10 (4) AOEG 1977 + + +)
(+ + + § 171 (15): Art. 97 § 10 para. 11 AOEG 1977 + + +)

III.
Inventory Force

Unofficial table of contents

Section 172 Repeal and amendment of tax assessments

(1) A tax notice may only be repealed or amended in so far as it has not been provisionally or subject to the reservation of the investigation,

1.

if it concerns excise duties,

2.

in the case of taxes other than import or export duties within the meaning of Article 4 (10) and (11) of the customs code or excise duties,

a)

in so far as the taxable person agrees or is in accordance with his/her request, except where he or she has approved or submitted the application before the expiry of the period of opposition, or where the financial authority has been an objection or a lawsuit,

b)

in so far as it has been issued by a competent incompetent authority,

c)

insofar as it has been obtained by unfair means, such as fraudulently deception, threats or bribery,

d)

insofar as this is otherwise permitted by law; § § 130 and 131 do not apply.

This shall also apply if the tax notice has been confirmed or amended by an opposition decision. In the case of the second sentence, the second sentence of point 2 (a) shall also apply where the taxable person has accepted or submitted the application before the date of expiry of the period of application; statements and evidence provided for in Article 364b (2) in the opposition decision (2) paragraph 1 shall also apply to an administrative act which rejects, in whole or in part, an application for the adoption, cancellation or amendment of a tax ruling. (3) requests for waiver or proceedings submitted outside an opposition or plea procedure Amendment of a tax determination concerning a matter of law decided by the Court of Justice of the European Union, by the Federal Constitutional Court or by the Bundesfinanzhof, and which do not comply with those courts after the outcome of the proceedings before those courts , may be rejected by the general order in so far as it may be used. Section 367 (2b) sentences 2 to 6 shall apply accordingly.

Footnote

(+ + + § 172 (3): For the application, see Art. 97 § 18a (12) AOEG 1977 + + +)
(+ + + § 172: For application, see § 1 Section 1d InvStG + + +) Unofficial table of contents

Section 173 Repeal or amendment of tax modestals due to new facts or evidence

(1) tax assessments shall be repealed or amended;

1.

insofar as facts or evidence are subsequently disclosed, which result in a higher tax,

2.

insofar as facts or evidence are subsequently disclosed, which result in a lower tax and no gross negligence on the part of the taxable person is the case that the facts or evidence are only subsequently known. The fault shall be incontestable if the facts or evidence are in a direct or indirect relationship with facts or evidence within the meaning of point 1.

By way of derogation from paragraph 1, in so far as they have been issued on the basis of an external audit, tax assessments may only be repealed or amended if there is a tax evasion or a reckless tax reduction. This shall also apply in cases in which a communication pursuant to section 202 (1) sentence 3 has been issued.

Footnote

(+ + + § 173 (1) F. 19.12.1985: For retribution, see Art. 97 § 9 para. 2 AOEG 1977 + + +)
(+ + + § 173: For application, see § 1 Section 1d InvStG + + +) Unofficial table of contents

Section 174 Repudiation of Tax Disputes

(1) Where a specific situation has been taken into account in a number of tax assessments in favour of one or more taxable persons, although it should have been taken into account only once, the erroneous tax decision must be repealed upon request. or change. If the fixing period for this tax fixing has already expired, the application may still be made until the end of a year after the last of the tax rulings concerned has become indisputable. If the application is made in due time, the cancellation or amendment of the tax period shall not be subject to a time limit. (2) Paragraph 1 shall apply mutatis mutually if a particular situation has been repeated several times in favour of one or more of the following: Taxable person has been taken into account; a request is not required. However, the erroneous tax notice may only be changed if the facts are due to an application or a declaration by the taxable person. (3) Is a certain situation in a tax decision in the event that it has not been taken into account in its acceptance that it has to be taken into account in another tax decision, and if that assumption is deemed to be incorrect, the tax assessment, in which the facts are taken into account, may be taken into account. , to the extent that it has been retained, rescind or amended. The collection, revocation or amendment shall be admissible only until the expiry of the period of notice applicable to the other tax fixing. (4) If a particular case is erroneous, a tax notice has been issued which is based on a statement of the facts. In the case of an appeal or otherwise at the request of the taxable person by the financial authority in his favour, he or she shall be subject to the right taxation of the right to the right to the right to tax or to amend a tax Conclusions are drawn. This shall also apply if the tax notice is repealed or amended by the court. The expiry of the period of notice shall be inconsequential if the tax deductions are drawn within one year of the cancellation or modification of the incorrect tax rate. If the notice period had already expired, when the later repealed or amended tax notice was issued, this shall only apply under the conditions set out in the first sentence of paragraph 3. (5) In respect of third parties, paragraph 4 shall apply if they apply to the procedure which is to be followed by the The removal or amendment of the erroneous tax rate has been involved. Their use or invitation to this procedure shall be admissible.

Footnote

(+ + + § 174: For application, see § 1 Section 1d InvStG + + +) Unofficial table of contents

§ 175 Repeal or amendment of tax modestals in other cases

(1) A tax notice must be adopted, repealed or amended;

1.

in so far as a notice of fundamental rights (§ 171, paragraph 10), the binding effect of that tax decision, is issued, repealed or amended,

2.

as far as an event occurs, which has a fiscal impact on the past (retroactive event).

In the cases referred to in sentence 1 (2), the period of time of detention shall begin at the end of the calendar year in which the event occurs. (2) The absence of a condition for a tax relief shall also be deemed to be a retroactive event, if it is determined by law, that this condition must be met for a certain period of time, or where it has been determined by an administrative act that it forms the basis for the granting of the tax relief. The subsequent issue or presentation of a certificate or confirmation shall not be deemed to be a retroactive event.

Footnote

(+ + + § 175 para. 2 sentence 2 F. 2004-12-09: For application see Art. 97 (9) (3) AOEG 1977 + + +)
(+ + + § 175: For application see § 1 Section 1d InvStG + + +) Unofficial table of contents

Section 175a Implementation of understandings

A tax notice must be issued, cancelled or amended to the extent that this is necessary for the implementation of an understanding agreement or an arbitration pursuant to a contract within the meaning of § 2. The period of notice shall not expire before the end of one year after the date of effect of the communication agreement or the award of the award.

Footnote

(+ + + § 175a Sentence 2: To apply) Art. 97 (10) (5) AOEG 1977 + + +)
(+ + + § 175a: For application, see § 1 Section 1d InvStG + + +) Unofficial table of contents

Section 176 Confidence protection in the abolition and amendment of tax assessments

(1) In the event of the repeal or amendment of a tax case, it shall not be taken into account for the benefit of the taxable person that:

1.

the Federal Constitutional Court determines the invalidity of a law on which the previous tax determination is based,

2.

A Supreme Court of the Federal Republic of Germany does not apply a standard on which the previous tax determination is based, because it considers them unconstitutional,

3.

has changed the case law of a Supreme Court of the Federal Republic, which has been applied by the financial authority in the case of the previous tax fixing.

If the previous case-law has already been taken into account in a tax declaration or a tax declaration, without the need for the financial authority, point 3 shall apply only if it is to be assumed that the financial authority has been informed of the (2) In the event of the annulment or amendment of a tax ruling, it must not be taken into account for the benefit of the taxable person that a general administrative provision of the Federal Government, a top federal or state authority of a Supreme Court of the Federal Republic as has not been referred to in accordance with the applicable law. Unofficial table of contents

Section 177 Correction of material errors

If the conditions for the abolition or amendment of a tax modesty are met in favour of the taxable person, such material errors shall be corrected in favour and in favour of the taxable person in so far as the amendment is sufficient to: (2) The conditions for the repeal or amendment of a tax case for the benefit of the taxable person shall be provided for, in so far as the amendment is sufficient, in favour and in favour of the taxable person. to rectify such material errors which do not give rise to the repeal, or (3) The material errors referred to in paragraphs 1 and 2 are all errors, including any apparent inaccuracies within the meaning of § 129, which result in the setting of a tax which deviates from the tax arising from the law. (4) § 164 Paragraph 2, section 165 (2) and § 176 shall remain unaffected.

IV.
Cost

Unofficial table of contents

Section 178 Costs of special use of customs authorities

(1) The authorities of the Federal Customs Administration as well as the authorities to whom the performance of duties of the Federal Customs Administration has been transferred may charge for a special use or benefit (chargeable official act); and require the reimbursement of expenses. (2) A special claim or benefit within the meaning of paragraph 1 shall be in particular:

1.

official acts outside the office of office and outside the opening hours, in so far as these are not measures of tax supervision;

2.

official acts which result in a denial of service because they are to be carried out at a certain time,

3.

Investigations of goods if:

a)

they are motivated by a request for a binding tariff information, a tax refund or any other benefits; or

b)

in the case of investigations carried out on the basis of information or objections by the person entitled to dispose, prove to be inaccurate or unfounded; or

c)

the goods under investigation do not meet the requirements placed on them;

4.

supervision measures in establishments and in operations where they are caused by infringements of the legislation adopted in order to secure the tax revenue;

5.

Official surveillance and monitoring of means of transport or goods,

6.

the preservation of non-Community goods,

7.

the production of documents, electronic documents, copies and copies of documents, electronic transmission or the printout of electronic documents and other files, where such work is carried out on request,

8.

Destruction or destruction of goods carried out by the Office on its own account or on request.

(3) The Federal Ministry of Finance is empowered to determine, by means of a regulation which does not require the approval of the Federal Council, the official acts which are liable to pay for them, the costs to be charged for them in accordance with the provisions of the Federal Ministry of Finance average administrative burden and to determine the conditions under which, in whole or in part, the survey was carried out for minor reasons, to avoid hardship or for similar reasons. (4) The costs of excise duties shall be fixed at the cost of excise duty. to apply the rules accordingly. In addition, the Administrative Costs Act shall apply in respect of these costs in the version valid until 14 August 2013. § § 18 to 22 of the Administrative Cost Act in the version valid until 14 August 2013 does not apply. Unofficial table of contents

Section 178a Costs of special use of the financial authorities

(1) The Federal Central Office for Taxes charges for the processing of an application for the implementation of an understanding procedure in accordance with a contract within the meaning of § 2 for the consensual taxation of transactions which have not yet been completed. Taxable persons with close standing persons within the meaning of Section 1 of the External Tax Act or for future consensual distribution of profits between a domestic company and its foreign establishment or to the future. Consensual profit determination of a domestic establishment of a foreign Company (prior notification procedure) Fees which are to be determined by the Federal Central Office for Taxes before the opening of the pre-notification procedure. This opening is due to the sending of the first set of letters to the other state. If a request for a preliminary understanding with a number of States is to be applied, a fee shall be fixed and paid for each procedure. The preliminary authorisation procedure shall not be opened until the fixing of the fee has become indisputable and the fee has been paid; if a request for reduction is made in accordance with paragraph 4, it shall also be subject to an indisputable decision. (2) The fee is EUR 20 000 (basic fee) for each application within the meaning of paragraph 1; the application of an organ carrier within the meaning of Section 14 (1) of the Corporate Tax Law, which includes the corresponding transactions of its organ companies, shall be deemed to be a request. If the applicant makes a request for an extension of the period of validity of an already concluded understanding agreement, the fee will be 15,000 euros (renewal fee). If the applicant changes his application prior to the decision on the original application or if he makes a request to amend the understanding agreement during the term of the communication agreement, an additional fee shall be charged by EUR 10,000 for each amendment (change fee); this does not apply if the change has been initiated by the Federal Central Office for Taxes or the other State. (3) Insofar as the sum of the data covered by the preliminary-understanding procedure Business transactions the amounts of § 6 (2) sentence 1 of the Thread border recording ordinance of 13 November 2003 (BGBl. 2296), the basic fee is 10,000 euros, the renewal fee is 7,500 euros, and the change fee is 5,000 euros. (4) The Federal Central Office for Taxes may reduce the fee referred to in paragraph 2 or 3 upon request, if their payment for the taxable person constitutes an undue hardship, and the Federal Central Office for Taxes establishes a special interest of the financial authorities in carrying out the pre-agreement procedure. The application must be submitted before the preliminary notification procedure is opened; a later application is inadmissible. (5) In the event of withdrawal or rejection of the application, or if the preliminary ruling procedure fails, the unimpeachable the fixed fee is not reimbursed.

2. Subsection
Separate determination of tax bases, determination of tax measures

I.
Special findings

Unofficial table of contents

Section 179 Determination of tax bases

(1) By way of derogation from Section 157 (2), the tax bases are determined separately by the notice of determination, to the extent that this is determined in this Act or otherwise in the tax laws. (2) A notice of determination is directed against the Taxable persons to whom the subject-matter of the determination is to be attributed in the case of taxation. The separate determination shall be carried out in a uniform manner in relation to a number of parties if this is determined by law or if the subject-matter is to be attributed to several persons. If one of these persons is involved in the object of the determination only through another person, a special separate determination can be made in this respect. (3) Insofar as a necessary determination has been made in a determination of the determination of the person , it is to be found in a supplementary notice. Unofficial table of contents

Section 180 Separate determination of tax bases

(1) In particular, it shall be noted that:

1.

the unit values in accordance with the valuation law;

2.

a)

the income tax and corporate income taxable income and other tax bases related to them, where a number of persons are involved in the income and the income of such persons is tax-deductible are to be attributed,

b)

in cases other than those referred to in point (a), income from agriculture, forestry, business or professional activity, if, in accordance with the conditions at the end of the profit-making period, that is the case for the separate determination the competent tax office is not also responsible for income taxes,

3.

the value of the assets subject to taxable assets (§ § 114 to 117 a of the valuation law) and the value of the debt and other deductions (§ 118 of the valuation law) if the assets, liabilities and other deductions of several persons , and the findings relating to taxation are of importance.

Where, in the cases referred to in point 2 (b) of the first sentence, the conditions governing local jurisdiction have changed after the end of the profit-making period, the local jurisdiction shall also be for periods of detention, which are prior to the change in the relevant circumstances, in accordance with section 18 (1) (1) to (3) in conjunction with § 26. (2) In order to ensure uniform application of the law with the same conduct and to facilitate the taxation procedure, it may be possible to: the Federal Ministry of Finance by means of a regulation with the consent of the The Federal Council shall determine that, in cases other than those referred to in paragraph 1, tax bases shall be determined separately and uniformly for a number of persons. In particular, it is possible to regulate

1.

the subject-matter and the scope of the separate statement,

2.

the conditions for the setting-up procedure,

3.

the local competence of the financial authorities,

4.

the determination of the persons involved in the determination procedure (party to the proceedings) and the extent of their tax obligations and rights, including the representation of interested parties by other participants,

5.

the announcement of administrative acts to the parties to the proceedings and the receiving agent,

6.

the admissibility, the scope and the conduct of external audits to determine the tax bases.

With the approval of the Federal Council, the Federal Ministry of Finance can determine by means of a legal regulation that tax bases which have an effect only later on will be separately and for several persons in order to secure the subsequent applicable taxation , the second sentence shall apply mutatily. The legal regulations do not require the approval of the Bundesrat, insofar as they concern import and export duties and excise duties, with the exception of beer tax. (3) Paragraph 1 (2) (a) does not apply if:

1.

only one of the persons participating in the income with their income in the scope of this Act is liable to income tax or corporation tax, or

2.

it is a case of minor importance, in particular because the amount of the amount determined and the breakdown are fixed. This also applies in the case of the cases referred to in paragraph 1 (2) (b) and (3).

The competent tax office in accordance with Section 18 (1) No. 4 can state that a separate statement is not to be carried out. The communication shall be deemed to be a tax notice. (4) Paragraph 1 (2) (a) shall also not apply to working groups whose sole purpose is to fulfil a single contract or contract of work. (5) Paragraph 1 (2), (2) and (3) shall apply mutatily to the

1.

the income taken under an agreement to avoid double taxation on the basis of the tax base is important in determining the taxes of the persons involved; or

2.

Tax deductible amounts and corporation tax are to be calculated on the fixed tax.

Footnote

(+ + + § 180 (1) S 1 No. 2 (a), (1) sentence 2, (4) and (4) (5): For the first application, see Art. 97 § 10b AOEG 1977 + + +) Unofficial table of contents

Section 181 Rules of procedure for the separate determination, period of detention, declaration obligation

(1) The provisions relating to the implementation of taxation shall apply mutatily for the purpose of the separate determination. Declaration of tax within the meaning of Section 170 (2) No. 1 is the declaration of special determination. § 170 (3) shall be deemed to have been made without a request by the financial authority for a declaration of a separate determination pursuant to section 180 (2). (2) A declaration for a separate determination shall be made to whom the subject-matter of the determination is entirely or part of it. The following shall be declared in particular:

1.

in the cases referred to in Article 180 (1) (2) (a), any party involved in the income or corporate income taxable income;

2.

in the cases of Article 180 (1) (2) (b) of the Entrepreneurs;

3.

in the cases referred to in Article 180 (1) (3), each party to the party to which a share of the assets, liabilities or other deductions is to be attributed;

4.

in the cases of § 180 (1) (2) (a) and (3), the persons referred to in § 34.

If a declarant has made a declaration for a separate determination, other parties shall be exempted from the obligation to declare. (2a) The declaration for the separate determination pursuant to § 180 paragraph 1 no. 2 shall be published in accordance with official notice. to transmit the prescribed data set by remote data transmission. In order to avoid unreasonable hardship, the financial authority may, on request, waive electronic transmission; in this case, the declaration shall be submitted for a separate declaration in accordance with the form and form of the form prescribed by the competent authority, and (3) The time limit for the separate determination of unit values (period of notice) shall begin at the end of the calendar year, at the beginning of which the main determination, the update, shall be the need to establish a unit value or to abolic the unit value. Where a declaration is to be made for the separate determination of the unit value, the period of notice shall begin at the end of the calendar year in which the declaration is submitted, but at the latest by the end of the third calendar year, which shall apply to the This shall be followed by a calendar year at the beginning of which the unit value determination is to be carried out or cancelled. If the beginning of the fixing period is deferred in accordance with the second sentence, the beginning of the period for determining the further periods of determination of the main determination period shall be postponed by the same time. (4) In the cases of paragraph 2 3 shall not begin the period before the end of the calendar year at the beginning of which the unit value shall be applied for the first time. (5) A separate statement may also be made after the expiry of the period of notice applicable to them in so far as it is valid, as a separate statement of importance for a tax-fixing which has not yet expired at the time of the separate determination; in this connection, Article 171 (10) shall not be taken into consideration. This shall be indicated in the notice of determination. Article 169 (1) sentence 3 shall apply mutatily.

Footnote

(+ + + § 181 (1) sentence 3 and Par. 3: To the validity cf. Art. 97 (10) (5) AOEG 1977 + + +)
(+ + + § 181 (2a): For the first application, see Art. 97 § 10a (2) AOEG 1977 + + +) Unofficial table of contents

§ 182 Effects of the separate determination

(1) Notices of arrest are, even if they are not yet unquestionable, binding on other notice of order, for tax measures, for tax purposes and for tax applications (follow-up), to the extent that those in the notice of arrest are shall be of importance for these follow-up events. The first sentence shall apply, in accordance with the provisions of Section 180 (5) (2), for administrative acts relating to the realization of the claims arising from the tax liability relationship; shall a notice of arrest pursuant to § 180 (5) No. 2 be issued, repealed or (2) An administrative act for which this determination of the determination of a binding effect unfolds, shall be corrected in the appropriate application of § 175 (1) sentence 1 no. 1. (2) A notice of determination on a unit value (§ 180 para. 1 no. 1) acts also in relation to the successor to the legal successor to which the subject-matter of the determination referred to in The time of determination is transferred with a tax effect. However, if the succession of rights arises before the notice of determination has been issued, it shall act against the successor in law only if it is announced to it. The first and second sentences apply to separate and separate and uniform findings of tax bases which have an impact only later, according to the regulation on the separate determination of the tax bases in accordance with § 180 (2) of the Tax Code of 19 December 1986 (BGBl. 2663), corresponding. (3) A separate determination has been given to several parties in a uniform manner (Section 179 (2) sentence 2) and a party has been unproperly referred to in the notice of determination because the succession has occurred. This shall be corrected by special communication to the successor to the legal successor. Unofficial table of contents

Section 183 Reception representative in the case of uniform determination

(1) Should a notice of determination be made against a number of persons involved in the subject-matter of the declaration as members or members of the public (the parties to the arrest), they shall appoint a joint receiving agent; which is authorized to receive, for them, all administrative acts and communications relating to the setting-up procedure and the subsequent proceedings relating to an objection. Where a joint receiving agent is not present, a person entitled to represent the company or the parties to the determination or to manage the subject-matter of the determination shall be deemed to be the representative of the receiving party. Failing that, the financial authority may request the parties to designate a receiving agent within a specified reasonable period. In this connection, a party shall be proposed and shall be informed that the administrative acts and communications referred to in the first sentence of this Article shall be notified with effect to and against all parties concerned, unless another representative of the receiving authority is responsible for the is named. When it is announced to the receiving agent, it should be pointed out that the announcement has been made with effect for and against all parties to the arrest. (2) Paragraph 1 shall not be applied in so far as the financial authority is aware that the In the case of a company or community, there is no longer the existence of a party to a party from the company or of the Community, or the existence of serious disagreements between the parties. Where a single publication is required in accordance with the first sentence, the person concerned shall be the subject of the determination, the basis for the taxation of all the parties concerned, his share, the number of persons involved and the person concerned in person. Tax bases to be disclosed. In the event of a legitimate interest, the person concerned shall be informed of the entire contents of the notice of arrest. (3) If a receiving agent is present in accordance with the first sentence of paragraph 1, it may also be possible for the party to make a statement of his or her effect on the basis of a paragraph in paragraph 1. As long as and as long as the person concerned or the receiving agent has not objected to it, the first sentence of paragraph 2 shall be announced. The revocation of the authority shall not be effective in relation to the financial authority until it enters into force. (4) If an economic unit is to be

1.

Spouses or life partners, or

2.

Spouses with their children, life partners with their children, or single persons with their children

, and the parties concerned have not appointed a joint receiving agent, the rules on the summary of certificates in Section 122 (7) shall apply to the announcement of notice of setting-up of the unit value.

Footnote

(+ + + § 183: For application, see Art. 97 (1) (10) AOEG 1977 + + +)

II.
Determination of tax revenue

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Section 184 Setting of tax measures

(1) Tax measurement amounts to be determined in accordance with the tax laws shall be determined by means of a tax measure. The determination of the tax amounts will also be decided on the personal and factual tax liability. The rules on the implementation of taxation should be applied in accordance with the relevant provisions. Furthermore, Section 182 (1) and for the Basic Tax Measures are also to be applied in accordance with Section 2 and Section 183. (2) The power to fix real-tax amounts also includes the power to take measures pursuant to § 163 sentence 1, insofar as such measures are in a the general administrative provision of the federal government, the supreme federal financial authority or a supreme state financial authority has been drawn up by directives. A measure according to § 163 sentence 2, insofar as it affects the commercial income as the basis for determining the tax on income, also acts as a basis for the determination of the trade tax amount for the commercial income. (3) The The financial authorities shall communicate the contents of the tax measure and the measures taken in accordance with paragraph 2 to the municipalities to which the tax determination (the adoption of the real tax ruling) is incumbable.

Footnote

(+ + + § 184 (2): For the application, see Art. 97 § 10c AOEG 1977 + + +)

3. Subsection
Disassembly and allocation

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§ 185 Application of general provisions

The disassembly of tax measures provided for in the tax laws shall apply in accordance with the rules applicable to the amounts of the taxable amounts, unless otherwise specified in the following. Unofficial table of contents

Section 186 Participants

The following are involved in the decommissioning process:

1.

the taxable person,

2.

the taxable persons to whom a share of the amount of the tax has been allocated or who claim a share. In so far as the determination of the tax is not the responsibility of the taxpayer, the authority responsible for setting the tax shall replace the tax authority.

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Section 187 File inspection

The tax authorities concerned may require the competent financial authority to provide information on the basis of the cutting principles and, by means of their officials, shall consult the documents on the cutting-off documents. Unofficial table of contents

§ 188 Discernation notice

(1) The disassembly shall be subject to a written notice (discernment notice) which shall be disclosed to the parties in so far as they are concerned. (2) The decision to defray must indicate the amount of the tax measure to be decomposed and determine which amount shall be determined. Shares shall be allocated to the persons entitled to tax. It must also specify the cutting-off bases. Unofficial table of contents

Section 189 Change of the disassembly

If the right of a person to be entitled to a tax is not taken into account for a share of the amount of the tax measure and has not been rejected, the disassembly shall be amended or re-fetched from office on the grounds of or upon request. If the date of disassembly has become unquestionable in relation to those who have already been involved in the decommissioning procedure, only those changes which may be made shall be made in the event of a change in the disassembly of the person who has been disqualified. the subsequent consideration of the persons who have previously been transferred to the tax authorities. A change or recovery of the disassembly shall not be required if a year has passed since the tax assessment has become indisputable, unless the person who has received the tax has the right to change or recover the disassembly before the expiry of the The following year. Unofficial table of contents

Section 190 Allocation procedure

Where a taxable amount is to be allocated in full to a person entitled to tax, but there is a dispute over which tax person the amount of the tax is entitled to, the financial authority shall, at the request of a party, decide on the basis of a notification of dispatch. The rules applicable to the decommissioning procedure must be applied accordingly.

4. Subsection
Liability

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§ 191 Disclaimer, Duldung modest

(1) Those who are liable (liability debtors) by law for a tax can be taken into account by the notice of liability, who is obliged by law to tolerate the execution of the law. The dispute concerning claims arising out of the tax liability relationship outside the insolvency proceedings shall be effected by the notice of condolence, insofar as it is not to be asserted by means of the plea in accordance with § 9 of the Act of Insolvency; in the calculation of time limits According to § § 3 and 4 of the Anfetal Act, the decree of a court of appeal is the same as the legal assertion of the challenge pursuant to Section 7 (1) of the Anfetal Act. The modesty must be given in writing. (2) Before a lawyer, patent attorney, notary, tax adviser, tax representative, auditor or sworn accountant, for an act within the meaning of § 69, which he/she is exercising in the exercise of his or her own In the event of a complaint, the financial authority of the competent Chamber of Appeal shall have the opportunity to bring forward the points of view which are of relevance to the decision. (3) The rules on the The fixing period shall be based on the adoption of disclaimers of liability in accordance with , The fixing period is four years, in the cases of § 70 in the case of tax evasion ten years, with a reckless tax reduction five years, in the cases of § 71 ten years. The period of detention shall begin at the end of the calendar year in which the offence has been carried out, to which the law establishes the liability sequence. If the tax for which the liability is held has not yet been fixed, the time limit for the notice of liability shall not expire before the expiry of the time limit for the fixing of the tax; otherwise, § 171 (10) shall apply mutatily. In the cases of § § 73 and 74, the period of notice shall not expire before the tax imposed on the debtor is barred (§ 228). (4) The liability does not come from the tax laws, so a notice of liability can be issued as long as the liability is not Liability claims shall not be statute-barred in accordance with the law applicable to them. (5) A notice of liability can no longer be granted,

1.

in so far as the tax on the debtor has not been fixed and may no longer be fixed on the basis of the expiry of the period of the fixing of the period,

2.

insofar as the tax imposed on the debtor is statute-barred or the tax has been adopted.

This shall not apply if the liability is based on the fact that the liability debtor has committed tax evasion or tax hehlery.

Footnote

(+ + + § 191 (1) sentence 2: To be applied from 1.1.1999 in accordance with. Art. 97 § 11b sentence 1 AOEG 1977 + + +)
(+ + + § 191 (3) to (5): For application, see Art. 97 § 11 para. 1 AOEG 1977 + + +) Unofficial table of contents

Section 192 Contractual liability

Those who have committed themselves to the tax of another on the basis of a contract can only be used in accordance with the provisions of the civil law.

Fourth Section
External audit

1. Subsection
General provisions

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Section 193 Admissibility of an external examination

(1) An external examination shall be admissible for taxable persons who maintain a commercial or agricultural and forestry business who are active in the field of professional activity and who are taxable persons within the meaning of § 147a. (2) For other persons than those referred to in paragraph 1 authorised taxable persons shall be subject to an external audit,

1.

to the extent that it relates to the obligation of these taxable persons to pay for the account of another tax or to withhold and/or withhold taxes,

2.

where there is a need for a significant amount of information for the purpose of taxation, and where an examination at the office of office is not appropriate in accordance with the nature and scope of the matter under consideration, or

3.

if a taxable person does not comply with his/her duty of participation in accordance with § 90 (2) sentence 3.

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Section 194 Scope of an external examination

(1) The external examination shall be used to determine the tax ratios of the taxable person. It may include one or more types of taxation, one or more periods of taxation, or may be limited to certain situations. The external examination of a partnership shall include the tax relationships of the shareholders in so far as these conditions are of importance for the uniform findings to be verified. The tax relationships of other persons may be considered in so far as the taxable person was obliged or obliged to pay taxes or to withhold taxes on behalf of such persons, and this also applies to the tax obligations of other persons. (2) The tax situation of members and members of the supervisory bodies and of members of the supervisory bodies may be subject to the conditions laid down in paragraph 1 of this Article. In addition to the external audit to be carried out in a company (3) If circumstances other than those referred to in paragraph 1 are identified in the course of an external examination, the evaluation of the findings shall be admissible in so far as their knowledge of the The taxation of these other persons is important, or the findings concern an unauthorised assistance in tax matters. Unofficial table of contents

§ 195 Competence

External audits are carried out by the tax authorities responsible for taxation. You can commission other financial authorities with the external audit. The responsible financial authority may, on behalf of the competent financial authority, carry out the tax determination and give binding commitments (§ § 204 to 207). Unofficial table of contents

§ 196 Examination order

The financial authority shall determine the extent of the external examination in a test order to be issued in writing, with a right of appeal (§ 356). Unofficial table of contents

Section 197 Disclosure of the examination order

(1) The examination order and the expected start of the examination and the names of the examiners shall be notified to the taxable person in respect of which the external examination is to be carried out, at the appropriate time before the start of the examination, if the purpose of the examination is to: is not jeopardised. The taxable person may waive the time limit. If the examination in accordance with Article 194 (2) is to be extended to the tax conditions of shareholders and members as well as of members of the supervisory bodies, the examination order shall also be disclosed to these persons in so far as they are concerned. (2) The application of the taxable persons should be transferred to another date when the external examination is to begin, if there are important reasons for it to be made credible. Unofficial table of contents

§ 198 obligation to provide proof of identity, start of external examination

The examiners shall, on the date of publication, expel themselves immediately. The beginning of the external examination must be made subject to the date and time of the examination. Unofficial table of contents

Section 199 Examination principles

(1) The external auditor shall examine the actual and legal conditions governing the tax liability and the tax assessment (tax bases) for the benefit of the taxable person. (2) The taxable person shall be liable for the tax liability. shall be informed during the external examination of the facts established and of the possible tax implications if this does not affect the purpose and conduct of the examination. Unofficial table of contents

§ 200 Cooperative obligations of the taxable person

(1) The taxable person has to participate in the determination of the facts which may be significant for taxation. In particular, it shall provide information, submit records, books, business documents and other documents for inspection and verification, provide the necessary explanations for the purpose of understanding the records, and the financial authority in the exercise of its duties. of their powers under Section 147 (6). If the taxable person or persons appointed by him are not in a position to provide information or if the information on the facts is insufficient or if the taxable person is not promising information, the External auditor also request information from other members of the company. Article 93 (2) sentence 2 shall not apply. (2) The documents referred to in paragraph 1 shall have the taxable person in his premises or, in so far as there is no business room suitable for carrying out the external examination, in his or her living quarters or in his/her premises. the office of office. A room or place of work suitable for carrying out the external examination, as well as the necessary tools, shall be made available free of charge. (3) The external examination shall take place during normal business or working time. The examiners are entitled to enter and visit land and operating rooms. The company owner or his representative is to be involved in the tour of the company.

Footnote

(+ + + § 200 para. 1: apply as from 1.1.2002 gem. Art. 97 § 19b AOEG 1977 + + +) Unofficial table of contents

Section 201 Final meeting

(1) The result of the external examination is to hold a meeting (final meeting), unless the result of the external examination does not result in a change in the tax bases or that the taxable person is at the meeting Without. In particular, contentious issues, as well as the legal assessment of the audit findings and their tax implications, are to be discussed at the final meeting. (2) If there is a possibility that the audit findings may be based on the findings of the examination, the If a criminal or penal procedure is to be carried out, it should be pointed out to the taxable person that the assessment of penalties or fines is reserved for a special procedure. Unofficial table of contents

Section 202 Content and announcement of the audit report

(1) A written report (audit report) shall be issued on the outcome of the external examination. The audit report shows the actual and legal aspects of the tax assessment and the changes in the tax bases. If the external examination does not lead to any change in the tax bases, it is sufficient if this is communicated to the taxable person in writing. (2) The financial authority has to submit the audit report before its evaluation to the taxable person on request. and give him the opportunity to express an appropriate position on this matter in a reasonable time. Unofficial table of contents

§ 203 Abkürzte External Examination

(1) In the case of taxable persons in respect of which the financial authority does not consider it necessary to carry out an external audit at regular intervals in accordance with the circumstances of the case, it may carry out an abbreviated external audit. The audit has to be limited to the basic principles of taxation. (2) Before the conclusion of the examination, the taxable person must be informed of the extent to which the tax returns or the tax arrangements are to be dismissed. The taxable amount of the audit findings must be communicated to the taxable person in writing at the latest with the tax authorities. § 201 (1) and § 202 (2) do not apply.

2. Subsection
Binding commitments due to external audit

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Section 204 Requirement of a binding commitment

Following an external audit, the financial authority shall, upon request, make a binding commitment to the taxable person, as a matter of fact that has been examined for the past and presented in the audit report, will be dealt with in future tax law if the Knowledge of future tax treatment for the business measures of the taxable person is of importance.

Footnote

(+ + + § 204: For application cf. Art. 97 § 12 AOEG 1977 + + +) Unofficial table of contents

§ 205 Form of binding commitment

(1) The binding commitment shall be given in writing and shall be marked as binding. (2) The binding commitment must include:

1.

the facts on which it is based, and may refer to the facts set out in the audit report,

2.

the decision on the application and the reasons therefor,

3.

an indication of which taxes and for which period the binding commitment applies.

Footnote

(+ + + § 205: For application, see Art. 97 § 12 AOEG 1977 + + +) Unofficial table of contents

§ 206 Binding effect

(1) The binding commitment is binding on taxation if the facts subsequently realized are covered by the facts on which the binding commitment is based. (2) Paragraph 1 shall not apply if the binding commitment for the benefit of the The applicant shall be contrary to the applicable law.

Footnote

(+ + + § 206: For application, see Art. 97 § 12 AOEG 1977 + + +) Unofficial table of contents

Section 207 External force, repeal and amendment of the binding commitment

(1) The binding commitment shall come out of force if the legislation on which the decision is based is amended. (2) The financial authority may repeal or amend the binding commitment with effect for the future. (3) A retroactive Cancellation or amendment of the binding commitment is only permissible if the taxable person agrees or if the conditions of § 130 (2) No. 1 or 2 are fulfilled.

Footnote

(+ + + § 207: For application, see Art. 97 § 12 AOEG 1977 + + +)

Fifth Section
Tax (customs duty)

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Section 208 Tax (customs duty)

(1) The task of the tax charge (customs duty) is

1.

the investigation of tax offences and cases of tax irregularities;

2.

the determination of the tax bases in the cases referred to in point 1,

3.

the detection and identification of unknown tax cases.

In addition to the powers conferred by Section 404, second sentence, the first half-sentence, the departments of the national financial authorities responsible for the control of the tax authorities and the customs authorities also have the investigative powers to which the financial offices (main offices) are entitled. In the cases of points 2 and 3, the restrictions of § 93 (1) sentence 3, subsection 2 sentence 2 and § 97 (2) do not apply; § 200 para. 1 sentence 1 and 2, para. 2, para. 3 sentence 1 and 2 apply analogously, § 393 para. 1 remains unaffected. (2) Regardless of paragraph 1 shall be responsible for the services of the national financial authorities and the customs authorities responsible for the tax charge.

1.

for tax investigations, including external audit, at the request of the competent financial authority,

2.

for the tasks otherwise assigned to them in the context of the competence of the financial authorities.

(3) The tasks and powers of the tax offices (main offices) shall remain unaffected.

Sixth Section
Tax supervision in special cases

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Section 209 Subject to tax supervision

(1) Trade in goods crossing the border and in the free zones and free warehouses, and the production, storage, storage, transport and industrial use of excisable products and the trade in excisable products are subject to customs supervision (tax supervision). (2) The tax supervision shall also be subject to:

1.

the dispatch, export, storage, use, destruction, processing, conversion and other processing or processing of goods in a excise duty procedure;

2.

the manufacture and export of goods for which a decree, a refund or a payment of excise duty is claimed.

(3) Other facts shall be subject to tax supervision if it is determined by law. Unofficial table of contents

Section 210 Powers of the financial authority

(1) The public officials responsible for tax supervision by the tax authority shall be entitled, land and premises of persons carrying on a professional or professional activity independently and those subject to the supervision of the tax authority is to be counted during business and working hours in order to carry out exams or otherwise to make findings which may be significant for taxation (retrospective). (2) The retrospective is also subject to land and premises of Persons who are subject to the tax supervision of the facts is to be attributed without time restriction if facts justify the assumption that there are smuggled goods or not properly taxed products subject to excise duty, or otherwise against regulations or orders is to be violated by the supervision of the tax authorities. In the event of danger in default, a search of residential and commercial premises shall be permissible even without a judicial order. (3) The public officials responsible for tax supervision by the financial authority shall also be entitled, within the limits of time and location, to the -limited controls, ships and other vehicles which, after their outward appearance, are used for commercial purposes. The persons concerned shall have to show themselves and provide information on the goods carried; they shall, in particular, submit consignment notes and other transport documents, including non-taxable goods. If, as a result of this or on the basis of other facts, there is evidence that excise goods are carried, the officials may review the goods carried and meet all the findings relating to the taxation of such goods can be significant. The persons concerned must declare the origin of the products subject to excise duty, to accept the removal of free samples and to provide the necessary assistance. (4) Where there are grounds for the exercise of tax supervision, it may be necessary to: shall be transferred to an external examination in accordance with § 193 without prior examination order (§ 196). The transition to the external examination will be made in writing. (5) If a retrospective is required in a service building or a facility or facility of the Bundeswehr, which is not generally accessible, the Federal Armed Forces Service Centre shall be appointed. request for their implementation. The financial authority shall be entitled to participate. A request shall not be required if the retrospective is to be carried out in rooms which are exclusively inhabited by persons other than soldiers. Unofficial table of contents

§ 211 Duties of the person concerned

(1) Those who are affected by a measure of tax supervision shall have records, books, business documents and other documents on the matters subject to tax supervision on request, on request, and on the reference to and the paragraph to supply products subject to excise duty, to supply information and to provide the necessary ancillary services to carry out the tax supervision. (2) The obligations laid down in paragraph 1 shall apply even if, in the case of a statutory retax of excise goods in a holding company or undertaking subject to the supervision of the tax (3) provisions which hinder or hamper the exercise of tax supervision are inadmissible. Unofficial table of contents

Section 212 Implementing provisions

(1) The Federal Ministry of Finance may, by means of a legal regulation, order to determine the duties to be fulfilled in the context of tax supervision, that:

1.

certain acts may be carried out only in rooms which have been notified to the financial authority or whose use for that purpose is particularly approved by the financial authority;

2.

the establishment of spaces, vehicles, appliances, vessels and pipes intended for the manufacture, processing, processing, storage, transport or measurement of taxable goods, at the expense of the farmer in a particular manner; , to prepare, label or to be officially closed;

3.

the goods subject to surveillance must be treated, identified, stored, packaged, dispatched or used in a particular manner,

4.

the trade in taxable goods is particularly monitored if the trader is also a producer of the goods,

5.

on the operations and on the taxable goods, as well as on the materials used for their manufacture, production materials, auxiliary substances and intermediate products, in a certain manner, to lead to the transfer of stock and to identify the stocks ,

6.

to keep books, records and other documents in a certain manner;

7.

Operations and measures in establishments or undertakings which are of importance for taxation are to be notified to the financial authority,

8.

of taxable goods, of goods for which a decree, a refund or payment of excise duty is claimed, of substances intended for the manufacture of such goods, and of such goods, free of charge, of the products concerned shall be removed or samples must be deposited free of charge.

(2) The Legal Regulation does not require the consent of the Federal Council, except when it concerns the beer tax. Unofficial table of contents

Section 213 Special supervisory measures

Undertakings or undertakings whose holders or their leading members have been subject to a final penalty for tax evasion, attempted tax evasion or because of their participation in such deed shall be entitled to special costs. shall be subject to prudential supervision if it is necessary to ensure effective tax supervision. In particular, additional charges and reporting requirements, the safe closure of rooms, containers and equipment, and similar measures may be imposed. Unofficial table of contents

Section 214 Envoy

Those who are responsible for the performance of tax obligations on the basis of which they are subject to tax supervision shall be represented by a member of his undertaking or undertaking responsible for the performance of those duties, requires the approval of the financial authority. This shall not apply to the representation in import duties within the meaning of Article 4 (10) of the Customs Code and Section 1 (1) sentence 3 of the Customs Administration Act in connection with the receipt of a customs-approved provision within the meaning of Article 4 (15) of the Customs Code. Customs code. Unofficial table of contents

Section 215 Ensure on the supervisory path

(1) The financial authority may ensure, by removing, affixing seals or by banning the use of a seal:

1.

goods subject to excise duties, which are subject to an office-holder

a)

in manufacturing establishments or other areas subject to notification which are not notified to the financial authority,

b)

in the case of trade without a packaging, designation, marking or tax code corresponding to the tax laws,

2.

Goods which are found in the area close to the border or in areas subject to the supervision of the border, if they have not been released for free circulation either in the form of Community goods or under the conditions laid down,

3.

the closure of the goods referred to in paragraphs 1 and 2,

4.

equipment intended for the manufacture of products subject to excise duty and which are located in a manufacturing plant not notified to the financial authority.

It is also permissible to ensure that the goods are first seized in a criminal proceedings and then made available to the financial authority. (2) A record is to be recorded on the freezing of the goods. The persons concerned (owners, owners) shall be notified of the guarantee as far as they are known. Unofficial table of contents

Section 216 Transfer into the ownership of the Federal Government

(1) According to § 215, the property of the Federal Republic of Germany shall be transferred to the property of the Federal Republic of Germany, provided that it is not drafted in accordance with Section 375 (2). This applies only if no claim to ownership is claimed. (2) The transfer of seized property into the property of the federal government shall be communicated to the persons concerned. If a data subject is not known, Section 10 (2) of the Administrative Appointing Act shall apply mutatily. (3) The transfer of ownership shall be effective as soon as the administrative act adopted by the financial authority is unquestionable. In the case of items connected to the ground and ground, the property shall be subject to the separation under the condition of the first sentence. The rights of third parties to a safety-related cause remain. However, the deletion of these rights may be arranged if the third party has contributed lightly to the fact that the object transferred into the property of the federal government was subject to the assurance or that he was entitled to the case in knowledge of the circumstances (4) Guaranteed goods can be sold before the transfer into the property of the Federal Government if their spoilage or a substantial reduction in their value threatens or their storage, care or connected with disproportionately large costs or difficulties; This purpose may also be used to separate items connected to the ground and ground. The proceeds shall come to the place of the goods. The divestment shall be carried out in accordance with the provisions of this law on the recovery of paved goods. The persons concerned shall be heard prior to the order of sale. The order and time and place of the divestment shall be communicated to them, as far as they are not. (5) If the circumstances which have led to the freezing of the goods have been brought back to the property of the Federal Republic of Germany, they shall be returned to the Federal Republic of Germany for the purposes of the Owners are not to be attributed or if the transfer to the property of the covenant appears to be an undue hardship for those affected. Third parties with good faith, whose rights are extinguish or affected by the transfer into the property of the federal government, shall be compensated appropriately from the proceeds of the goods. In addition, compensation may be granted to the extent that it would be undue hardship to refuse them. Unofficial table of contents

Section 217 Tax aid workers

In order to establish facts which are significant in terms of customs or excise duty, the financial authority may appoint persons who are not themselves affected by the result of the determination to act as tax aid workers.

Fifth Part
Collection procedure

First section
Realization, maturity and erasures of claims arising from the tax-debt ratio

1. Subsection
Implementation and maturity of claims arising from the tax-debt ratio

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Section 218 Implementation of claims arising from the tax-debt ratio

(1) The basis for the realisation of claims arising from the tax liability ratio (§ 37) are the tax assessments, the tax allowances, the liability claims and the administrative acts, which are determined by the tax benefits; In the case of the sowing surcharges, the implementation of the legal offence is sufficient (§ 240). The tax declarations (§ 168) are equal to the tax notices. (2) The financial authority shall decide on any disputes concerning the realization of the claims within the meaning of paragraph 1 by means of an accounting notice. This shall also apply if the dispute relates to a claim for reimbursement (Section 37 (2)). (3) If an application for a settlement or a notice of settlement is withdrawn on the basis of an appeal or at the request of the taxable person or a third party and, as a result of which a more favourable administrative act is adopted, the corresponding tax deductions may subsequently be deducted from the taxable person or another person. Section 174 (4) and (5) shall apply accordingly.

Footnote

(+ + + § 218 (3)): Art. 97 § 13a AOEG 1977 + + +) Unofficial table of contents

Section 219 Payment request in the case of liability claims

Unless otherwise specified, a liability debtor shall be subject to payment only in so far as the execution in the movable property of the tax debtor has not been successful or is to be assumed that the execution of the sentence is not would be hopeless. This limitation shall not apply if the liability is based on the liability of the liable debtor or tax avoidance or was legally obliged to withhold taxes and to pay off or to the detriment of another be paid. Unofficial table of contents

§ 220 Due date

(1) The maturity of claims arising from the tax training relationship is governed by the provisions of the tax laws. (2) If there is no special legal regulation on the due date, the claim shall become due with its formation, it shall be because a payment period has been granted in a service provision required in accordance with § 254. If, in the cases of the first sentence, the claim is based on the determination of claims arising from the tax-debt ratio, the due date shall not occur before the date of the notification of the fixing. Unofficial table of contents

Section 221 Deviating due date

If a taxable person has not paid a excise duty or the turnover tax on a number of occasions in good time, the financial authority may require that the tax should in each case be determined by the financial authority, but before the legal due date from the date on which the tax is incurred. The same shall apply if the assumption is justified that the receipt of a excise duty or the turnover tax is at risk; in place of the advance of the due date, security may also be required. In the cases of the first sentence, the imposition of the due date shall be admissible only if it has been announced to the taxable person in the event of a renewed non-legislative payment. Unofficial table of contents

Section 222 Stundung

The financial authorities may take full or part-time claims from the proportion of the tax liability if the confiscation at maturity would constitute a significant hardship for the debtor and the claim would not be jeopardised by the right to be stunted. In general, the deferment is to be granted only on application and against security. Tax claims against the tax debtor cannot be stashed, insofar as a third party (subject to an obligation to pay the tax) has to pay the tax on behalf of the tax debtor, in particular to withhold and deduct the tax. The deferment of the liability claim against the ensiderable person is excluded insofar as it has retained tax deductible amounts or has taken amounts that contain a tax. Unofficial table of contents

Section 223 (omitted)

2. Subsection
Payment, Invoice, Decree

Unofficial table of contents

§ 224 Place of performance, day of payment

(1) Payments to financial authorities shall be paid to the competent cash register. Outside the box office, payment means can only be handed over to an official who has been particularly empowered to accept payment appropriations outside the box office and who is able to expel himself therefrom. (2) An effective payment shall apply. as paid:

1.

in the event of a transfer or transfer of payment appropriations on the date of receipt, in the event of a devotion or transmission of cheques, however, three days after the date of receipt;

2.

in the case of transfer or deposit to an account of the financial authority and in the case of deposit with payment form

on the day on which the amount of the financial authority is credited,

3.

in the event of a direct debit authorisation

on the due date.

(3) Payments made by the financial authorities shall be unleanable. The Federal Ministry of Finance and the top national authorities responsible for the financial administration may allow exceptions for their business areas. The day of payment shall be deemed to be the third day following the devotion or dispatch of the order to the credit institution or, if the amount is not to be immediately debited, the third day after the payment has been made. (4) The responsible checkout can be closed for the delivery of payment appropriations against receipt. The provisions of paragraph 2 (1) shall apply if, in the event of the closure of cash registers in accordance with the first sentence, one or more branches of the Deutsche Bundesbank or, if they do not exist at the place of the cash register, one or more credit institutions are authorized at the place of the cashier's office , to accept payment means for the cash register against receipt.

Footnote

(+ + + § 224 para. 2 no. 1: For the first application, see: Art. 97 § 6 AOEG 1977 + + +) Unofficial table of contents

§ 224a Hingabe of art objects in payment instead of

(1) If a taxable inheritance or wealth tax is payable, it may be permitted by public service contract, that in payment instead of the ownership of art objects, art collections, scientific collections, libraries, Manuscripts and archives are transferred to the country to which the tax revenue is due, if their acquisition is of public interest because of their significance for art, history or science. The transfer of the property in accordance with the first sentence shall not be deemed to be a sale within the meaning of Section 13 (1) No. 2 sentence 2 of the Inheritance Tax Act. (2) The contract referred to in paragraph 1 shall require the written form; the electronic form shall be excluded. The taxable person shall direct the contract offer to the locally competent financial authority. Responsible for the conclusion of the contract is the supreme financial authority of the country, which is responsible for the tax revenue. The contract will be effective only with the approval of the supreme state authority responsible for cultural affairs; this consent will be obtained by the supreme financial authority. (3) If a contract is concluded, the tax liability shall be issued in the Contract agreed on the date of transfer of the property to the country which is entitled to the tax revenue. (4) As long as it is not determined whether a contract is concluded, the tax claim according to § 222 may be stundet. If a contract is concluded, it is necessary to dispense with the collection of interest rates for the duration of the payment. Unofficial table of contents

Section 225 Order of repayment

(1) If a taxable person owes several amounts and, if the amount paid is voluntary, it is not sufficient for the repayment of all debts, the debt determined by the taxable person upon payment shall be repaid. (2) Taxable persons shall not be subject to any provision, such as a voluntary payment which does not cover all debts, first of all the fines, then successively the periodic penalty payments, the tax deduction amounts, the other taxes, the costs incurred by the taxpayer, the costs incurred by the tax authorities, the costs incurred by Late surcharges, interest rates and sowing surcharges are cancelled. Within this order, the individual debt shall be classified according to its maturity; the financial authority shall determine the order of the repayment of amounts due at the same time and in the case of sowing surcharges. (3) The financial authority shall determine the order of the redemption, and if the amount available is not sufficient for the purpose of repayment of all debts which have been incurred as a result of the enforcement or recovery of the securities. Unofficial table of contents

Section 226

(1) The provisions of the civil law shall apply mutasensitily to the offsetting of claims arising out of the tax liability relationship and for the offsetting against these claims, unless otherwise specified. (2) Tax liability cannot be deducted if they are received by limitation or expiry of an exclusion period. (3) The taxable persons can only apply for an undisputed or legally binding claim against claims arising from the tax liability relationship. (4) The creditor shall be deemed to be creditor or creditor. Debtor of a claim from the tax-debt ratio also the body that manages the tax. Unofficial table of contents

Section 227 Decree

The financial authorities may, in whole or in part, make claims on the basis of the tax liability relationship if their recovery according to the situation of the individual case would be unfair; under the same conditions, sums already paid may be reimbursed or will be credited.

3. Subsection
Payment limitation

Unofficial table of contents

Section 228 Subject of the limitation period, period of limitation

Claims arising from the tax liability relationship shall be subject to a special payment limitation period. The limitation period shall be five years. Unofficial table of contents

§ 229 Beginning of the statute of limitations

(1) The statute of limitations shall begin at the end of the calendar year in which the claim has become due for the first time. However, it shall not commence before the end of the calendar year in which the determination of a claim arising out of the tax liability relationship, its cancellation, modification or correction has become effective in accordance with Section 129, from which the claim is based; (2) If a notice of liability has been issued without a request for payment, the limitation period shall begin with the end of the calendar year in which the notice of liability has been effective.

Footnote

(+ + + § 229 (1) sentence 2: To apply, see Art. 97 § 14 (3) AOEG 1977 + + +) Unofficial table of contents

§ 230 inhibition of the statute of limitations

The limitation period shall be inhibited as long as the claim for force majeure within the last six months of the limitation period cannot be followed. Unofficial table of contents

Section 231 Adjournment of the statute of limitations

(1) The statute of limitations shall be interrupted by the written declaration of the claim, by delay in payment, by the suspension of the enforcement, by the suspension of the duty of the debtor for the payment of duties, by means of a suspension of the obligation to pay, by means of a suspension of the obligation to pay the debtor, by means of a Security performance, enforcement order, enforcement action, notification in insolvency proceedings, inclusion in an insolvency plan, or a judicial debt resettlement plan, by inclusion in a procedure that the remaining indebted debt for the debtor has the objective, and by Investigations by the financial authority according to the place of residence or the place of residence of the payer. Article 169 (1), third sentence, applies mutatis mutin.( 2) The interruption of the limitation period by postponement of payments, by stuning, by suspension of the enforcement, by suspension of the obligation of the debtor to pay the duties, by means of security, by means of an enforcement order leading to a right of payment, a compulsory mortgage or any other preferential right to satisfaction, by filing in the insolvency proceedings, by being included in an insolvency plan or a judicial debt settlement plan or Inclusion in a procedure aimed at relieving the debt of the debtor continues until the delay in payment, the suspension, the suspension of the enforcement, the suspension of the obligation on the debtor to pay the duties or the deferment of enforcement have expired, the security, the right of attachment, the compulsory mortgage, or any other right of preferential treatment shall be satisfied, the insolvency proceedings shall be terminated, the insolvency plan or the court order Debt recovery plan is fulfilled or becomes obsolete, the remaining debt relief is effective or the procedure to which the residual debt is liberated will be terminated prematurely. If a claim is made against the financial authority, the interruption of the limitation period thus entered shall not expire before a final decision has been made on the claim. (3) With the end of the calendar year in which the interruption , a new limitation period begins. (4) The limitation period shall be interrupted only in the amount of the amount to which the interruption of the period of limitation relates.

Footnote

(+ + + § 231 (1) sentence 1 and (2) sentence 1: To be applied, see Art. 97 § 14 (4) AOEG 1977 + + +) Unofficial table of contents

Section 232 Impact of the statute of limitations

The period of limitation shall remove the claim from the tax liability relationship and the interest which it depends on.

Second section
Interest rate, sowing surcharges

1. Subsection
Interest rate

Unofficial table of contents

Section 233 Principle

Claims arising from the tax liability ratio (§ 37) shall only be remunerated insofar as this is required by law. Entitlement to tax benefits (Section 3 (4)) and the corresponding claims for reimbursement shall not be discounted. Unofficial table of contents

Section 233a tic interest on tax repayments and tax refunds

(1) If the determination of the income, corporate, capital, turnover or trade tax leads to a difference in the meaning of paragraph 3, this amount shall be galvanissed. This shall not apply to the fixing of advance payments and tax deductises. (2) The interest rate shall commence 15 months after the end of the calendar year in which the tax has been incurred. It starts for the income and corporate income tax 23 months after that date, when the income from agriculture and forestry outweighs the other income at the first-time tax-fixing. It ends at the end of the day on which the tax determination becomes effective. (2a) Insofar as the tax determination is based on the consideration of a retroactive event (§ 175 (1) sentence 1 no. 2 and para. 2) or on a loss of loss pursuant to § 10d (1) of the Income tax law, the interest rate shall begin by way of derogation from the first sentence of the first sentence of paragraph 2 and 2 15 months after the end of the calendar year in which the retroactive event occurred or the loss arose. (3) The calculation of the interest rate shall be determined by the the tax fixed in order to reduce the amount of tax deducted from the tax to be paid in order to: Corporation tax to be applied and the advance payments fixed up to the start of the interest rate (difference of difference). In the case of wealth tax, the difference in the amount of the interest rate calculation is the fixed tax, reduced by the advance payments fixed or the annual tax fixed so far. A difference in favour of the taxable person shall be charged only up to the amount of the amount to be reimbursed; the interest shall begin at the earliest with the date of payment. (4) The determination of the interest shall be linked to the tax fixing. (5) If the tax fixing is cancelled, amended or corrected in accordance with § 129, a previous rate fixing shall be amended; the same shall apply if the credit transfer is withdrawn, revoked or corrected in accordance with section 129. The purpose of the calculation of the interest rate is the difference between the tax fixed and the tax fixed in advance, in each case reduced by the amount of tax deducted and by the corporation tax to be charged. Interest shall be added to the amount of the interest accruing to this effect so far, and interest paid in the case of a difference in favour of the taxable person shall be the amount of interest fixed. In addition, the third sentence of paragraph 3 shall apply. (6) Paragraphs 1 to 5 shall apply in respect of the implementation of the wage tax annual compensation. (7) For the purposes of paragraph 2a, paragraphs 3 and 5 shall apply, with the proviso that the difference shall apply in the case of: Part-Different amounts shall be divided each with the same beginning of interest; for each part-the amount of difference shall be calculated separately and in the chronological order of the sub-difference amounts, beginning with the interest on the Part-Differing amount with the oldest interest rate start. Where a partial difference is obtained for the benefit of the taxable person, interest fixed at the earliest from the beginning of the interest rate applicable to this part-difference in amount shall not be fixed at the earliest; interest for the period up to the start of the Interest rate of this part-difference amount will remain final. This shall also apply if, within the same interest rate calculation, interest has been calculated on a part of the difference in the benefit of the taxable person.

Footnote

(+ + + § 233a F. 25.7.1988: See for the validity of the report). Art. 97 § 15 para. 4 AOEG 1977 + + +)
(+ + + § 233a (2) sentence 2: For the validity cf. Art. 97 § 15 para. 11 AOEG 1977 + + +)
(+ + + § 233a (2) sentence 3: To apply, see Art. 97 § 15 (9) AOEG 1977 + + +)
(+ + + § 233a (2a)): Art. 97 § 15 (8) AOEG 1977 + + +)
(+ + + § 233a (5)): Art. 97 § 15 (6) AOEG 1977 + + +) Unofficial table of contents

Section 234 Stundungszinsen

(1) Interest is levied for the duration of a grant of claims arising out of the tax-debt ratio. If the tax notice is cancelled, amended or corrected in accordance with § 129 after the end of the payment, the interest that has been incurred until then shall remain unaffected. (2) The interest may be waived in whole or in part if the survey is carried out according to the situation of the (3) Interest pursuant to § 233a, which have been fixed for the same period, shall be set off.

Footnote

(+ + + § 234: For the validity cf. cf. Art. 97 § 15 (6) AOEG 1977 + + +) Unofficial table of contents

Section 235 Remuneration of evasic taxes

(1) Taxes are to be galvanissed. The interest debtor is the one whose advantage the taxes have been brought to an advantage. Where tax evasion is committed by the fact that a person other than the tax debtor does not fulfil his obligation to tax deducted taxes on the financial authority or to pay taxes at the expense of another, he/she shall be Interest-rate debtor. (2) The interest rate starts with the entry of the reduction or the obtaining of the tax share, unless the amounts of money that have been withdrawn would have become due only later without the tax evasion. In such a case, the later date shall be determined. (3) The interest rate shall end with the payment of the evasive taxes. Interest is not levied under this provision for a period of time for which a sowing surcharge has been infused, payment of the payment or the suspension of the payment. If the tax notice is cancelled after the end of the interest rate, changed or corrected in accordance with § 129, the interest accrued until then shall remain unaffected. (4) Interest pursuant to section 233a, fixed for the same period, shall be set off.

Footnote

(+ + + § 235 F. 25.7.1988 and F. 21.12.1993: Art. 97 § 15 (4) and (4) Article 6 (6) AOEG 1977 + + +) Unofficial table of contents

§ 236 Process interest on refunds

(1) Where a legally binding court decision or, on the basis of such a decision, a fixed tax is reduced or a tax refund is granted, the amount to be repaid or payable shall be subject to the provisions of the following: 3 from the day of the right to be galvanissed until the day of payment. If the amount to be refunded has been paid only after the time has been paid, the interest shall begin with the date of payment. (2) Paragraph 1 shall apply mutatily if:

1.

the litigation is carried out by repealing or amending the administrative act under appeal or by the adoption of the administrative act requested, or

2.

a final judicial decision or an indisputable administrative act by which the litigation has been carried out;

a)

the reduction of the tax laid down in a notice of follow-up,

b)

on the reduction of the trade tax after the change in the amount of the trade tax

.

(3) An amount to be paid or to be paid shall not be discounted insofar as the costs of the appeal have been imposed on the person concerned in accordance with the first sentence of section 137 of the financial court order. (4) Interest in accordance with § 233a, which is fixed for the same period (5) A notice of interest is not to be cancelled or amended if the tax notice is repealed, amended or corrected in accordance with section 129 after the conclusion of the appeal procedure.

Footnote

(+ + + § 236 F. 25.7.1988 and F. 21.12.1993: Art. 97 § 15 (4) and (4) Article 6 (6) AOEG 1977 + + +) Unofficial table of contents

Section 237 Interest on suspension of enforcement

(1) Insofar as an objection or an action against a tax notice, a tax declaration or an administrative act, which repeals or amends a tax refund certificate, or an opposition decision on one of the above Whereas the administrative act has been definitively not successful, the amount due in respect of which the enforcement of the contested administrative act has been suspended shall be galvanissed; Sentence 1 shall apply accordingly if, after the application of a formal out-of-court or judicial remedy against a fundamental decision (Section 171 (10)) or a decision of appeal on a fundamental decision, the full education of a (2) Interest shall be levied on the date of receipt of the out-of-court appeal to the authority whose administrative act is challenged, or from the day of the legal proceedings before the Court of First Instance, until the date on which the Suspension of enforcement ends. Where enforcement has not been suspended until after the receipt of the out-of-court appeal or only after the right of justice, the rate of return shall begin on the date on which the effect of the suspension of enforcement begins. (3) (1) and (2) are to be applied accordingly if, after the suspension of the enforcement of the income tax rate, the corporate tax rate or a notice of detention, the enforcement of a trade tax measure or a trade tax rate is suspended (4) § 234 (2) and (3) apply accordingly. (5) An interest-rate notice is not , if the tax notice is repealed after the conclusion of the appeal procedure, amended or corrected in accordance with section 129.

Footnote

(+ + + § 237 F. 21.12.1993: See also the application. Art. 97 § 15 (6) AOEG 1977 + + +) Unofficial table of contents

§ 238 Amount and calculation of interest

(1) The interest rate is one and a half per cent for each month. They shall be paid only for full months from the date on which the interest rate starts, but shall remain out of the way for the beginning of months. If the claim to be inked is terminated by an offsetting, the day on which the debt is to be paid shall be deemed to be the day of the payment. (2) For the calculation of the interest, the amount to be charged shall be charged to the next one by 50 euros. Divisible amount.

Footnote

(+ + + § 238 para. 2: To apply) Art. 97 § 15 para. 10 AOEG 1977 + + +) Unofficial table of contents

Section 239 fixing interest rates

(1) Interest rates shall apply in accordance with the rules applicable to the taxation, but the period of the fixing period shall be one year. The fixing period shall begin:

1.

in the cases of section 233a, the end of the calendar year in which the tax has been fixed, repealed, amended or rectified in accordance with section 129;

2.

in the cases of section 234 with the end of the calendar year in which the stundown has ended,

3.

in the cases referred to in Article 235 of the calendar year in which the suspension of the evasive taxes has become indisputable, but not before the end of the calendar year in which an end-of-life criminal proceedings have been concluded in a legally binding manner,

4.

in the cases of § 236 with the end of the calendar year in which the tax has been reimbursed or the tax payment has been paid,

5.

in the cases of § 237 with the end of the calendar year in which an objection or an action for a challenge has been finally unsuccessful.

The fixing period does not expire in the cases of § 233a, as long as the tax arrests, their cancellation, their modification or their correction according to § 129 are still admissible. (2) Interest rates are rounded to full euro for the benefit of the taxable person to be fixed. They shall be fixed only if they are at least EUR 10.

Footnote

(+ + + § 239 F. 25.7.1988: See for the validity of the text). Art. 97 § 15 para. 4 AOEG 1977 + + +)
(+ + + § 239 (1) F.21.12.1993: To apply to the validity of the Art. 97 (10) (5) and Section 15 (3) AOEG 1977 + + +)

2. Subsection
Saw surcharges

Unofficial table of contents

§ 240 Late surcharges

(1) If a tax is not paid up to the end of the due date, an allowance of 1 per cent of the rounded backward tax amount shall be paid for each of the month in which the transaction is held; the following shall be rounded off to the next by: 50 Euro divisible amount. The same applies to tax refunds and liability liabilities to be repaid in so far as liability extends to taxes and tax payers to be repaid. The abatment provided for in the first sentence shall not enter into force before the tax has been fixed or declared. If the fixing of a tax or tax compensation is cancelled, amended or corrected in accordance with section 129, the sowing surcharges implemented until then shall remain unaffected; the same shall apply if a notice of liability has been withdrawn, revoked or pursuant to § 129 is corrected. If the claim is made by offsetting, sowing surcharges shall remain unaffected, which are incurred up to the due date of the guilt of the offending. (2) Say surcharges shall not be incurred in the case of tax anceshes. (3) A sowing surcharge shall be incurred in the event of a loss of income. Failure up to three days not collected. This does not apply in the case of payment in accordance with § 224 para. 2 no. 1. (4) In the cases of the total debt, sowing surcharges are incurred in relation to each defaulting total debtor. All in all, however, no additional surcharge would have to be paid than would have been deemed to have been caused if the defaulting had occurred only with a total debtor.

Footnote

(+ + + § 240: For application cf. Art. 97 § 16 (1) and (1) 2 AOEG 1977 + + +)
(+ + + § 240: For application cf. § 18 para. 4e UStG 1980 + + +)
(+ + + § 240 (1): For the first application, see: Art. 97 § 16 (4) AOEG 1977 + + +)
(+ + + § 240 (1) sentence 1: To apply, cf. Art. 97 § 16 (5) AOEG 1977 + + +)
(+ + + § 240 (3): For the application, see Art. 97 § 16 (3) AOEG 1977 + + +)
(+ + + § 240 (3) sentence 1: For the first application, see: Art. 97 § 16 (6) AOEG 1977 + + +)

Third Section
Security Performance

Unofficial table of contents

Section 241 Type of security

(1) Anyone who has to provide security in accordance with the tax laws can provide it

1.

by deposit of funds circulating within the scope of this Act to the competent financial authority,

2.

by pledging the securities referred to in paragraph 2, which have been entrusted by the Deutsche Bundesbank (Bundesbank) or a credit institution for the safekeeping sector, which is admitted to the security deposit business, which is admitted to the deposit business, if the lien no other rights. The liability of the securities for claims of the depositary for their safekeeping and administration shall remain unaffected. The pledging of securities is the pledge of shares in a collection stock according to § 6 of the Depository Law in the adjusted version published in the Federal Law Gazan Part III, outline number 4130-1, as last amended by Article 1 of the Law of 17 July 1985 (BGBl. 1507), equal to,

3.

in the case of a pledge of savings associated with the handing over of the savings book to a credit institution which is admitted to the deposit business within the scope of this Act, if the lien does not apply to other rights,

4.

by pledging claims registered in a Federal Government's debtor, a special asset of the Federation or a country, if no other rights are given to the right of pledge,

5.

by order of

a)

first-tier mortgages, basic or pension liabilities on land or inheritance rights, which are covered by this law,

b)

first-tier ships ' mortgages on ships, shipbuilders or swimming docks, which are registered in a ship register or shipbuilder's register held within the scope of this Act,

6.

by pledging claims, for which a first-tier transport mortgage exists at a property or inheritance law situated within the scope of this Act, or by pledging of first-tier basic debt or pension debts to the The scope of this Act shall be based on land or inheritance rights if there are no prior rights in the claims, basic debts or pension liabilities,

7.

by guilt, guarantee or exchange obligations of a suitable tax guarantor (§ 244).

(2) Securities within the meaning of paragraph 1 (2) shall be

1.

Federal debt securities, a special asset of the federal government, a country, a municipality or a community association,

2.

Debt securities issued by intergovernmental bodies to which the Federal Government has transferred sovereign rights, if they are admitted to official stock exchange trading within the scope of this Act,

3.

Bonds issued by the Deutsche Genossenschaftsbank, the Deutsche Siedlungs-und Landesrentenbank, the Deutsche compensatory bank, the Kreditanstalt für Wiederaufbau (Kreditanstalt für Wiederaufbau) and the Agricultural Rentenbank (LandGL),

4.

Pfandbriefe, communal bonds and related debt securities,

5.

Debt securities, whose interest and repayment are guaranteed by the Federal Government or by a country.

(3) A tax-closed warehouse of taxable goods shall be deemed to be sufficient security for the tax on which it is subject. Unofficial table of contents

Section 242 Effects of the deposit of payment appropriations

Means of payment, which are deposited in accordance with Section 241 (1) No. 1, shall pass into the property of the corporation, which belongs to the financial authority in which they have been deposited. The claim for repayment is not to be galvanissed. With the deposit, the body, whose claim is to be secured by the deposit, acquires a lien on the claim for the refund of the deposited means of payment. Unofficial table of contents

Section 243 pledging of securities

The security performance through pledging of securities in accordance with § 241 (1) No. 2 shall only be permissible if the distributor takes over the responsibility for the ability to regain the security. The assumption of this liability shall include liability for:

1.

that the backer's right of recovery is not limited by legal arrest and seizure,

2.

that the securities referred to in the list of securities issued are not reported as stolen or lost and are not subject to a payment ban or declared to be a declaration of force or declared powerless,

3.

that the securities are denominated in the holder, or, if they are issued on the name of the holder, provided with a blank loan and are not otherwise blocked, and that the interest certificates and the renewal certificates are in the pieces.

Unofficial table of contents

Section 244 Tax guarantor

(1) Debt pledges and guarantees under the Civil Code, as well as exchangeable obligations under Article 28 or 78 of the Exchange Act, shall be deemed to be collateral only if they have been submitted or received by persons who:

1.

have assets adequate to the extent of the security to be provided, and

2.

have their general or an agreed place of jurisdiction within the scope of this Act.

Guarantees must include the waiver of the plea in accordance with Section 771 of the Civil Code. Debt promises and statements of guarantee shall be issued in writing; the electronic form shall be excluded. The guarantors and the collateral takers must not be able to provide mutual security and not be economically intertwined. On the acceptance of guarantor declarations in the proceedings according to the A.T.A. -Convention of 6 December 1961 (BGBl. 948) and the TIR Convention of 14 November 1975 (BGBl. 1979 II p. 445), the Federal Ministry of Finance decides in their respective valid versions. On the adoption of guarantees for guarantees in the form of security titles in accordance with Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down detailed rules for the implementation of Council Regulation (EEC) No 2913/92 on Adoption of the Community Customs Code (OJ L 327, 30.4.2004, p EC No 1) and to the Convention of 20 May 1987 on a common transit procedure (OJ L 327, 31.12.1987, p. EC No 2), the Federal Finance Directorate (Bundesfinanzdirektion Nord) decides in its respective valid versions. (2) The Federal Finance Directorate may authorise credit institutions and insurance undertakings providing other security in general, as tax guarantors, if they are authorised to operate within the scope of this law. The Federal Finance Directorate is responsible for the approval, in whose district the seat of the company is located. In the case of foreign companies which have an establishment within the scope of this Act, the responsibility for the place of establishment is determined by a number of branches after the place of the most economically significant; there is no The branch office is responsible for the Federal Finance Directorate, in whose district a guarantee is to be taken over for the first time. A maximum amount shall be fixed in the case of approval (guarantee sum). The total liabilities arising from debt pledges, guarantees and reciprocal obligations which the tax guarantor has assumed in relation to the financial administration shall not exceed the amount of the guarantee. Unofficial table of contents

§ 245 Security performance by other values

The financial authority may, at its discretion, accept any collateral other than the collateral referred to in § 241. Preference shall be given to assets which offer greater security or which can be used in the event of an occurrence of extraordinary circumstances without significant difficulty and within a reasonable period of time. Unofficial table of contents

§ 246 Accepting values

The financial authority shall determine, at its discretion, the values to which the goods are to be considered as collateral. However, the acceptance value shall not exceed the proceeds to be expected in the case of recovery less the cost of recovery. It shall not be subject to the values listed in Section 241 (1) (2) and (4) and in the case of movable property, which shall be accepted as collateral pursuant to § 245, Section 234 (3), § 236 and § 237 sentence 1 of the Civil Code. . Unofficial table of contents

Section 247 Exchange of collateral

Anyone who has provided security in accordance with § § 241 to 245 shall be entitled to replace the security or part of it by another security appropriate in accordance with § § 241 to 244. Unofficial table of contents

§ 248 Nachschusobligation

If there is insufficient security, it must be supplemented or otherwise safe.

Sixth Part
Enforcement

First section
General provisions

Unofficial table of contents

Section 249 Enforcement authorities

(1) The financial authorities shall be able to execute administrative acts calling for cash, any other act, culpability or omission in the administrative procedure. This also applies to tax applications (§ 168). Enforcement authorities are the financial offices and the main offices; § 328 para. 1 sentence 3 remains unaffected. (2) In order to prepare the execution, the financial authorities can determine the assets and income ratios of the enforcing debtor. The financial authority may also, pursuant to § 30, the data which it may use in respect of its enforcement on the basis of taxes and other tax-related benefits, also in the case of enforcement on the grounds of other cash benefits as tax and tax Use secondary services. Unofficial table of contents

Section 250 Request for enforcement

(1) Where a executing authority, at the request of another enforcement authority, carries out enforcement measures, it shall replace the other enforcement authority. The requesting executing authority shall remain responsible for the enforceability of the claim. (2) If the requested executing authority deems it to be uncompetent, or if it considers the act to which it has been requested, it shall be deemed to be inadmissible, it shall inform the Commission of the following: the concerns raised by the requesting enforcement authority. If it is in the execution of the request and if the requested executing authority rejects the execution, the supervisory authority of the requested executing authority shall decide. Unofficial table of contents

Section 251 Enforceable administrative acts

(1) Administrative acts may be enforced unless their enforcement is suspended or the enforcement is inhibited by the filing of an appeal (§ 361; § 69 of the Financial Courts Code). In addition, import and export duties can only be carried out in so far as the obligation to pay the duties of the customs debtor is not suspended (Article 222 (2) of the Customs Code). (2) The provisions of the Insolvency order as well as § 79 para. 2 of the Federal Constitutional Court Act. In the cases of § 201 para. 2, § 257 and 308 (1) of the insolvency order against the debtor, the financial authority is entitled to execute administrative proceedings against the debtor. (3) The financial authority in the insolvency proceedings shall be entitled to a claim from the financial authority. In the event of a tax-debt ratio as an insolvency claim, it shall, if necessary, establish the insolvency requirement by means of a written administrative act.

Footnote

(+ + + § 251 (2) sentence 1 and (2) sentence 2: To be applied, see Art. 97 § 11a AOEG 1977 + + +)
(+ + + § 251 (3)): Art. 97 § 11a AOEG 1977 + + +) Unofficial table of contents

Section 252 Enforcing believer

In the enforcement proceedings, the body shall be deemed to be the creditor of the claims to be enforced, to which the executing authority belongs. Unofficial table of contents

Section 253 enforceable debtor

The debtor is the person against whom an enforcement procedure in accordance with § 249 is directed. Unofficial table of contents

§ 254 Conditions for the commencement of enforcement

(1) Unless otherwise specified, enforcement shall not commence unless the performance is due and the debtor has been requested to perform or have been subjected to a performance or omission (service offer) and since the request at least one week. The service provision may be linked to the administrative act to be carried out. A service offer is also required if the administrative act acts against the executing debtor without having been disclosed to him. In so far as the debtor has not provided a service due to him on the basis of a tax declaration, there is no need for a service offer. (2) A service offer due to the sowing surcharges and interest rates does not need to be provided if it is together with the tax. This shall apply mutationally to the cost of enforcement if they are recovered together with the main claim. Unofficial table of contents

Section 255 Enforcement against legal persons under public law

(1) Enforcement shall not be permitted against the Federal Government or any country. In addition, enforcement shall be admissible only with the consent of the supervisory authority concerned against legal persons governed by public law which are subject to the supervision of the State. The supervisory authority shall determine the date of execution and the assets to which it may be executed. (2) The restrictions set out in paragraph 1 shall not apply to public credit institutions. Unofficial table of contents

Section 256 Objections to enforcement

Objections to the administrative act to be executed shall be pursued outside the enforcement procedure by means of the legal remedies approved for that purpose. Unofficial table of contents

Section 257 Cessation and restriction of enforcement

(1) Enforcement shall cease or be restricted as soon as:

1.

the conditions of enforceability of Section 251 (1) have been omitted,

2.

the administrative act to which it is enforceable shall be repealed;

3.

the entitlement to the benefit has been granted,

4.

the performance has been stunded.

(2) In the cases referred to in paragraph 1 (2) and (3), any enforcement measures already taken shall be repealed. If the administrative act has been annulled by a court decision, this shall apply only in so far as the decision has become indisputable and does not have to be adopted by a new administrative act on the basis of the decision. In addition, the enforcement measures shall continue to exist, unless their repeal has been expressly ordered. Unofficial table of contents

Section 258 Cessation or restriction of enforcement

To the extent that enforcement is undue on a case-by-case basis, the executing authority may suspend or restrict it in the event of a enforcement action or repeal an enforcement measure.

Second section
Enforcement in respect of monetary claims

1. Subsection
General provisions

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Section 259 Mahnung

The debtor is generally to be admonished with a payment period of one week prior to the start of execution. A reminder shall not be required if the executing debtor is reminded of the payment prior to the occurrence of the due date. The payment may also be made public by public notice. Unofficial table of contents

Section 260 indication of the debt base

The amount of the debt to be paid shall be indicated in the order of enforcement or in the pledge.

Footnote

(+ + + § 260: For application cf. Art. 97 § 17 AOEG 1977 + + +) Unofficial table of contents

Section 261

Claims arising from the tax debt ratio may be deposited if it is established that the confiscation will not be successful, or if the cost of the confiscation is disproportionate to the amount. Unofficial table of contents

§ 262 Rights of third parties

(1) In the event that a third party asserts that he is entitled to a right to dispose of the object of execution, or if objections are raised in accordance with § § 772 to 774 of the Code of Civil Procedure, the opposition to the execution of the law shall be , where necessary, to be brought before the ordinary courts by an action. A third party shall also be deemed to be liable for the purpose of enforcing the execution in a property managed by him, if he asserts that objects belonging to him are affected by the execution. § § 769 and 770 of the Code of Civil Procedure are applicable to the cessation of enforcement and the abolition of enforcement measures. (3) The action is exclusively for the purposes of the law. (3) The legal proceedings are only applicable to the to the court in whose district enforcement is carried out. If the action against the agency of which the executing authority belongs and the debtor is directed against the debtor, they shall be contended. Unofficial table of contents

§ 263 Enforcement against spouses or life partners

The provisions of § § 739, 740, 741, 743, 744a and 745 of the Code of Civil Procedure shall be applied accordingly for the purpose of enforcement against spouses or life partners.

Footnote

(+ + + § 263: For application, see Art. 97 (1) (10) AOEG 1977 + + +) Unofficial table of contents

§ 264 Enforcement against Nießbraucher

The provision of Section 737 of the Code of Civil Procedure shall be applied accordingly for the purpose of enforcement in items subject to the use of a property. Unofficial table of contents

§ 265 Enforcement against heirs

The provisions of § § 1958, 1960 para. 3, § 1961 of the Civil Code as well as § § 747, 748, 778, 779, 781 to 784 of the Code of Civil Procedure are to be applied accordingly for the execution of heirs. Unofficial table of contents

Section 266 Other cases of limited liability

The provisions of § § 781 to 784 of the Code of Civil Procedure are limited to the limited liability according to § 1489 of the Civil Code, the provision of § 781 of the Code of Civil Procedure is to be applied according to § § 1480, 1504 and 2187 of the Civil Procedure Code. Civic Code of Limited Liability shall apply accordingly.

Footnote

(+ + + § 266: See also Art. 97 § 11a AOEG 1977 + + +) Unofficial table of contents

Section 267 Enforcement proceedings against non-legal persons ' associations

In the case of non-legal persons ' associations, which are taxable as such, an enforceable administrative act against the association of persons is sufficient for the purposes of enforcement in their assets. This shall apply in accordance with the assets and other taxable entities similar to those of a legal person.

2. Subsection
Allocation of total debt

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Section 268 Principle

Where a person is a total debtor because they have been subject to a tax on income or property tax, each of them may request that the execution of those taxes be limited to the amount which he or she is liable to pay for the purposes of the tax. in accordance with § § 269 to 278 in the case of a division of taxes. Unofficial table of contents

Section 269 Request

(1) The application shall be made in writing at the tax office responsible for taxation on the basis of income or property at the time of application for taxation. (2) The application may not be made at the earliest after the announcement of the The offer is provided. After full repayment of the backward tax, the application is no longer admissible. The application shall contain all the information necessary for the distribution of the tax, provided that such information does not appear in the tax declaration. Unofficial table of contents

§ 270 General allocation scale

The backward tax is to be divided according to the ratio of the amounts which would result from individual assessment in accordance with Section 26a of the Income Tax Act and § § 271 to 276. In so doing, the actual and legal findings on the basis of the tax fixing at the time of the concentration are the determining factor, unless the application of the rules on the individual assessment leads to derogations.

Footnote

(+ + + § 270: For the first application, see Art. 97 § 17e AOEG 1977 + + +) Unofficial table of contents

Section 271 Distribution scale for wealth tax

The wealth tax shall be divided as follows:

1.

Subject to the derogations in points 2 and 3, the rules of the valuation law and the property tax law shall be presumed to be the basis for the calculation of the assets and the wealth tax of the individual debtors, as amended by the provisions of the valuation law and the property tax law. This is based on the basis of the assessment.

2.

The economic assets of a spouse or partner, which have been attributed to the other spouse or partner in the event of the pooling of agricultural or forestry assets or as an operating assets, shall be as their own country and Forestry assets or their own operating assets.

3.

Debts which are not in economic context with certain economic goods attributed to a total debtor shall be issued in accordance with the same parts for each of the total debtors, provided that a certain debtor does not comply with the you can see.

Footnote

(+ + + § 271: For application cf. Art. 97 (1) (10) AOEG 1977 + + +) Unofficial table of contents

Section 272 Distribution scale for advance payments

The backward advance payments shall be allocated in proportion to the amounts which would result from a separate fixing of the advance payments. An application for the allocation of advance payments shall also be deemed to be a request for the distribution of the further advance payments due in the same assessment period and of any final payment. After the assessment has been carried out, a final allocation shall be made. The total tax less the amounts which have not been included in the distribution of advance payments shall be broken down. In so doing, the amounts paid by it to the total debtors shall be set off against the total debtor. Where an overpayment is payable in relation to the allocation amount, the amount paid shall be reimbursed. (2) If the advance payments are not distributed until after the apportionment, the scale of the allocation applicable to the tax assessed shall be applied. Unofficial table of contents

Section 273 Distribution scale for tax repayment

(1) If the change in a tax arrestment or its correction pursuant to section 129 leads to a tax repayment, the backward tax arising from the recovery shall be divided in proportion to the excess amounts which are the result of a comparison of the (2) The distribution scale referred to in paragraph 1 shall not apply if the tax previously established has not yet been eradicated.

Footnote

(+ + + § 273 (1): For the first application, see: Art. 97 § 17e AOEG 1977 + + +) Unofficial table of contents

Section 274 Special division scale

By way of derogation from § § 270 to 273, the backward tax may be broken down according to a scale proposed jointly by the general debtors, if the repayment is ensured. The Community proposal must be submitted in writing or declared to be written; it shall be signed by all the general debtors. Unofficial table of contents

§ 275 (omitted)

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Section 276 Backward tax, initiation of enforcement

(1) If the application is filed before the enforcement of the application to the financial authority, the tax due at the time of receipt of the application shall be divided. (2) If the application for the initiation of enforcement is filed, the application shall be made available in the The date on which the execution of the execution of the execution shall be carried out and which shall be carried out shall be divided. (3) Tax deductites and advance payments fixed separately shall be included in the apportion, even if they are before the position of the (4) The backward tax also includes: (5) The execution shall be deemed to have been initiated with the copy of the notice of residue as initiated. (6) Payments which, in the cases referred to in paragraph 1, after the application, in the cases referred to in paragraph 2, after the initiation of the Where enforcement has been carried out by an overall debtor or that the breakdown is to be included in the allocation in accordance with paragraph 3, the debtor shall be credited with the debtor who made it or for which he or she has been made. If there is an overpayment in relation to the allocation amount, the amount paid shall be reimbursed.

Footnote

(+ + + § 276 (4): For application, see § 9 (5) sentence 2 InfrAG + + +) Unofficial table of contents

§ 277 Enforcement

As long as the application for the restriction of enforcement is not ruled out, enforcement measures may only be carried out as far as is necessary to secure the claim. Unofficial table of contents

§ 278 Restriction of enforcement

(1) According to the apportionment, enforcement may be carried out only on the basis of the amounts to be paid to the individual debtors. (2) If a debtor is to be paid, in or after the apportionment period, by a person with whom he or she is responsible; for the remaining tax arrears, free of charge assets, the consignee may, until the end of the tenth calendar year after the date of the grant of the grant, over the amount referred to in paragraph 1, up to the amount of the value of this allowance for the tax shall be taken. This does not apply to common occasional gifts. Unofficial table of contents

Section 279 Form and content of the division's modest

(1) The application for the restriction of enforcement shall be decided in a uniform manner with regard to the parties after the initiation of enforcement by written notice (notification of the grant). However, a decision is not required if enforcement measures are not taken or enforcement measures have already been taken. (2) The decision to grant the grant has the amount of the total debtor's total debtor to be accompanied by a pro-rata, which shall be accompanied by an instruction, which shall be admissible and within which time-limit and by which authority he shall be required to be inserted. It should also include:

1.

the amount of the tax to be paid,

2.

the date of the calculation of the backward tax,

3.

the amount of the tax bases attributed to each of the total debtors, if the total debtor's information has deviated from the information provided,

4.

the amount of the tax on the individual total debtor in the case of individual assessment (§ 270),

5.

the amounts to be attributed to the total debtor's tax.

Footnote

(+ + + § 279 para. 2 sentence 2 no. 4: For the first application, see: Art. 97 § 17e AOEG 1977 + + +) Unofficial table of contents

Section 280 Amendment of the split-up

(1) Except in the cases of § 129, the notification of the division may only be changed if:

1.

it is subsequently known that the division was based on incorrect information and that the backward tax could not be recovered in whole or in part as a result of incorrect allocation,

2.

the backward tax is increased or reduced by repealing or amending the tax fixing or its correction in accordance with § 129.

(2) Upon completion of the execution, a change in the distribution notice or his correction according to § 129 is no longer admissible.

3. Subsection
Enforcement in movable property

I.
General

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§ 281 Pfändung

(1) Enforcement in the movable property shall be effected by pledge. (2) The seizure shall not be extended further than is necessary to cover the sums of money to be paid and the costs of enforcement. (3) The pledge if the recovery of the pfändable objects does not allow a surplus to be expected of the costs of execution. Unofficial table of contents

Section 282 Action of the seizure

(1) By the pledge, the body of the authority which belongs to the executing authority acquires a lien on the object to be paved. (2) The lien shall grant it the same rights as a pledge in the sense of the Civil code; the right to deposit and preferential rights is not equal to that pledge in insolvency proceedings. (3) The right of lien, based on an earlier plea, goes to the person who is justified by a subsequent pledge. . Unofficial table of contents

§ 283 Exclusion of warranty claims

If an object is sold on the basis of the seizure, the acquirer shall not be entitled to a guarantee on account of a defect in the law or because of a defect in the case in question. Unofficial table of contents

Section 284 Property of the enforceable debtor

(1) The enforceable debtor shall, at the request of the executing authority, provide information on his assets in respect of his assets in accordance with the following provisions if he does not demand that he be made within two weeks. shall be accompanied by the authority of the executing authority, having regard to the obligation to pay the property, to pay. In addition, he has given his birth name, date of birth and place of birth. Where the indebted debtor is a legal person or an association of persons, he shall indicate his company, the number of the register sheet in the commercial register and its registered office. (2) The information shall be provided for the purpose of providing information. The debtor shall indicate all assets belonging to it. In the case of claims, there is reason and evidence to be called. It shall also indicate:

1.

the dismissive divestments of the executing debtor to a person close to him (§ 138 of the Insolvency Code), which he has made in the last two years prior to the date referred to in paragraph 7 and until the transfer of the asset;

2.

the non-remunerated benefits of the enforceable debtor which he or she has carried out in the last four years preceding the date referred to in paragraph 7 and until the date of the transfer of the property, provided that it does not apply to customary occasional gifts low value.

Matters which are manifestly not subject to the seizure of seizure in accordance with Section 811 (1) (1) and (2) of the Code of Civil Procedure do not need to be specified unless an exchange order is considered. (3) The debtor has to be Protocol to Eides instead of reassuring that he has made the information referred to in paragraphs 1 and 2 correct and complete in accordance with the best of knowledge and conscience. Before acceptance of the afficial insurance, the debtor shall be informed of the importance of the afficial insurance, in particular on the criminal-law consequences of incorrect or incomplete jealous insurance, (4) An enforcement debtor who has issued the property information referred to in this provision or the property information referred to in § 802c of the Code of Civil Procedure within the last two years shall be obliged to recharge only if it is to be accepted, that his assets have changed significantly. The executing authority has to determine from its own office whether, in the case of the central enforcement court in accordance with Section 802k (1) of the Code of Civil Procedure, in the last two years an asset list created on the basis of an asset information of the debtor (5) The executing authority in whose district the place of residence or the place of residence of the enforceable debtor is located shall be responsible for the acceptance of the property. If these conditions are not before the executing authority, which carries out the execution, it may withdraw the property if the debtor is willing to deliver it. (6) The charge on the date of delivery of the Property information shall be awarded to the debtor himself; it may be linked to the time limit laid down in the first sentence of paragraph 1. The date on which the asset is to be delivered shall not be determined before the end of one month after the delivery of the cargo. An appeal against the arrangement of the levy of the property information does not have a suspensive effect. The executing debtor shall submit the documents required for the financial information in the date. On this and on his rights and obligations under paragraphs 2 and 3, on the consequences of an undue default or a breach of his obligations to provide information, and on the possibility of registration in the list of debtors in the event of a charge (7) In the event of the transfer of the property, the executing authority shall draw up an electronic document containing the information required under paragraphs 1 and 2. (list of assets). Such information shall be read out to the debtor before giving the assurance referred to in paragraph 3 or shall be reproduced on a screen for the purpose of viewing. It shall be given an expression on request. The executing authority shall deposit the asset list with the central enforcement court in accordance with Section 802k (1) of the Code of Civil Procedure. The form, admission and transfer of the asset have to comply with the requirements of the Regulation in accordance with Section 802k (4) of the Code of Civil Procedure. (8) If the debtor is not an excuse to submit the In the absence of a date before the enforcement authority referred to in the first sentence of paragraph 5 has not appeared or is refused without reason to charge the property, the executing authority which carries out the execution of the property may be the request an arrangement of detention for the purpose of enforcting the levy. The District Court, in whose district the debtor has his residence or, in the absence of such a place of residence, shall be responsible for arranging the detention in the district of which the debtor is responsible for the sentence. § § 802g to 802j of the Code of Civil Procedure are to be applied accordingly. The arrest of the enforcing debtor shall be carried out by a court enforcer. Section 292 of this Act applies accordingly. After the arrest of the enforceable debtor, the property information may be removed from the competent court enforcer pursuant to Section 802i of the Code of Civil Procedure if the seat of the enforcement authority referred to in paragraph 5 does not appear in the District of the court responsible for the court enforceable jurisdiction or if the removal of the property information by the enforcement authority is not possible. The decision of the local court, which rejects the application by the executing authority to order the detention, is subject to the appeal according to § § 567 to 577 of the Code of Civil Procedure. (9) The executing authority may have the registration of the Order the executing debtor in the list of debtors in accordance with § 882h (1) of the Code of Civil Procedure if:

1.

the enforceable debtor has not complied with his obligation to charge the property;

2.

Enforcement on the basis of the contents of the asset list would appear to be unsuitable for the full satisfaction of the claim on the basis of which the property was requested or on the basis of which the executing authority subject to the time limit laid down in the first sentence of paragraph 1 and the blocking effect referred to in paragraph 4, an asset may be required, or

3.

the debtor shall not be fully satisfied within one month of the transfer of the property, the claim on the basis of which the asset was requested. The same shall apply where the executing authority, subject to the time limit laid down in the first sentence of paragraph 1 and the blocking effect referred to in paragraph 4, may require an asset information, provided that the debtor does not meet the requirement within one month after having been informed of the possibility of being entered in the list of debtors.

The insertion arrangement is to be briefly explained. It shall be awarded to the debtor. Article 882c (3) of the Code of Civil Procedure shall apply accordingly. (10) An appeal against the order of entry in accordance with paragraph 9 shall not have suspensive effect. After the expiration of one month since the delivery, the executing authority has the registration order to the central enforcement court pursuant to Section 882h (1) of the Code of Civil Procedure with the data referred to in § 882b (2) and (3) of the Code of Civil Procedure to be transmitted electronically. This does not apply if requests for the granting of a suspension of the enforcement of the registration order pursuant to § 361 of this Act or § 69 of the Financial Court are pending, have the prospect of success. (11) If the registration is in the The list of debtors pursuant to Section 882h (1) of the Code of Civil Procedure shall be made by the executing authority or by the Court of First Instance in respect of the right of appeal of the enforceable debtor against the registration order by the executing authority or by the court. Court of Enforcement pursuant to Section 882h (1) of the Code of Civil Procedure electronically to be transmitted. The form and transmission of the entry order in accordance with the first and second sentences of paragraph 10 and the decision in accordance with sentence 1 shall comply with the provisions of the Regulation in accordance with Section 882h (3) of the Code of Civil Procedure.

II.
Enforcement in matters

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Section 285 Full-education officials

(1) The executing authority shall carry out the enforcement in movable property by law enforcement officers. (2) The enforcement officer shall be liable to the debtor and third parties for execution by written or electronic order the executing authority; the order shall be presented on request. Unofficial table of contents

Section 286 Enforcement in matters

(1) Things that are in the custody of the enforcing debtor shall be condoned by the law enforcement officer by taking possession of them. (2) Other items as money, valuables and securities shall be held in the custody of the enforcer, if: the satisfaction of this is not jeopardised. If the goods remain in the custody of the enforcer, the seizure shall only be effective if it is made visible by the application of seals or in any other way. (3) The law enforcement officer shall have the confession of the confession. (4) These provisions shall also apply to the seizure of property in the custody of a third party who is ready to be handed out. Unofficial table of contents

Section 287 powers of the law enforcement officer

(1) The law enforcement officer shall be entitled to search the residential and commercial premises as well as the containers of the enforcing debtor, insofar as this requires the purpose of enforcement. (2) He is authorized to open closed doors and containers to (3) If he finds resistance, he can use force and seek support from police officers. (4) The residential and commercial premises of the enforcing debtor may only be used without his consent on the basis of a judicial authority. Arrangement is searched. This shall not apply if the collection of the order would jeopardise the success of the search. The District Court is responsible for the judicial order of a search in which the search is to be carried out. (5) The executing debtor is willing to enter the search, or is an order against him pursuant to paragraph 4 In the first sentence of paragraph 1 or in the second sentence of paragraph 4, persons who have a say in the residential or commercial premises of the executing debtor shall be allowed to carry out the search. The arrangement referred to in paragraph 4 is to be demonstrated in the case of enforcement. Unofficial table of contents

§ 288 confiscation of witnesses

In the case of an enforcement act, a resistance shall be made or, in the case of an act of enforcement in the residential or commercial premises of the enforceable debtor, neither the enforceable debtor nor an adult member of the family shall be subject to any such resistance. Adult permanent roommate, or a person employed by the executing debtor, the law enforcement officer shall have two adults or a congregation or police officer to be considered as witnesses. Unofficial table of contents

§ 289 Time of enforcement

(1) At night (§ 758a (4) sentence 2 of the Code of Civil Procedure) as well as on Sundays and State-approved public holidays, an order for enforcement may only be carried out with written or electronic permission from the executing authority (2) The permission shall be presented at the request of the executing act. Unofficial table of contents

§ 290 Requests and notices of the full-education officer

The requests and other communications which form part of the acts of enforcement shall be issued orally by the law enforcement officer and shall be fully included in the minutes; if they cannot be issued orally, the The executing authority shall send a copy of the minutes to the person to whom the request or notification is to be sent. Unofficial table of contents

§ 291 Niederschrift

(1) The law enforcement officer shall include a record of each enforcement act. (2) The minutes shall contain:

1.

the place and time of the recording,

2.

the subject-matter of the act of enforcement, with a brief reference to the operations,

3.

the names of the persons with whom the negotiations have been carried out;

4.

the signatures of the persons and the remark that, after the lecture or presentation, they are signed for review and after approval,

5.

the signature of the law enforcement officer.

(3) If any of the requirements referred to in paragraph 2 (4) cannot be satisfied, the reason shall be given. (4) The minutes may also be drawn up electronically. Paragraph 2 (4) and (5) and Section 87a (4) sentence 2 shall not apply. Unofficial table of contents

Section 292 Application of the seizure

(1) The debtor shall only be able to depart from the pledge if he pays the amount owed to the law enforcement officer or proves that he has been granted a payment period or that the debt has been cancelled. (2) Paragraph 1 shall apply Accordingly, if the debtor submits a decision resulting in the inadmissibility of the pledge to be made, or if he presents a postal or bank receipt which results in the payment of the amount due . Unofficial table of contents

Section 293 Third party pledge and preferential rights

(1) The seizure of one thing cannot contradict a third party, which is not in possession of the object, on the basis of a lien or preferential right. He may, however, request satisfaction from the proceeds without regard to whether his claim is due or not. (2) For a claim to preferably satisfaction, the ordinary court in whose district is the exclusive jurisdiction shall be solely responsible for the application. has been paved. If the action against the agency of which the executing authority belongs and the debtor is directed against the debtor, they shall be contended. Unofficial table of contents

Section 294 Unseparated fruit

(1) Fruits which have not yet been separated from the ground may be paved as long as they have not been taken into account by means of enforcement in the immovable property. They may not be paved earlier than one month before the normal period of maturity. (2) A creditor who has a right to satisfaction from the property may object to the pledge pursuant to § 262 if not paved for a claim , which is the subject of execution in the property. Unofficial table of contents

Section 295 Inease of property

§ § 811 to 812 and 813 (1) to (3) of the Code of Civil Procedure, as well as the restrictions and prohibitions, which are in accordance with other legal regulations for the seizure of property, apply accordingly. The executing authority shall be replaced by the enforcement court. Unofficial table of contents

§ 296 Recovery

(1) The paved property shall be publicly increased to the written order of the executing authority. A public auction shall be

1.

auctioning on the spot, or

2.

the publicly accessible auction on the Internet via the www.zoll-auktion.de platform.

The auction shall normally be carried out by the law enforcement officer. § 292 shall apply accordingly. (2) In the event of a seizure of money, the withdrawal shall be deemed to be the payment of the enforceable debtor. Unofficial table of contents

Section 297 Suspension of recovery

The enforcement authority may temporarily suspend the recovery of paved goods under the order of payment periods, if the recovery would be uninexpensive. Unofficial table of contents

Section 298 Auctioning

(1) The pledged property may not be auctioned before the end of a week since the day of the seizure, unless the enforceable debtor agrees with a previous auction or is required to do so in order to (2) The time and place of auctioning shall be made public, with the items to be auctioned in general; and , At the request of the executing authority, a municipal staff member or a police officer shall be present at the auction. The first and second sentences of sentences 1 and 2 shall not apply in accordance with Section 296 (1), second sentence, point 2. (3) § 1239 (1) sentence 1 of the Civil Code shall apply accordingly; in the case of auctioning on the spot (Section 296 (1), second sentence, point 1), Section 1239 (2) shall also apply. of the Civil Code accordingly. Unofficial table of contents

Section 299 supplement

(1) In the case of auctioning on the spot (Section 296 (1), second sentence, point 1), a three-time call shall be made to the award at the highest bidder. In the case of an auction on the Internet (Article 296 (1), second sentence, point 2), the surcharge shall be granted to the person who, at the end of the auction, has made the highest bid, unless the auction is terminated prematurely; it is from the contract to be notified. Section 156 of the Civil Code shall apply mutagenically. (2) The suspension of a subject matter shall be subject to payment only against payment of cash. In the case of an auction on the Internet, the proposed item may also be handed out if the payment is credited to the account of the financial authority. (3) If the person in question is sent to the person intended to carry out the consignment, the handover shall be deemed to have been effected. (3) If the highest bidder is not at the time specified in the auctioning conditions or in If no such provision is required before the end of the auctioning date for the payment of the purchase fee, the case will be auctioned in another way. The highest bidder is not admitted to a further bid; he is liable for the failure, he has no claim on the multiple proceeds. (4) If the surcharge is granted to the creditor, then this is exempt from the obligation to pay as far as possible the proceeds after deduction of the costs of enforcement shall be used for its satisfaction. To the extent that the creditor is exempt from the obligation to pay, the amount shall be deemed to have been paid by the debtor to the creditor. Unofficial table of contents

§ 300 Minimum bid

(1) The surcharge may only be awarded to a bid which reaches at least half of the normal sales value of the item (minimum bid). The ordinary sales value and the minimum bid shall be announced at the time of the offer. (2) If the surcharge is not granted, because a bid which has reached the minimum bid has not been made, the pledge shall remain. The executing authority may at any time determine a new auctioning date or order another use of the manicured items according to § 305. If the other recovery is ordered, paragraph 1 shall apply accordingly. (3) Gold and silver items shall also not be added under their gold or silver value. If a bid is not made, the goods may be sold out of hand on the order of the executing authority. The selling price shall not be less than the gold or silver value and half of the normal sales value. Unofficial table of contents

Section 301-suspension of auctioning

(1) The auction shall be terminated as soon as the proceeds are sufficient to cover the amounts to be paid, including the costs of enforcement. (2) The reception of the proceeds by the auctioning official shall be deemed to be the payment of the Enforceable debtor, unless the proceeds are deposited (Section 308 (4)). In the case of an auction on the Internet, payment within the meaning of the first sentence shall also apply to the receipt of the proceeds on the account of the financial authority. Unofficial table of contents

§ 302 Securities

Paved securities, which have a stock exchange or market price, are to be sold freely at the day of the day; other securities are to be sold in accordance with the general rules. Unofficial table of contents

§ 303 Name of the Name

Where a paved security is on a name, the executing authority shall be entitled to rewrite the name of the buyer or, if it is a holder document rewritten to a name, the reconversion to the name of the buyer or, if the name is a name, the name of the buyer shall be: to produce the holder's paper and to make the necessary declarations in place of the enforcing debtor. Unofficial table of contents

Section 304 Auction of unseparated fruit

Paved fruits, which are not yet separated from the soil, may not be auctioned until after maturity. The law enforcement officer has to have them picked up if he does not auction them before the separation. Unofficial table of contents

Section 305 Special utilization

At the request of the enforceable debtor, or for special reasons of convenience, the executing authority may order that a paved case be carried out in a different manner or in a different place than in the above paragraphs. be used or to be increased by a person other than the law enforcement officer. Unofficial table of contents

Section 306 Enforcement in spare parts of aircraft

(1) § 100 of the Law on the Rights of Aircraft shall apply to enforcement in spare parts to which a right of registration on an aircraft extends pursuant to Section 71 of the Law on the Rights of Aircraft; to the place of the (2) Paragraph 1 shall apply to the enforcement in spare parts to which the right of a foreign aircraft extends, provided that the provisions of Section 106 (1) (2) and (4) of the Law on the rights of aircraft must be taken into account. Unofficial table of contents

§ 307 Connection catches

(1) For the seizure of already manicured items, the declaration by the law enforcement officer, which is to be recorded in the minutes, shall suffice to pave the way for the claim to be recorded. (2) If the first seizure is for another executing authority or by a bailider, then this enforcement authority or the court enforcer shall be a copy of the copy. of the transcript. The same duty has a court enforcer who pits a thing that is already paved on behalf of an enforcement agency. Unofficial table of contents

§ 308 Recovery with multiple seizure

(1) If the same thing is repeated several times by law enforcement officers or by law enforcement officers and court enforceable officers, the first pledge shall be solely responsible for auctioning. (2) A creditor shall be responsible for the auctioning of the auction. is auctioned for all participating creditors. (3) The proceeds will be distributed according to the order of the pleadings or according to a deviating agreement of the creditors involved. (4) The proceeds to cover the receivings are not sufficient and require a Creditors for which the second or subsequent seizure has taken place, without If the other creditors concerned agree to a distribution other than that according to the order of the pleadings, the facts of the case shall be reported to the District Court, in whose district is paved, under the deposit of the proceeds. The display shall be accompanied by the documents relating to the procedure. § § 873 to 882 of the Code of Civil Procedure shall apply to the distribution procedure. (5) In the case of various creditors, the provisions of paragraphs 2 to 4 shall apply, subject to the condition that the proceeds shall be subject to the relationship between the Claims shall be distributed.

III.
Enforcement in claims and other property rights

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Section 309 Pfändung of a monetary claim

(1) If a monetary claim is to be paved, the executing authority shall in writing prohibit the third party debtor from paying to the executing debtor and in writing to the enforceable debtor to submit to each of the debtors, each of them shall be made available to the debtor. Request, in particular its confiscation, to be included (pledge of confession). The electronic form shall be excluded. (2) The seizure shall be effected if the order for the seizure of the consignment is delivered to the third party debtor. The pledge to be sent to the third party debtor shall only be the sum of the amount of the sum to be paid, without specifying the tax cards and the periods for which it is due. The service shall be notified to the debtor. (3) In the event of a deposit of the credit of an account of the enforceable debtor with a credit institution, § § 833a and 850l of the Code of Civil Procedure shall apply accordingly. § 850l of the Code of Civil Procedure shall apply with the proviso that applications must be submitted to the executing court in accordance with Section 828 (2) of the Code of Civil Procedure. Unofficial table of contents

Section 310 Pfändung of a claim secured by mortgage

(1) In order to seize a claim for which there is a mortgage, the issuing of the mortgage briefs to the enforcement authority is required in addition to the order for the deposit. The handover shall be deemed to have been carried out if the law enforcement officer takes away the letter. If the issuing of the mortgage briefs is excluded, the seizure must be entered in the land register; the registration shall be effected on the basis of the order for the consignment at the request of the executing authority. (2) If the order for the mortgage has been received, the order shall be issued before the Transfer of the mortgage briefs or the registration of the seizure to the third party debtor, the seizure shall be deemed to have been effected with the delivery as effected. (3) These provisions shall not apply, insofar as claims to those in § 1159 of the Civil the services referred to in the legislative book. The same applies to a backup mortgage in the case of § 1187 of the Civil Code from the pledge of the main claim. Unofficial table of contents

Section 311 Seizure of a claim secured by a ship's mortgage or a right of registration on an aircraft

(1) The seizure of a claim for which there is a ship's mortgage must be entered in the register of ships or the shipbuilder's register. (2) The seizure of a claim for which there is a register right on an aircraft shall require the (3) The confession referred to in paragraphs 1 and 2 shall be registered on the basis of the order for the consignment at the request of the executing authority. Section 310 (2) shall apply mutatis. (4) The provisions of paragraphs 1 to 3 shall not apply in so far as it relates to the seizure of the claims to those in § 53 of the Law on the Rights of Registered Ships and Shipyards and to the provisions of Section 53 of the Law on Rights to aircraft are the services referred to. The same shall apply if, in the case of a ship's mortgage, the principal claim is paved for a claim arising out of a debt description on the holder, from a change or from another paper transferable by Indossament. (5) For the seizure of Claims for which a right exists on a foreign aircraft shall apply to § 106 (1) (3) and (5) of the Law on the Rights of Aircraft. Unofficial table of contents

§ 312 Pfändung of a receivable from indossable papers

Claims arising from bills of exchange and other documents which may be transferred by Indossament shall be paved by the fact that the law enforcement officer takes possession of the documents. Unofficial table of contents

Section 313 Pfändung of continuous references

(1) The lien which is acquired by the seizure of a salary claim or a similar claim in continuous remuneration also extends to the amounts due later due. (2) The pledge of a service income shall also meet the income of the debtor in the case of transfer to another office, the transfer of a new office or an increase in salary. This shall not apply in case of change of servant. (3) If the working or service relationship is new and if a debtor and a third party debtor establish such a new relationship within nine months, the pledge shall extend to the demand of the new Work or service ratio. Unofficial table of contents

Section 314 confistion

(1) The enforcement authority shall assign the confiscation of the pledged receivment. § 309 (2) applies accordingly. (2) The order of confiscation can be connected with the order of confession. (3) The confiscation of a guthabens of a debtor, who is a natural person, is seized at a financial institution. (4) The confiscation of a paved, non-recurring remuneration of a debtor who is a natural person for personal use shall be deemed to have been provided for in accordance with the provisions of Article 835 (3), second sentence, and paragraph 4 of the Code of Civil Procedure. works or services or other income which is not a working wage, , Section 835 (5) of the Code of Civil Procedure shall apply accordingly. Unofficial table of contents

Section 315 Effect of the confistion order

(1) The confiscation order replaces the formal declarations of the enforcing debtor, of which the right to confiscation depends on the civil law. It shall also be sufficient in the case of a claim for which there is a mortgage, a ship's mortgage, or a right of registration on an aircraft. In favour of the third party debtor, a confiscation order which has been wrongly received shall be deemed to be lawful for the debtor of the executing party until such time as it is revoked and the third party debtor is informed of this. (2) The debtor is the debtor , to provide the information necessary to make the request and to issue the documents which are available to the request. If the executing debtor does not provide the information, he shall, at the request of the executing authority, be obliged to give it to the minutes and to insure his or her information in lieu of the oath. The executing authority may alter the affidavit of the situation of the matter accordingly. § 284 (5), (6) and (8) shall apply mutaly. The executing authority can have the documents taken away by the law enforcement officer or enforce its publication in accordance with § § 328 to 335. (3) If the documents are not found, the executing debtor shall have the right of enforcement at the request of the Enforcement authority to Protocol to Eides instead of reassuring that it does not own the documents, also not knowing where they are located. (4) If a third party has the certificate, the executing authority may also invoke the claim of the enforcing debtor on the issue of the publication. Unofficial table of contents

§ 316 Declaration obligation of the third party debtor

(1) At the request of the executing authority, the third party debtor has to declare within two weeks, from the date of delivery of the pledge, to:

1.

whether and to what extent it is recognised and willing to pay the claim,

2.

whether and what other claims are made by other persons to the claim,

3.

whether and because of what claims the claim has already been pledged to other creditors;

4.

whether, within the last twelve months, the Guthabens ' incapacity has been ordered in accordance with Section 850l of the Code of Civil Procedure, with regard to the account whose assets have been paved, and

5.

whether the account whose credit has been paved is a seizance account within the meaning of Section 850k (7) of the Code of Civil Procedure.

The declaration by the third party to number 1 shall not be deemed to be a recognition of the debt. (2) The invitation to submit this declaration may be included in the order for the conseizure. The third party debtor shall be liable to the executing authority for the damage resulting from the non-performance of his obligation. § 334 cannot be applied. (3) § § 841 to 843 of the Code of Civil Procedure shall apply. Unofficial table of contents

§ 317 Other type of recovery

§ 315 (1) shall be deemed to apply in any other way to the claim that is required or is difficult to collect, the enforcement authority may order it to be used in any other way. The debtor is to be heard beforehand, unless an announcement outside the scope of the law or a public notice is required. Unofficial table of contents

§ 318 Claims for the publication or performance of goods

(1) The following provisions shall apply for the purpose of enforcement in respect of claims for the publication or performance of property, except for the provisions of Sections 309 to 317. (2) In the case of the seizure of a claim relating to a movable property, the executing authority shall assign: that the matter was to be issued to the full-education officer. (3) In the event of a claim relating to an immovable property, the executing authority orders that the matter be issued to a trustee, to which the District Court of the Beleested Matter at the request of the executing authority. Should the right to transfer of property be addressed, the trustee shall be set up as the representative of the enforceable debtor. With the transfer of ownership to the enforceable debtor, the body to which the enforcement authority belongs acquires a backup mortgage for the claim. The trustee has to approve the registration of the backup mortgage. Enforcement in the case issued shall be effected in accordance with the provisions relating to enforcement in immovable property. (4) Paragraph 3 shall apply mutagenely if the claim is a ship registered in the Register of Ships, a ship's structure or A floating dock which is registered in the register of ships or which may be entered in the register or concerns an aircraft registered in the aircraft or, after deletion in the aircraft, still in the register for: (5) The trustee shall be present at the request of a trustee to provide compensation. The compensation shall not exceed the remuneration to be fixed in accordance with the compulsory administrative order *).
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*) Must be correct: "Forced Administrative Regulation" Unofficial table of contents

Section 319 Insecability of receivables

Restrictions and prohibitions, which are in accordance with § § 850 to 852 of the Code of Civil Procedure and other legal provisions for the seizure of claims and claims, shall apply mutatis mutandis. Unofficial table of contents

§ 320 Multiple pledge of a claim

(1) If a claim is paved by a number of enforcement authorities or by a executing authority and a court, the provisions of § § 853 to 856 of the Code of Civil Procedure and Section 99 (1) sentence 1 of the Law on the Rights of Aircraft shall be accordingly (2) If a local court, which would have jurisdiction in accordance with § § 853 and 854 of the Code of Civil Procedure, is to be deposited with the district court in whose district the executing authority has its registered office, the order for which the court of law has the right to consecrate the Third-party debtors have been delivered first. Unofficial table of contents

Section 321 Enforcement in other property rights

(1) For enforcement in other property rights which are not the object of execution in the immovable property, the above provisions shall apply mutatis. (2) If no third party debtor is present, the pledge shall be effected if the third party is not liable for the purpose of the (3) An inalienable right, if nothing else is determined, shall be conserved to the extent that the exercise may be left to another. (4) The The executing authority may, in the case of enforcement in inalienable rights, the may be left to another person, special orders shall be issued, in particular in the case of enforcement in the rights of use, an administration shall be ordered; in such case, the seizure shall be made to the liquidator by surrender of the item to be used (5) If the divestment of the law is admissible, the executing authority may order the divestment. (6) For the purpose of execution in a reallast, a basic debt or a pension debt shall be subject to the rules on enforcement in a Claim for which a mortgage exists. (7) § § 858 to 863 of the Code of Civil Procedure shall apply in accordance with the provisions of the Code.

4. Subsection
Enforcement in immovable property

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Section 322 Procedure

(1) In addition to the land, the execution in the immovable property shall be subject to the authorities for which the provisions relating to land are applicable, the ships registered in the register of ships, the shipbuilding and the Floating docks which may be entered in the register of ships or which may be entered in this register, as well as the aircraft registered in the aircraft roll or, after deletion in the aircraft, still in the register for Maintenance rights for aircraft are registered. Enforcement shall be subject to the rules applicable to enforcement of the law, in particular § § 864 to 871 of the Code of Civil Procedure and the Law on Forced auction and compulsory administration. However, in the event of an execution and suspension of the enforcement, a security mortgage, which is entered in the course of the enforcement of the law, only goes to the owner in accordance with Section 868 of the Code of Civil Procedure, and shall issue a mortgage or a right of registration on the basis of the law of the registry. an aircraft, however, only in accordance with Section 870a (3) of the Code of Civil Procedure and Section 99 (1) of the Law on the Rights of Aircraft, if at the same time the cancellation of the enforcement measure is ordered. (2) For the purpose of enforcement in foreign countries Ships are subject to § 171 of the law on forced auction and compulsory administration, for enforcement in foreign aircraft § 106 para. 1, 2 of the law on rights to aircraft and § § 171h to 171n of the law on forced auction and compulsory administration. (3) Die for the execution in the immovable Assets required by the creditor shall be submitted by the executing authority. In this connection, it must confirm that the legal requirements for enforcement are available. These questions are not subject to the judgment of the Enforcement Court or the Basic Buchamp. Applications for the registration of a backup mortgage, a ship mortgage or a right of registration on an aircraft are requests within the meaning of § 38 of the Basic Order and § 45 of the Code of Shipping Code. (4) Forced auction and Compulsory administration shall only apply for the enforcement authority if it is established that the amount of the money cannot be recovered by execution in the movable property. (5) Insofar as the claim to be enforced in accordance with § 10 (1) (3) of the Law on forced auction and forced management of the rights Property in rank predates, a backup mortgage can be entered under the suspenseable condition in the land register, that the prerogative falls away. Unofficial table of contents

Section 323 Enforcement of the legal successor

If, in accordance with Section 322, a security mortgage, a mortgage mortgage or a right of registration has been registered on an aircraft, the compulsory auction of that right shall be subject to a notice of duty only if, after the registration of the said aircraft, the registration of the said mortgage is not On the right there has been a change of ownership. Sentence 1 shall apply mutatily to the compulsory administration from a security mortgage registered in accordance with section 322.

5. Subsection
Arrest

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Section 324 Dingy Arrest

(1) In order to ensure the execution of monetary claims in accordance with Articles 249 to 323, the financial authority responsible for the tax fixing may order the arrest of the person in the movable or immovable property, if it is to be feared that otherwise the Recovery is foiled or made much more difficult. It may also order the Arrest if the claim is not yet numerically fixed or if it is conditional or adamant. In the locking arrangement, a sum of money shall be determined, upon the deposit of which the execution of the arrest is inhibited and the full arrest of the arrest is to be cancelled. (2) The locking arrangement must be delivered. It must be justified and signed by the staff who is to be arranged. The electronic form is excluded. (3) The enforcement of the arrest order is inadmissible if a month has passed since the day on which the order has been signed. Enforcement shall also be permitted before being delivered to the debtor debtor, but it shall be without effect if the service is not effected within one week of the date of enforcement and within one month since the date of signature. In the case of delivery abroad and public delivery, Section 169 (1) sentence 3 shall apply accordingly. § § 930 to 932 of the Code of Civil Procedure, as well as § 99 (2) and § 106 (1), (3) and (5) of the Law on the Rights of Aircraft, are applicable to the enforcement of the arrest; to the Arrest Court and to the Enforcement court shall enter the enforcement authority, to the place of the court enforcer of the law enforcement officers. Where reference is made to the provisions relating to the seizure, the relevant provisions of this Act shall apply. Unofficial table of contents

Section 325 Repeal of the holding in rem

The arrest warrant shall be repealed if, in accordance with its decree, circumstances become known which do not allow the arrest warrant to appear justified. Unofficial table of contents

Section 326 Personal security arrest

(1) At the request of the financial authority responsible for the determination of the tax, the Local Court may order a personal security arrest if it is necessary to ensure that the person in question is subject to the risk that he is liable to be put into the property of the person liable for the purpose of his/her property (2) In the application, the financial authority responsible for the establishment of the tax has to disclose the claim by type and amount, as well as the facts, (3) § 128 (4) and § § 922 to 925, 927, 929, 933, 934 (1), (3) and (4) of the Code of Civil Procedure shall apply mutaly to the order, enforcement and cancellation of the personal security arrests. § 802j (2) of the Code of Civil Procedure is not applicable. (4) The provisions of the Code of Civil Procedure shall apply to deliveries.

6. Subsection
Recovery of collateral

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Section 327 Recovery of collateral

If the claims for money which are enforceable in the administrative procedure (Section 251) are not fulfilled, the executing authority may satisfy itself from the collateral which it has obtained in order to secure those claims. The securities shall be used in accordance with the provisions of this section. The recovery shall not take place until the indepth debtor has announced the exploitation intent and has passed at least one week since the announcement.

Third Section
Enforcement of benefits other than monetary claims

1. Subsection
Enforcement of acts, dulsions or omissions

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§ 328 Compulsory

(1) An administrative act which is aimed at the taking of an act or on a denial or omission may be enforced by means of coercive means (penalty payment, substitute taking, immediate coercion). § 336 shall apply to the enforcement of collateral. The executing authority is the authority which has adopted the administrative act. (2) It is necessary to determine the compulsory means by which the subject and the general public are least affected. The coercive means must be proportionate to its purpose. Unofficial table of contents

§ 329 Forced Money

The individual penalty payment may not exceed 25,000 euros.

Footnote

(+ + + § 329) Art. 97 § 17d AOEG 1977 + + +) Unofficial table of contents

Section 330 Replacement

Where the obligation to carry out an act which is possible by another (reasonable act) is not fulfilled, the enforcement authority may entrure another person to the act at the expense of the person subject to the act. Unofficial table of contents

Section 331 Direct force

If the penalty payment or the replacement take-up does not lead to the objective or if it is untunable, the financial authority may compel the person to act, or compel the person to act, or carry out the act itself. Unofficial table of contents

Section 332 Threat of coercive measures

(1) Forced funds must be threatened in writing. If it is necessary to ensure that the administrative act to be implemented is thereby foiled, it is sufficient to threaten the coercive means orally or in a manner which is due to the situation. In order to fulfil the obligation, a reasonable period of time shall be determined. (2) The threat may be associated with the administrative act by which the act, culpation or omission shall be abandoned. It must refer to a particular constraint and be separated for each individual obligation. (3) A new threat of the same obligation shall not be allowed until the compulsory means initially threatened is unsuccessful. If a person is required to pay a dent or a ominy, the compulsive means may be threatened in any event of the infringement. (4) If the act is to be carried out by means of a replacement, the amount of the cost shall be provisional in the threat of the amount of the cost. . Unofficial table of contents

Section 333 fixing of the compulsory appropriations

If the obligation is not fulfilled within the time limit determined in the threat or if the obligation is contrary to the obligation, the financial authority shall set the compulsory means. Unofficial table of contents

Section 334 Replacement Detention

(1) If a penalty fixed against a natural person is immaterial, the district court may, at the request of the financial authority, order, after hearing the person liable to pay compensation, if the penalty has been referred to it, the penalty payment being imposed on the person concerned. is. If the district court orders a substitute detention order, it has to issue an arrest warrant in which the applicant authority, the subject and the reason for the arrest are to be designated. (2) The local court decides, in accordance with its duty of discretion, by the court of law. Decision. The local court, in whose district the subject is resident or, in the absence of a place of residence, has his habitual residence in the district of the district court. The decision of the local court shall be subject to the appeal in accordance with § § 567 to 577 of the Code of Civil Procedure. (3) Replacement detention shall be at least one day, not more than two weeks. Pursuant to Section 802g (2) and § 802h of the Code of Civil Procedure and § § 171 to 175 of the Penal Code (4), the enforcement of the replacement shall be governed by the provisions of Section 802g (2) and 802h of the Code of Criminal Law. (4) If the right to the penalty payment is barred, the detention shall not be enforced. Unofficial table of contents

Section 335 Termination of the Forced Procedure

If the obligation to fix the compulsory means is fulfilled, the enforcement shall be stopped.

2. Subsection
Enforcement of collateral

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Section 336 Enforcement of collateral

(1) Where the obligation to perform collateral is not fulfilled, the financial authority may maintain appropriate collateral. (2) The enforcement of security must be preceded by a written threat. § § 262 to 323 are to be applied accordingly.

Fourth Section
Cost

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§ 337 Costs of enforcement

(1) Costs (fees and expenses) shall be charged in the enforcement proceedings. The debtor is the debtor of the debtor. (2) No costs are charged for the payment procedure. Unofficial table of contents

Section 338 Fees

In the enforcement proceedings, charges (§ 339), withdrawal fees (§ 340) and utilization fees (§ 341) are levied. Unofficial table of contents

§ 339 Pfändungsfee

(1) The pledge fee shall be charged for the seizure of movable property, of animals, of fruit not yet separated from the ground, of claims and of other property rights. (2) The fee arises:

1.

as soon as the law enforcement officer has taken steps to carry out the enforcement order,

2.

, with the delivery of the order by which a claim or other property is to be paved.

(3) The fee is 26 euros. (4) The fee is also charged if:

1.

the seizure is averted by payment to the full-education officer,

2.

in another way payment is made after the law enforcement officer has gone to the place,

3.

a confestive attempt has been unsuccessful, because pawnable items have not been found, or

4.

the consecrection in the cases of § 281 (3) of this Act as well as § § 812 and 851b (1) of the Code of Civil Procedure is not required.

If the seizure is wasted in other ways, no fee will be charged. Unofficial table of contents

§ 340 Withdrawal Fee

(1) The removal fee shall be charged for the removal of movable property, including documents, in the cases of § § 310, 315 (2) sentence 5, § § 318, 321, 331 and 336. This is also true if the debtor voluntarily makes a contribution to the enforcement officers who have been executed. (2) § 339 para. 2 no. 1 is to be applied accordingly. (3) The amount of the withdrawal fee is 26 euros. The fee shall also be charged if the items referred to in paragraph 1 are not to be found. (4) (omitted) Unofficial table of contents

§ 341 Verwertungsfee

(1) The recovery fee will be charged for the auctioning and other utilization of objects. (2) The fee arises as soon as the law enforcement officer or another representative has taken steps to carry out the recovery order. (3) The fee is 52 euros. (4) If the recovery is wasted (§ 296 para. 1 sentence 4), a fee of 26 euros is to be levied. Unofficial table of contents

Section 342 majority of debtors

(1) Where several debtors are executed, the fees shall, even if the law enforcement officer carries out several acts of enforcement on the same occasion, shall be levied by each debtor. (2) shall be charged against the total debtor. the total debt shall be carried out on the same occasion, such fees shall be charged only once, and shall be charged for the payment of parish, removal and recovery. The persons referred to in the first sentence shall owe the fees as a total debtor. Unofficial table of contents

§ 343

(dropped) Unofficial table of contents

§ 344 Deposits

(1) Deposits are levied:

1.

Write-off for non-official copies of copies to be issued or sent by fax; the writing equipment is independent of the type of manufacture

a)

for the first 50 pages per page 0,50 Euro,

b)

for each additional page 0.15 Euro,

c)

for the first 50 pages in color per page 1,00 Euro,

d)

for each additional page in color 0,30 Euro.

If you leave electronically stored files instead of copies, the outlays amount to 1.50 euros per file. A maximum of 5 euros shall be charged for the documents transferred in one operation or transferred to a data carrier in one work cycle. Where, for the purpose of the transfer of electronically stored files, documents have previously been transferred to the electronic form on request from the paper form, the lump-sum flat rate shall be no less than the lump sum in the case of the lump sum for the period of time of the transfer of documents in the case of Sentence 1 would be

2.

charges for postal and telecommunications services, with the exception of charges for telephone services in the local and local area,

3.

Fees for delivery by post with a certificate of delivery; will be delivered by the authority (§ 5 of the Administrative Appointing Act), thus 7.50 euros will be charged,

4.

costs arising from the publication of a public notice,

5.

amounts to be paid to the opening of doors and containers and to the amounts to be paid to the persons responsible for the search for enforceable debtors,

6.

the costs of transport, custody and supervision of manicured property, the cost of the maintenance of paved fruit and the costs of the safekeeping, feeding, caring and transport of paved animals,

7.

amounts corresponding to the corresponding application of the Justice and Compensation Act to respondents and experts (§ 107) as well as amounts to be paid to trustees (Section 318 (5)),

7a.

charges levied by a credit institution, because a cheque of the enforcing debtor has not been redeemed;

7b.

the cost of rewriting securities denominated in a name or for the re-establishment of a holder's paper;

8.

other amounts to be paid to third parties on the basis of enforcement measures, in particular amounts paid at the time of the replacement or in the case of direct coercion to agents and to ancillaries, and other amounts to be paid to persons who are not authorised to take part in the case of the the direct coercion or application of the replacement incommunicado costs.

(2) Taxes which the financial authority owes on the basis of enforcement measures shall be deemed to be levied. (3) Where matters or animals which have been paved with a number of enforceable debtors shall be collected in a uniform procedure; and shall be distributed among the persons responsible for the enforcement of the outlays which shall arise in this procedure. The particular circumstances of the individual case, in particular the value, scope and weight of the objects, must be taken into consideration. Unofficial table of contents

Section 345 Travel costs and expenses

In the enforcement proceedings, the travel expenses of the full-education officer and expenses paid out by expenses compensation are not to be reimbursed by the executing debtor. Unofficial table of contents

§ 346 Inaccurate treatment, period of detention

(1) The costs which would not have been incurred if the case were properly dealt with are not to be charged. (2) The time limit for the approach of costs and for the cancellation and modification of the cost rate is one year. It shall begin at the end of the calendar year in which the costs have been incurred. A request for waiver or amendment tabled before the end of the period may also be complied with after the expiry of the period.

Seventh Part
Non-judicial redress procedure

First section
Admissibility

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§ 347 Statliability of the opposition

(1) Against Administrative Act

1.

in the case of tax matters to which this law applies,

2.

in proceedings for the execution of administrative acts in matters other than those referred to in paragraph 1, in so far as the administrative acts are to be carried out by federal financial authorities or national financial authorities in accordance with the provisions of this law,

3.

in public and professional matters, to which this law applies in accordance with § 164a of the German Tax Consultation Act (Steuerberatungsgesetz),

4.

in other matters managed by the financial authorities, in so far as the provisions relating to the non-judicial remedies have been or are declared to be applicable by law,

shall be the right of appeal. The objection shall also be admissible if it is claimed that, in the matters referred to in the first sentence, a request for the adoption of an administrative act, lodged by the opposition leader, shall be adopted without notification of a sufficient reason within the (2) Tax matters are all subject to the management of duties, including duty-free duties, or otherwise to the application of tax legislation by the financial authorities. related matters, including the actions of the Federal Finance Authorities to comply with the prohibitions and restrictions on the movement of goods across the border; the matters relating to the management of the financial monopolies are the same as those relating to duties. (3) The provisions of the Seventh Part are to be found in the Criminal and penal procedures shall not be applied. Unofficial table of contents

Section 348 Exclusion of opposition

The objection is not permitted

1.

against opposition decisions (§ 367),

2.

in the case of a non-decision on an objection

3.

against administrative acts of the supreme financial authorities of the federal and state governments, except when a law prescries the opposition procedure,

4.

against decisions in matters relating to the Second and Sixth Section of the Second Part of the Tax Consultation Act,

5.

(dropped)

6.

in the cases of section 172 (3).

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§ 349

(dropped) Unofficial table of contents

§ 350 Beschwer

The right to appeal is only who claims to be complain of through an administrative act or his omission. Unofficial table of contents

Section 351 Binding effect of other administrative acts

(1) Administrative acts which modify indisputable administrative acts may be attacked only in so far as the amendment is sufficient, unless otherwise provided for by the provisions relating to the repeal and amendment of administrative acts. (2) Decisions in a fundamental decision (§ 171 para. 10) can only be attacked by challenging this foe, not also by challenging the fog of the following. Unofficial table of contents

Section 352 The power of opposition to the uniform determination

(1) objection to the uniform and separate determination of tax bases may appeal to the Court of First Member State:

1.

(a) to represent professional directors or, where they do not exist, the opposition representative within the meaning of paragraph 2;

2.

where persons referred to in point 1 do not exist, any member, general or co-authorised person against which the notice of determination is or should have been issued;

3.

even if persons referred to in point 1 are present, shareholders, members of the general public or persons entitled to participate who have been or should have been subject to the notice of the determination of the order;

4.

in so far as it is concerned who is involved in the amount established and how it is distributed among the various parties concerned, each person who is affected by the findings;

5.

in so far as it is a question of a person concerned personally, anyone who is affected by the findings on the question.

(2) The right to opposition within the meaning of paragraph 1 (1) is the joint receiving agent within the meaning of Section 183 (1) sentence 1 or the first sentence of Article 6 (1) of the Regulation on the separate determination of the tax bases pursuant to § 180 (2) of the Regulation. Tax Code of 19 December 1986 (BGBl. 2663). If the parties to the arrest have not appointed a joint receiving agent, the opposition shall be entitled to appeal within the meaning of paragraph 1 (1) of the second sentence of Article 183 (1) or (3) to (5) pursuant to § 183 (1) sentence 3 to 5 or to § 6 (1) sentence 3 to 5. the Regulation on the separate determination of the tax bases referred to in Article 180 (2) of the Tax Code by a receiving agent designated by the financial authority; this shall not apply to parties involved in the determination of the financial authority of the financial authority of the The right of appeal of the receiving agent shall be contrary to the right of opposition. The provisions of sentences 1 and 2 shall apply only if the parties concerned have been informed of the power of opposition of the receiving agent in the declaration of arrest or in the invitation to appoint a receiving agent. Unofficial table of contents

Section 353 Opposition power of legal successor

If a notice of arrest, a fundamental tax assessment or a decision to deduct or dispatch an assignment on a basic tax amount is effective in relation to the legal successor, without it being disclosed to the legal successor (Section 182 (2), Section 184 (1) sentence 4). § § 185 and 190), the legal successor may appeal only within the period of opposition which is decisive for the right-of-law. Unofficial table of contents

Section 354 Opposition waiver

(1) An objection may be waived after the adoption of the administrative act. The waiver may also be made when a tax declaration is issued in the event that the tax is not fixed by way of derogation from the tax declaration. (1a) In so far as tax bases can be of significance for an understanding or arbitration procedure in accordance with a contract within the meaning of § 2, the filing of an objection in so far as it does not apply. be omitted. The taxable amount to which the waiver is to be based is to be described in detail. (2) The renunciation shall be declared in writing or in writing to the competent financial authority; it shall not contain any further explanations. If the invalidity of the waiver is subsequently asserted, Section 110 (3) shall apply mutatily.

Second section
Procedural rules

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Section 355 opposition period

(1) The objection pursuant to section 347 (1) sentence 1 shall be filed within one month of the announcement of the administrative act. An objection to a tax declaration shall be filed within one month after receipt of the tax declaration to the financial authority, in the cases of § 168 sentence 2 within one month after the announcement of the consent. (2) The objection according to § 347 Paragraph 1, second sentence, is indefinite. Unofficial table of contents

Section 356 Legal notice

(1) If an administrative act takes place in writing or in electronic form, the time limit for the filing of the opposition shall commence only if the party concerned has the right to appeal and the financial authority to which he is to be lodged, the registered office and the time limit to be observed in the (2) If the instruction is not or improperly given, the filing of the opposition shall be admissible only within one year of the announcement of the administrative act, unless the administrative act has been notified to the Inlay before the end of the year as a result of force majeure was impossible or in writing or has been electronically informed that an objection has not been given. Section 110 (2) shall apply in the case of force majeure. Unofficial table of contents

Section 357 Filing of the opposition

(1) The objection shall be filed in writing or electronically or to be declared a transcript. It is sufficient if the objection indicates who has lodged it. Insertion by telegram shall be permitted. Incorrect designation of opposition does not harm. (2) The objection shall be affixed to the authority whose administrative act is challenged or where an application for the adoption of an administrative act has been lodged. An objection which is directed against the determination of the tax bases or the fixing of a tax amount may also be applied to the authority responsible for the granting of the tax authority. An objection directed against an administrative act adopted by an authority on the basis of a legislative provision for the competent financial authority may also be applied to the competent financial authority. The written or electronic affixing to another authority shall be harmless if the opposition is sent to one of the authorities before the expiry of the opposition period, in which case it may be applied in accordance with the rates 1 to 3. Consideration shall be given to the administrative act against which the objection is addressed. It is intended to indicate the extent to which the Administrative Act is challenged and its repeal is requested. In addition, the facts which serve to justify it and the evidence are to be cited. Unofficial table of contents

Section 358 Examination of the conditions of admissibility

The financial authority appointed to decide on the objection shall have the right to examine whether the objection is admissible, in particular in the prescribed form and time limit. If there is a lack of one of these requirements, the opposition shall be deemed to be inadmissible. Unofficial table of contents

Section 359 Participants

Participants in the procedure are:

1.

who has lodged an appeal (opposition leader),

2.

who has been added to the procedure.

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§ 360 Education for the procedure

(1) The financial authority appointed to decide on the appeal may, on its own or on request, be accompanied by others whose legal interests are affected by the decision, in accordance with the tax laws, in particular those which have been adopted in accordance with the Tax laws, in addition to the taxable person. The person who has lodged an objection is to be heard before the contraction. (2) If a charge is administered for another person entitled to duty, it may not be included because his or her interests as a person entitled to pay by the person responsible for the duty of the person to whom he is entitled to pay may be taken into account. (3) If, in the contested legal relationship, third parties are involved in such a way that the decision can also be issued to them only in a uniform manner, they shall be added. This does not apply to persons who are not entitled to appeal in accordance with § 352. (4) Anyone who has been involved in the proceedings may assert the same rights as the person who lodged the opposition. (5) Comes in accordance with paragraph 3 Where more than 50 persons are eligible, the financial authority may order that only those persons who request it within a specified period shall be consulted. An individual announcement of the order may be waited if the order is published in the Federal Gazette and is also published in daily newspapers, which are common in the area where the decision is likely to be impact. The deadline has to be at least three months since publication in the Federal Gazette. The publication in daily newspapers shall indicate the date on which the deadline expires. For reinstatement in the previous stand due to a failure to meet the deadline, § 110 shall apply accordingly. The financial authority shall also be accompanied by persons who are particularly affected by the decision, even without a request. Unofficial table of contents

Section 361 Suspension of enforcement

(1) The application of the opposition shall not prejudice the enforcement of the contested administrative act, subject to the provisions of paragraph 4, in particular the imposition of a charge. The same applies in the case of a dispute of basic modesty for the subsequent proceedings. (2) The financial authority which has issued the contested administrative act may suspend all or part of the enforcement; § 367 (1) sentence 2 applies sensual. On request, the suspension shall be suspended where there are serious doubts as to the legality of the contested administrative act, or where the enforcement of the law by the person concerned is an unreasonable hardship, not by overriding public interests. as a result. If the administrative act has already been carried out, the suspension of enforcement shall be replaced by the suspension of the enforcement. In the case of tax rulings, the suspension and the abolition of enforcement shall be limited to the tax fixed, reduced by the amount of the tax deductible, in order to limit the corporation tax to be applied and the advance payments fixed; this shall not apply if the suspension or cancellation of the enforcement is deemed necessary to avoid significant disadvantages. The suspension may be made subject to a security benefit. (3) As far as the enforcement of a basic modesty is suspended, it is also possible to suspend the enforcement of a follow-up step. The adoption of a follow-up step shall be allowed. A security benefit shall be decided upon in the case of the suspension of a follow-up decision, unless the security performance has been expressly excluded in the case of the suspension of the enforcement of the basic notice. (4) By means of a decision an objection to the failure to operate or to pursue a profession shall be subject to the enforcement of the contested administrative act. The financial authority which has adopted the administrative act may eliminate the inhibitory effect by special order, in whole or in part, if it considers it necessary in the public interest; it shall give reasons in writing to the public interest. § 367 (1) sentence 2 shall apply mutatily. (5) The court may only be called against the refusal of the suspension of the enforcement of the enforcement order in accordance with Section 69 (3) and (5) sentence 3 of the Financial Court order. Unofficial table of contents

Section 362 Revocation of the opposition

(1) The opposition may be withdrawn until the decision on the objection has been announced. § 357 (1) and (2) shall apply mutaficiously. (1a) Insofar as the tax bases for an understanding or arbitration may be of importance in accordance with a contract within the meaning of § 2, the opposition may be reduced to a limited extent. Section 354 (1a) sentence 2 shall apply accordingly. (2) The withdrawal shall result in the loss of the inlaid opposition. If the invalidity of the withdrawal is subsequently asserted, Section 110 (3) shall apply mutatily. Unofficial table of contents

Section 363 Suspension and suspension of proceedings

(1) The decision shall be suspended in whole or in part on the existence or non-existence of a legal relationship which is the subject of a pending lawsuit or which is to be established by a court or administrative authority, the (2) The financial authority may allow the proceedings to be suspended with the consent of the opposition leader, if the appears to be useful for important reasons. If, on account of the constitutionality of a rule of law or because of a question of law, proceedings are pending before the Court of Justice of the European Union, the Federal Constitutional Court or a supreme federal court, the opposition shall be based on this The opposition proceedings shall be based in so far as the tax has been fixed on a provisional basis in accordance with Section 165 (1), second sentence, No. 3 or No. 4. With the agreement of the supreme financial authority, it may be possible to arrange for certain categories of similar cases to be published by the public to be publicly known, and that opposition proceedings also in other than those in sentences 1 and 2 shall be provided for. The opposition proceedings shall be continued if the opposition leader requests this or the financial authority notifies the opposition leader. (3) If a request for suspension or suspension of the proceedings is rejected or the suspension or suspension of the proceedings is refused, the opposition proceedings shall continue to be suspended. If proceedings are withdrawn, the unlawfulness of the rejection or revocation can only be asserted by a lawsuit against the opposition decision. Unofficial table of contents

Section 364 Communication of the taxation documents

The parties concerned shall, in so far as they have not yet done so, be informed of the matter of taxation on application or, if the statement of reasons for the objection gives rise, to be notified of its own motion. Unofficial table of contents

Section 364a Discussion of the status of law and law

(1) At the request of an opposition leader, the financial authority shall discuss the state of law and the legal status before adopting an opposition decision. Other interested parties may be invited to do so if the financial authority considers this to be appropriate. The financial authority may also invite this and other participants to a discussion without the request of an opposition leader. (2) A discussion with more than ten interested parties may depart from the financial authority. If the parties are to appoint a joint representative within a reasonable period of time determined by the financial authority, they shall be able to discuss their legal status and their legal status. (3) The parties may be represented by an authorized representative. . They may also be summoned in person for discussion if the financial authority considers this to be relevant. (4) The appearance cannot be enforced in accordance with § 328. Unofficial table of contents

Section 364b Deadline

(1) The financial authority may set a time limit for the opposition leader

1.

in order to indicate the facts, by taking into account or not taking account of the facts,

2.

on the declaration of certain points in need of clarification,

3.

for the designation of evidence or for the presentation of documents, insofar as it is obliged to do so.

(2) Statements and evidence submitted only after the expiry of the time limit set in paragraph 1 shall not be taken into account. Section 367 (2) sentence 2 shall remain unaffected. If the time limit is exceeded, § 110 shall apply. (3) The opposition leader shall be informed of the legal consequences referred to in paragraph 2 by the time limit. Unofficial table of contents

Section 365 Application of procedural rules

(1) In the case of the proceedings relating to the objection, the provisions applicable to the adoption of the contested or the sought-after administrative act shall also apply. (2) In the cases of § 93 (5), § 96 (7) sentence 2 and § § 98 to 100, the following provisions shall apply. (3) If the administrative act under appeal is amended or replaced, the new administrative act shall be the subject of the opposition proceedings. Sentence 1 shall apply mutatily if:

1.

an administrative act pursuant to section 129 is corrected; or

2.

an administrative act takes the place of an uneffective administrative act under appeal.

Footnote

(+ + + § 365 (3) sentence 2 No. 1: For application see Art. 97 § 18 (4) AOEG 1977 + + +) Unofficial table of contents

Section 366 Form, content and announcement of the opposition decision

The decision to appeal is to be given in writing, to give reasons, to provide an appeal for the right of appeal and to inform the parties concerned. Unofficial table of contents

Section 367 Decision on the objection

1. The decision shall be taken by the financial authority which has adopted the administrative act by decision of the opposition. If a different financial authority has subsequently been responsible for the tax case, this financial authority shall decide; section 26, second sentence, shall remain unaffected. (2) The financial authority which decides on the objection shall reconsider the matter in its entirety. The administrative act may also be amended to the detriment of the opposition leader if he/she has been informed of the possibility of a criminal decision and has been given the opportunity to express his views on the subject. An opposition decision shall only be required in so far as the financial authority does not assist the objection. (2a) The financial authority may decide in advance on parts of the opposition if this is relevant. In this decision, it has to determine in respect of which parts it is not intended to enter into force. (2b) Appellant objections, which are decided by the Court of Justice of the European Union, by the Federal Constitutional Court or by the Federal Finance Court The question of law and which cannot be remedied before these courts after the outcome of the proceedings may be rejected by the general order in so far as they are concerned. The supreme financial authority is in fact responsible for the adoption of the general order. The general order is to be published in the Federal Tax Gazan and on the Internet pages of the Federal Ministry of Finance. It shall be deemed to have been published on the day following the publication of the Federal Tax Gazette in which it is published. By way of derogation from Section 47 (1) of the Financial Jurisdiction Order, the period of application shall end with the end of one year after the date of the announcement. § 63 (1) (1) of the Financial Jurisdiction Order also applies to the extent that an opposition has been rejected by a general order in accordance with the first sentence. (3) The opposition to an administrative act which a public authority is required to act on the basis of statutory provisions for the competent financial authority has adopted, the competent financial authority shall decide on the objection. The authority acting for the competent financial authority shall also be entitled to remedy the objection.

Footnote

(+ + + § 367 para. 2b: For application see Art. 97 § 18a (12) AOEG 1977 + + +) Unofficial table of contents

§ 368

(dropped)

Eighth Part
Criminal and penal rules,
Criminal and penal procedures

First section
Criminal provisions

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Section 369 Tax offences

(1) Tax offences (customs offences) are:

1.

Acts that are punishable under the tax laws

2.

the ban,

3.

the counterfeiting and the preparation thereof, in so far as the act relates to tax marks;

4.

the promotion of a person who has committed an act in accordance with points 1 to 3.

(2) The general laws on criminal law apply to tax offences, insofar as the criminal provisions of the tax laws do not determine anything else. Unofficial table of contents

Section 370 Tax evasion

(1) With a custodial sentence of up to five years or a fine shall be punished, who

1.

the financial authorities or other authorities, on tax-significant facts, make incorrect or incomplete information;

2.

the financial authorities are unaware of the fact that they are unaware of significant facts, or

3.

Dismisses the use of tax marks or tax copies

(2) The trial is punishable. (3) In particularly serious cases, the sentence is imprisonment of six months to ten years. A particularly serious case is usually present when the perpetrator

1.

, to a large extent, to reduce taxes or to obtain unjustified tax benefits,

2.

misused his powers or his position as office-holder,

3.

to use the assistance of an official who abuses his or her powers or positions,

4.

shall continue to reduce taxes or obtain unjustified tax benefits, using counterfeit or counterfeit receipts, or

5.

as a member of a gang which has committed itself to the continuing commission of acts referred to in paragraph 1, by shortening sales or excise duties or by obtaining unjustified revenue or excise tax benefits.

(4) Taxes shall be reduced, in particular, if they are not fixed at full or in a timely manner; this shall also apply where the tax is fixed on a provisional basis or subject to the verification or a tax declaration of a Tax-fixing is the same subject to the verification of the verification. Tax advantages are also tax allowances; unjustified tax advantages are obtained insofar as they are unjustly granted or left. The conditions set out in the first and second sentences are also fulfilled if the tax to which the deed relates should have been reduced or the tax benefit could have been claimed for other reasons. (5) The act may also be (6) paragraphs 1 to 5 shall apply even where the act relates to import duties or export duties administered by another Member State of the European Union , or to a Member State of the European Free Trade Association or to one of of this Associated State. The same shall apply where the act is based on turnover taxes or on the basis of the provisions of Article 1 (1) of Council Directive 2008 /118/EC of 16 December 2008 on the general system of excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. 12), which are managed by another Member State of the European Union. (7) Paragraphs 1 to 6 shall apply, irrespective of the right of the Tator, to acts which are outside the territory of the Member State of the European Union. of the scope of this law. Unofficial table of contents

§ 370a (omitted)

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Section 371 Self-display in tax evasion

(1) Those who, in respect of all tax offences of a type of taxation, correct the incorrect information in respect of all tax offences of a tax type, supplement the incomplete information or recover the dismissed information, will not be able to comply with these tax offences. § 370 punished. The information must be given at all non-annual tax rates of a tax type, but at least for all tax offences of a tax type within the last ten calendar years. (2) Impunity does not occur if:

1.

in the case of a non-annual tax criminal case brought to the self-indication, before the correction, addition or recovery

a)

the person concerned, his representative, the beneficiary within the meaning of Section 370 (1) or his representative has been notified of a test order in accordance with § 196, limited to the factual and temporal extent of the announced external audit, or

b)

the person concerned or his representative has been notified of the initiation of the criminal or penal procedure; or

c)

an office-holder of the tax audit has been issued, limited to the extent and time of the external audit, or

d)

an official has appeared in order to identify a tax offence or a tax lawnolt; or

e)

an office-holder of the financial authority has appeared in accordance with § 27b of the VAT Act, a payroll tax review in accordance with Section 42g of the Income Tax Act or a review according to other tax regulations, and has been expelled or

2.

one of the tax offences at the time of the correction, addition or collection was already discovered in whole or in part, and the perpetrator knew this or had to reckon with it if the facts were in a constant state of affairs,

3.

the tax abbreviated in accordance with Article 370 (1) or the non-justified tax advantage obtained in respect of itself or another does not exceed EUR 25 000, or

4.

a particularly serious case referred to in Article 370 (3), second sentence, points 2 to 5.

The exclusion of the impunity referred to in the first subparagraph of point 1 (a) and (c) shall not prevent the submission of a correction referred to in paragraph 1 for the tax offences other than those referred to in the first subparagraph of point 1 (a) and (c) of a type of tax. (2a) Where the Tax evasion due to violation of the obligation to submit a complete and correct VAT advance notice or wage tax declaration has been committed, impunity will arise in deviation from paragraphs 1 and 2 sentence 1 point 3 Self-showing in the extent to which the offender is responsible to the competent financial authority incorrect information, supplemented by incomplete information or recovering the disclosures. Paragraph 2, first sentence, point 2 shall not apply where the discovery of the deed is based on the fact that a declaration of turnover tax or a wage tax declaration has been obtained or corrected. The rates 1 and 2 shall not apply to tax applications relating to the calendar year. For the completeness of the self-display in respect of a tax declaration relating to the calendar year, the correction, addition or recovery of the pre-applications relating to the periods following the calendar year is not required. (3) If tax reductions have already occurred or tax advantages are obtained, impunity for the offence shall only occur if the person concerned is in fact the tax evasive in his favour, the back-raising interest in accordance with Article 235 and the interest on the interest. in accordance with Section 233a, in so far as they are credited to the interest in the interest of the child under Article 235 (4) shall be paid within the reasonable period specified to it. In the cases referred to in the first sentence of paragraph 2a, the first sentence shall apply with the proviso that the payment of interest within the prescribed time period shall be insignificant in accordance with Section 233a or Article 235. (4) If the notification provided for in § 153 is reimbursed in good time and in a regular manner, a third party shall be who has failed to make the statements referred to in § 153, or has made inaccurate or incomplete statements, does not prosecute, unless he or his representative has previously initiated a criminal or penal criminal proceedings for the reason of the Tat has been announced. If the third party has acted on its own merits, paragraph 3 shall apply accordingly. Unofficial table of contents

§ 372 Bannbruch

(1) Bannbreach shall apply who carries out, executes or carries out objects contrary to a prohibition. (2) The offender shall be punished in accordance with § 370, paragraph 1, 2, if the deed is not in other provisions as an infringement of an import, export or Ban on transit is punishable by penalty or with fine. Unofficial table of contents

Section 373 Commercial, violent and band-wise smuggling

(1) Those who engage in import or export duties on a commercial basis or who are liable for commercial purposes by infringements of monopoly rules shall be punished with imprisonment of six months to ten years. In less serious cases, the penalty is imprisonment of up to five years or fine. (2) Likewise, he shall be punished who

1.

the withdrawal of import duties or export duties or a breach of a ban in which he or another participant carries out a firearm;

2.

A withdrawal of import duties or export duties or a breach of a ban, in which he or another participant carries a weapon or otherwise a tool or means, to the resistance of another person by force or threat of violence to prevent or overcome, or

3.

as a member of a gang that has committed itself to continuing to evade the evasion of import or export duties or of the ban, such a deed.

(3) The experiment shall be punishable. (4) Section 370 (6) sentence 1 and (7) shall apply accordingly. Unofficial table of contents

§ 374 Tax Hehlerei

(1) Any person who, in accordance with Article 4 (10) and (11) of the Customs Code, or has been committed pursuant to Section 372 (2), Article 373 of the Code, is buying or otherwise buying products or goods in respect of their excise duties or import duties or export duties as defined in Article 4 (10) and (11) of the Customs Code. or to a third party, to suspend or discontinue to enrich himself or a third party, shall be punished by a custodial sentence of up to five years or a fine. (2) If the offender acts as a commercial or as a member of a gang that is to the continued commission of offences referred to in paragraph 1, the penalty shall be: Imprisonment of six months up to ten years. In less serious cases, the penalty is imprisonment of up to five years or a fine. (3) The trial is punishable. (4) § 370 (6) and (7) applies accordingly. Unofficial table of contents

Section 375

(1) In addition to a custodial sentence of at least one year

1.

tax evasion,

2.

Spell break according to § 372 para. 2, § 373,

3.

Tax-control or

4.

favourable treatment of a person who has committed an act in accordance with points 1 to 3;

The Court of First Instance may recognise the ability to hold public office and the ability to obtain rights from public elections (Section 45 (2) of the Criminal Code). (2) Is a tax evasion, a breach in accordance with Section 372 (2), § 373 or a the control of the tax, so may

1.

the products, goods and other matters relating to the evasion of excise duty or import and export duties within the meaning of Article 4 (10) and (11) of the Code of Customs, the breach of the ban or the tax-hehlery; and

2.

the means of transport which have been used,

be drafted. Section 74a of the Criminal Code shall apply. Unofficial table of contents

§ 376 Limitation Period

(1) In the cases of particularly serious tax evasion referred to in § 370 (3), second sentence, no. 1 to 5, the limitation period shall be ten years. (2) The limitation of the prosecution of a tax offence shall also be interrupted by the fact that the accused person is responsible for the the initiation of the fine procedure is announced or this announcement is made.

Second section
Fines

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Section 377 Administrative Offences

(1) The provisions of the first part of the Act shall apply to infringements of the rules of tax (customs regulations) which may be punishable under the tax laws. (2) In so far as the fine rules of the tax laws do not determine anything else. Unofficial table of contents

Section 378 Lightweight tax reduction

(1) Contrary to the law, anyone who, as a taxable person or in the exercise of the affairs of a taxable person, is recklessly committing any of the acts referred to in § 370 (1). Section 370 (4) to (7) shall apply. (2) The administrative offence may be punishable by a fine of up to fifty thousand euros. (3) A fine shall not be fixed in so far as the offender rectifies the incorrect information with regard to the financial authority, the incomplete information shall be supplemented or the information provided shall be recovered before it or its representative has been notified of the initiation of a criminal or penal procedure for the offence. If tax reductions have already occurred or tax advantages are obtained, a fine shall not be fixed if the offender departs from the deed in his favour the reduced taxes within the reasonable period determined by him. Section 371 (4) shall apply mutatily. Unofficial table of contents

Section 379 Risk of tax

(1) Administrative offences are those who are intentional or reckless

1.

issue evidence that is actually incorrect in actual terms,

2.

Placing receipts against payment on the market, or

3.

in accordance with the law, the transactions or operations which are subject to accounting or recording are not or are not actually recorded or recorded in real terms.

and thereby to shorten taxes or obtain unjustified tax advantages. Paragraph 1 (1) shall also apply where import and export duties which are managed by another Member State of the European Union or which are granted to a State which is responsible for goods coming from the European Union on the basis of a An association or preferential agreement granting preferential treatment; Section 370 (7) shall apply mutatily. The same applies if the deed relates to turnover taxes managed by another Member State of the European Union. (2) Administrative offences are those who are intentional or reckless.

1.

the obligation to provide information pursuant to section 138 (2) does not comply fully or not in good time,

1a.

in accordance with Article 144 (1) or (2), first sentence, in each case also in connection with paragraph 5, a record shall not be drawn up, not correctly or not fully drawn up,

1b.

a legal regulation pursuant to Section 117c (1) or a enforceable order is contrary to such a decree, in so far as the regulation refers to this fine law for a certain amount of the offence,

2.

the obligation to account for the account in accordance with Section 154 (1).

(3) An administrative offence is the person who intentionally or negligently is contrary to a condition pursuant to § 120 paragraph 2 no. 4, which has been attached to an administrative act for the purpose of special tax supervision (§ § 209 to 217). (4) The administrative offence can be carried out with a fine of up to five thousand euros, if the act cannot be punished according to § 378. Unofficial table of contents

Section 380 Risk of departure taxes

(1) Contrary to the law, who intentionally or recklessly does not comply with his obligation to withhold and remove tax deductions, does not comply fully or insufficiently in good time. (2) The administrative offence can be carried out with a fine of up to Twenty-five thousand euros shall be punished if the action cannot be punished according to § 378. Unofficial table of contents

Section 381 Risk of excise duty

(1) Contrary to the law, those who intentionally or recklessly comply with the provisions of the excise duty laws or the legal regulations adopted in order to comply with them

1.

on the duties imposed on the preparation, security or verification of taxation,

2.

on the packaging and labelling of products or products subject to excise duty which contain such products, or by means of restrictions on the movement or use of such products or goods, or

3.

on the consumption of untaxed goods in the free ports

, in so far as the laws on excise duty or the legal regulations adopted thereto refer to this fine for a particular offence. (2) The administrative offence may be punishable by a fine of up to EUR 5 000; if the action cannot be punished according to § 378.

Footnote

(+ + + § 381 (1): For application, see Art. 97 § 20 AOEG 1977 + + +) Unofficial table of contents

Section 382 Risk of import and export duties

(1) Contrary to the law, those who, in the form of a pledge or in the exercise of the duties of a subject, intentionally or negligently or negligently, act in accordance with the provisions of the regulations or the regulations of the Council of the European Union. or the European Commission, which

1.

for the customs registration of the movement of goods across the border of the customs territory of the European Union and the limits on free zones,

2.

for the transfer of goods into a customs procedure and the implementation thereof, or for the obtaining of any other customs-related destination of goods,

3.

for the free zones, the area close to the border, and the areas subject to border supervision

shall apply in so far as the customs provisions relating thereto, or the legal regulations adopted pursuant to paragraph 4, refer to this fine in respect of a particular event. (2) Paragraph 1 shall also apply to the extent that the customs legislation and the provisions of this Regulation thereto shall apply: (3) The administrative offence can be punished with a fine of up to five thousand euros if the act cannot be punished in accordance with § 378. (4) The Federal Ministry of Finance may be subject to the provisions of the Regulations of the Council of The European Union or the European Commission, which may be punished as administrative offences in accordance with paragraphs 1 to 3, shall, in so far as it is necessary for the implementation of this legislation and the facts Obligations relating to the provision, presentation, storage or handling of goods, for the purpose of issuing declarations or advertisements, for the reception of transcripts and for the filling or presentation of customs documents, or for the inclusion of notes in such documents .

Footnote

(+ + + § 382 (1): For the application, see Art. 97 § 20 AOEG 1977 + + +) Unofficial table of contents

Section 383 Unauthorised acquisition of tax reimbursement and compensation claims

(2) The administrative offence can be punished with a fine of up to fifty thousand euros. Unofficial table of contents

Section 383a Purposefully use of the identification feature according to § 139a

(1) Contrary to the law, who, as a non-public body, intentionally or recklessly against § 139b (2) sentence 2 (1) and § 139c (2) sentence 2, the identification number according to § 139b or the economic identification number according to § 139c para. 3 for , in accordance with the second sentence of Section 139b (2), second sentence, orders or uses the files in accordance with the identification number for purposes other than the authorized purposes or for access. (2) The administrative offence may be are punished with a fine of up to ten thousand euros. Unofficial table of contents

§ 384 Limitation Period

The prosecution of cases of tax avoidance according to § § 378 to 380 shall be statute-barred in five years.

Third Section
Criminal procedure

1. Subsection
General provisions

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Section 385 Application of procedural rules

(1) In criminal proceedings for tax offences, unless the following provisions determine otherwise, the general laws on criminal proceedings, namely the Code of Criminal Procedure, the Law of the Court of Justice and the (2) The provisions of this section applicable to tax offences, with the exception of section 386 (2) and § § 399 to 401, are suspected of a criminal offence, which is subject to a tax-related tax. to the financial authority or any other authority to obtain Assets are addressed and no tax criminal law is infringed in accordance with the applicable law. Unofficial table of contents

Section 386 Jurisdiction of the financial authority in the case of tax offences

(1) In the event of a suspicion of a tax offence, the financial authority shall determine the facts. The financial authority within the meaning of this section is the main customs office, the tax office, the Federal Central Office for Taxes and the family insurance fund. (2) The financial authority shall carry out the investigation procedure within the limits of section 399 (1) and § § 400, 401 through, if the deed

1.

is solely a tax offence, or

2.

at the same time violates other criminal laws and relates to their violation of church taxes or other public-law charges, which are linked to tax bases, tax amounts or tax amounts.

(3) Paragraph 2 shall not apply as soon as an arrest warrant or a placement command has been issued against an accused person. (4) The financial authority may make the criminal case to the public prosecutor's office at any time. The Public Prosecutor's Office may at any time draw the criminal case to itself. In both cases, the public prosecutor's office may, in agreement with the financial authority, return the criminal case to the financial authority. Unofficial table of contents

Section 387 Sachlich competent financial authority

(1) The competent authority is the financial authority which manages the tax concerned. (2) The competence referred to in paragraph 1 may be transferred by means of a legal regulation to a financial authority in the area of a number of financial authorities, in so far as this is done with regard to the economic or transport situation, the structure of the administrative authorities or any other local needs. The Legal Regulation shall, in so far as the financial authority is a national authority, issue the State Government, in other cases the Federal Ministry of Finance. The Federal Ministry of Finance's legal regulation does not require the approval of the Federal Council. The provincial government may transfer the authorization to the supreme state authority responsible for the financial management. Unofficial table of contents

Section 388 Locally competent financial authority

(1) Local authority is the financial authority,

1.

in the district of which the tax offence has been committed or discovered,

2.

which is competent at the time of the opening of the criminal proceedings for the duties of duties, or

3.

in the district of which the accused person is domicised at the time of the criminal proceedings.

(2) If the defendant's residence changes after the criminal proceedings have been initiated, the financial authority in whose district the new residence is situated shall also be responsible for the local authority. The same applies if the responsibility of the financial authority for the matter of duty is changed. (3) If the accused has no residence within the territorial scope of this law, the jurisdiction shall also be exercised by the ordinary person. Location of residence. Unofficial table of contents

Section 389 Related Criminal Matters

Each of these financial authorities is responsible for related criminal cases, which, according to Article 388, would be the responsibility of various financial authorities. § 3 of the Code of Criminal Procedure shall apply accordingly. Unofficial table of contents

§ 390 Multiple jurisdiction

(1) If several financial authorities are responsible in accordance with § § 387 to 389, the financial authority must be the first to initiate criminal proceedings first. (2) At the request of this financial authority, another competent financial authority has the following: If this appears relevant to the investigation, the criminal case should be taken over. In case of doubt, the Authority shall decide which shall be subject to the requested financial authority. Unofficial table of contents

Section 391 Permanent Court

(1) If the district court is competent, the district court in whose district the district court has its registered office shall be responsible for the local court. In the preparatory proceedings, this applies without prejudice to any further regulation pursuant to Section 58 (1) of the Law on Judicial Constitution, only for the approval of the court pursuant to Section 153 (1) and Section 153a (1) of the Code of Criminal Procedure. (2) The State Government may, by means of a legal regulation, regulate jurisdiction by way of derogation from the first sentence of paragraph 1, insofar as this appears to be appropriate in view of the economic or transport situation, the structure of the administrative authorities or other local needs. The State Government may delegate this authorisation to the Land Justice Administration. (3) Criminal cases for tax offences should be assigned to the local court of a particular department. (4) Paragraphs 1 to 3 shall also apply if the proceedings are not only have the object of tax offences, but they do not apply if the same act constitutes an offence under the Narcotics Act, and not for tax offences relating to the vehicle tax. Unofficial table of contents

§ 392 Defence

(1) By way of derogation from § 138 (1) of the Code of Criminal Procedure, tax advisers, tax agents, accountants and sworn accountants may also be elected defenders in so far as the financial authority carries out the criminal proceedings independently; in the Moreover, they can only be defended in the Community with a lawyer or a legal teacher at a German university within the meaning of the Higher Education Framework Act (Hochschulframework Act) with competence to the judge's office. (2) § 138 (2) of the Code of Criminal Procedure remains unaffected. Unofficial table of contents

Section 393 Relationship between the criminal procedure for the taxation procedure

(1) The rights and obligations of the taxable persons and the financial authority in the taxation procedure and in the criminal proceedings shall be governed by the rules applicable to the procedure in question. However, in the taxation procedure, compulsory means (§ 328) are inadmissible against the taxable person if he is forced to incriminate himself on account of a tax punishable offence or an unlawfulness he has committed himself. This shall always apply in so far as the criminal proceedings have been initiated against him on account of such an act. The taxable person shall be lecturing in so far as there is reason to do so. (2) As far as the public prosecutor's office or the court in a criminal proceeding from the tax files become aware of facts or evidence which the taxable person of the The financial authority before the initiation of the criminal proceedings or in ignorance of the initiation of the criminal proceedings in the performance of tax obligations shall not be used against him for the pursuit of an act which does not Tax penalty is. This does not apply to offences which have a compelling public interest in the prosecution (Section 30 (4) (5)). (3) The findings that the financial authority or the Public Prosecutor's Office have legitimately gained in the course of criminal investigations, may be used in the taxation procedure. This shall also apply to findings which are subject to the confidentiality of the letter, post and telecommunications, insofar as the financial authority has lawfully obtained it in the framework of its own criminal investigations or to the extent that it is subject to the provisions of the Code of Criminal Procedure Information should be provided to the financial authorities. Unofficial table of contents

§ 394 Transition of ownership

If an unknown person who has been affected in the event of a tax offence has escaped, has been left behind and has been confiscated or otherwise seized, because it is possible to recover it, it shall go after: Expiry of a year in the property of the State, if the owner of the property is unknown and the financial authority has indicated by a public notice on the imminent loss of ownership. Section 10 (2), first sentence, of the Administrative Appointing Act shall apply with the proviso that the notice referred to in sentence 1 shall be made known or published instead of a notification. The time limit shall begin with the notice of notice. Unofficial table of contents

Section 395 Document inspection of the financial authority

The financial authority shall have the power to inspect the files which are available to the court or, in the case of the prosecution, to inspect and seize seized or otherwise seized items. The files shall be sent to the financial authority upon request for inspection. Unofficial table of contents

Section 396 Suspension of proceedings

(1) If the assessment of the act as tax evasion depends on whether there is a tax claim, whether tax is shortened or if unjustified tax advantages are obtained, the criminal procedure may be suspended until the taxation procedure (2) In the course of the investigation proceedings, the Public Prosecutor's Office shall decide on the suspension, in the proceedings after the public action has been raised, the court dealing with the case. (3) During the suspension of the proceedings, the Court of First Instance shall be suspended. the statute of limitations.

2. Subsection
Investigation

I.
General

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Section 397 Introduction of criminal proceedings

(1) The criminal proceedings shall be initiated as soon as the financial authority, the police, the public prosecutor's office, one of its investigators or the criminal judge shall take a measure which is intended to be recognisable against a person on the grounds of a tax offence (3) The initiation of the criminal proceedings must be communicated to the accused person at the latest when he is requested to present facts or documents relating to the offence of which he/she is responsible suspicious. Unofficial table of contents

Section 398 Setting for minor

The Public Prosecutor's Office may, without the consent of the person responsible for the opening of the main proceedings, also have the right to pursue a tax evasion in which only a minor tax reduction has occurred or has only a low tax advantage. competent court if the perpetrator's guilt is to be regarded as low and there is no public interest in the persecution. This shall apply in accordance with the procedure for a tax-hehement pursuant to § 374 and a beneficiary of a person who has committed any of the acts referred to in § 375 (1) (1) to (3). Unofficial table of contents

Section 398a Abvision of persecution in special cases

(1) In cases where impunity does not occur only in accordance with § 371 (2) sentence 1 (3) or (4), the prosecution of a tax offence shall be waived if the person involved in the act is within a reasonable period of time within a reasonable period of time.

1.

the tax deducted from the act in his favour, the back-raising interest in accordance with Section 235 and the interest in accordance with Section 233a, insofar as they are credited to the interest in the interest of the child under Article 235 (4) of this Article; and

2.

a sum of money shall be paid for the benefit of the State Treasury:

a)

10 per cent of the tax deducted if the amount of the deposit does not exceed EUR 100 000;

b)

15 per cent of the tax deducted if the amount of the deposit exceeds EUR 100 000 and does not exceed EUR 1 000 000;

c)

20 per cent of the tax deducted if the amount of the deposit exceeds EUR 1 000 000.

(2) The assessment of the amount of the deposit shall be determined in accordance with the principles set out in Article 370 (4). (3) The resumption of a procedure concluded in accordance with paragraph 1 shall be admissible if the financial authority recognises that the information provided in the framework of a (4) The amount of money paid under paragraph 1 (2) shall not be refunded if the legal order of paragraph 1 does not occur. The Court of First Instance may, however, apply this amount to a fine imposed on the grounds of tax evasion.

II.
Tax authorities ' procedures in the case of tax offences

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Section 399 Rights and obligations of the financial authority

(1) If the financial authority carries out the investigation proceedings on the basis of section 386 (2), it shall exercise the rights and obligations which the public prosecutor's office is responsible for under the investigation procedure. (2) If a financial authority is required to act pursuant to section 387 (2), the Responsibility for the area of several financial authorities shall be without prejudice to the right and duty of these financial authorities to investigate the facts of a tax offence and to take all inexorable orders, to prevent the obscurity of the matter. They may order confiscations, emergency divestments, searches, investigations and other measures in accordance with the provisions of the Code of Criminal Procedure applicable to investigators of the Public Prosecutor's Office. Unofficial table of contents

Section 400 Request for the adoption of a criminal order

If the investigation provides sufficient grounds for the imposition of the public action, the financial authority shall request the judge to issue a criminal order if the criminal case appears to be appropriate for treatment in the criminal proceedings; if this is not the case, the In the event of a case, the financial authority shall submit the files of the prosecutor's office. Unofficial table of contents

Section 401 Request for an arrangement of side-effects in the independent proceedings

The financial authority may request that the confiscation or decay be ordered independently or that a fine be established independently of a legal person or an association of persons (§ § 440, 442 (1), § 444 (3) of the Regulation). The Code of Criminal Procedure).

III.
The position of the financial authority in the proceedings of the Public Prosecutor

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Section 402 General rights and obligations of the financial authority

(1) If the Public Prosecutor's Office carries out the investigative procedure, the otherwise competent financial authority shall have the same rights and obligations as the authorities of the Police Service in accordance with the Code of Criminal Procedure and the powers conferred by Section 399 (2) sentence 2. (2) If, pursuant to Article 387 (2), a financial authority is responsible for the area of several financial authorities, the provisions of paragraph 1 shall apply to each of these financial authorities. Unofficial table of contents

Section 403 Participation of the financial authority

(1) If the Public Prosecutor's Office or the police conduct investigations involving tax offences, the otherwise competent financial authority shall have the power to take part in it. The place and time of the investigative actions shall be communicated to it in good time. The representative of the financial authority shall be allowed to ask questions to the accused, witnesses and experts. (2) Paragraph 1 shall apply mutatily to such judicial proceedings in which the public prosecutor's office is also permitted to be present. (3) The otherwise competent financial authority shall be notified of the indictment and the request for the order of a criminal order. (4) If the public prosecutor's office is to stop the proceedings, it shall hear the otherwise competent financial authority.

IV.
Tax and customs duty

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Section 404 Tax and Customs Code

The customs authorities and the tax authorities of the national financial authorities and their officials have the same rights and obligations in criminal proceedings for tax offences as the authorities and officials of the police service after the rules of the Code of Criminal Procedure. The authorities referred to in the first sentence of sentence 1 shall have the powers pursuant to Section 399 (2), second sentence, and the authority to inspect the documents of the person concerned by the search (Section 110 (1) of the Code of Criminal Procedure); their officials shall be the investigators of the Prosecutor's office.

V.
Compensation of witnesses and experts

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§ 405 Compensation of witnesses and experts

If witnesses and experts are used by the financial authority for the purposes of proof, they shall receive compensation or remuneration in accordance with the law on the compensation of justice and the law of compensation. This also applies in the cases of § 404.

3. Subsection
Judicial procedure

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Section 406 Participation of the financial authority in the criminal command procedure and in the independent proceedings

(1) If the financial authority has requested the issuing of a criminal order, it shall exercise the rights and obligations of the Public Prosecutor's Office as long as the sentence of Article 408 (3) of the Code of Criminal Procedure is not due to be the main hearing or the opposition to the (2) If the financial authority has submitted an application to order the confiscation or decay independently or to set a fine independently of a legal person or an association of persons (§ 401), the financial authority shall take the decision to: the rights and obligations of the public prosecutor's office as long as oral proceedings are not is requested or ordered by the court. Unofficial table of contents

Section 407 Participation of the financial authority in other cases

(1) The General Court shall give the financial authority the opportunity to bring forward the points of view which are of relevance to the decision. This shall also apply where the Court of First Instance is considering adjusting the procedure. The financial authority shall be notified of the date of the main hearing and the date of the hearing by an officer or a requested judge (§ § 223, 233 of the Code of Criminal Procedure). In the main hearing, your representative shall receive the floor upon request. It should be allowed to ask questions to defendants, witnesses and experts. (2) The judgment and other decisions concluding the proceedings shall be communicated to the financial authority.

4. Subsection
Costs of the procedure

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Section 408 Costs of costs

The necessary expositions of a participant within the meaning of § 464a (2) No. 2 of the Code of Criminal Procedure are also the legal fees and charges of a tax adviser, tax representative, auditor in the criminal proceedings for a tax offence. or sworn accountants. If fees and outlays are not regulated by law, they may be reimbursed up to the level of the legal fees and levies of a lawyer.

Fourth Section
Fines

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Section 409 competent administrative authority

In the event of irregularities, the competent administrative authority within the meaning of Section 36 (1) (1) of the Code of Administrative Offences shall be the competent financial authority in accordance with Section 387 (1). Section 387 (2) shall apply accordingly. Unofficial table of contents

Section 410 Supplementary provisions for the fine-payment procedure

(1) In addition to the procedural provisions of the Law on Administrative Offences, the fine-fine procedure shall apply in accordance with the provisions of the Law on Administrative Offences:

1.

§ § 388 to 390 on the competence of the financial authority,

2.

Section 391 on the jurisdiction of the Court of First Instance,

3.

Section 392 on defence,

4.

Section 393 on the relationship between the criminal procedure for the taxation procedure,

5.

Section 396 on the suspension of proceedings,

6.

Section 397 on the initiation of criminal proceedings,

7.

Section 399 (2) on the rights and obligations of the financial authority,

8.

§ § 402, 403 (1), (3) and (4) on the position of the financial authority in the proceedings of the Public Prosecutor's Office,

9.

Section 404, first sentence, and second sentence of the first half-sentence on tax and customs duty,

10.

§ 405 on the compensation of witnesses and experts,

11.

Section 407 on the participation of the financial authority and

12.

§ 408 on the costs of the proceedings.

(2) In the event of a tax offence, which is related to a tax unlawfulness (Section 42 (1) sentence 2 of the Code of Administrative Offences), the financial authority may apply for the criminal order in the cases of § 400. To extend the rules of law. Unofficial table of contents

§ 411 Procedure for fines against lawyers, tax advisers, tax agents, accountants or sworn accountants

Before a lawyer, tax adviser, tax officer, accountant, auditor or sworn accountant, on the grounds of a lack of tax lawfulness he committed in the course of his duties in advising on tax matters, a fine , the financial authority of the competent Chamber of Appeal shall give the opportunity to bring forward the points of view which are of relevance to the decision. Unofficial table of contents

§ 412 Delivery, Enforcement, Costs

(1) By way of derogation from the first sentence of § 51 (1) of the Act on Administrative Offences, the provisions of the Administrative Appointing Act shall also apply to the delivery procedure even if a State Finance Authority has issued the decision. Section 51 (1) sentence 2 and paragraphs 2 to 5 of the Code of Administrative Offences shall remain unaffected. (2) By way of derogation from § 90 (1) and (4), Section 108 (2) of the Law on the Enforcement of Charges of the Financial Authorities in Penal Money Procedures The provisions of the sixth part of this Act are in breach of the rules. The remaining provisions of the ninth section of the second part of the Law on Administrative Offences remain unaffected. (3) For the costs of the fine procedure, § 107 (4) of the Act on Administrative Offences also applies if a State Finance Authority has issued the notice of fines; in place of § 19 of the Administrative Costing Act in the version valid until 14 August 2013, § 227 and § 261 of this Act apply.

Ninth Part
Final provisions

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Section 413 Restriction of fundamental rights

The fundamental rights to the physical integrity and freedom of the person (Article 2 (2) of the Basic Law), the secrecy of letters and the secrecy of postal and telecommunications (Article 10 of the Basic Law) and the inviolability of the home (Article 13 of the Basic Law) shall be restricted in accordance with this Law. Unofficial table of contents

Section 414

(unopposed) Unofficial table of contents

§ 415

(Entry into force) Unofficial table of contents

Appendix 1 (to § 60)
Model statutes for associations, foundations, businesses of commercial types of legal persons under public law, clerical cooperatives and corporations
(provisions necessary only for tax reasons)

§ 1 The-... (corporation) with its registered office in ... pursues exclusively and directly-charitable-charitable-charitable-purposes (deleted non-persecuted purposes) within the meaning of the section "tax-privileged purposes" of the tax order. The purpose of the body is ... (e.g. Support for science and research, youth and old-age assistance, education, people's and vocational education, art and culture, landscape management, environmental protection, public health, sport, support for people in need of assistance). The purpose of the sentence is to be implemented in particular by ... (e.g. B. Implementation of scientific events and research projects, award of research contracts, maintenance of a school, an educational advice centre, maintenance of art collections, maintenance of the songs and the choir singing, erection of Nature reserves, entertainment of a kindergarten, children's, youth homes, amusement of a retirement home, a holiday home, combating drug abuse, noise, promotion of sports exercises and services).

§ 2 The body is self-employed; it does not primarily pursue self-economic purposes.

§ 3 Funds of the body may only be used for the purposes of the statutory provisions. Members do not receive any donations from funds of the body.

§ 4 No person may be favored by expenses which are foreign to the purpose of the corporation or by disproportionately high remuneration.

§ 5 In the event of dissolution or cancellation of the corporation, or in case of omission of tax-privileged purposes, the assets of the body shall fall

1.

-the-the-... (name of a legal person governed by public law or by another tax-privileged body),-the-which-directly and exclusively for non-profit, charitable or ecclesiastic purposes, .

or

2.

to a legal person under public law or to another tax-privileged body for use in ... (indication of a specific, charitable, charitable or ecclesiastic purpose, e.g. B. The promotion of science and research, education, vocational training and vocational training, the support of persons who are in need in the sense of § 53 of the Tax Code, entertainment of the house of worship in ...).

Further information In the case of establishments of a commercial nature by legal persons governed by public law, in the case of the non-independent foundations administered by a legal person under public law and in the case of religious cooperatives (orders, Congregations) should be included as follows:
Section 3 (2):
" The-the-that ... receives no more than-its-its-paid-in capital shares and the mean value of its-its-contributions in the case of dissolution or cancellation of the corporation or, in the case of omission of tax-favoured purposes. " In the case of foundations, this provision is only necessary if the statutes grant the founder a right to a repayment of assets. In the absence of the scheme, the assets introduced will be treated as the rest of the assets. In the case of corporations, the following supplementary provisions shall be incorporated into the articles of association:

1.

§ 3 (1) sentence 2: "The shareholders shall not be entitled to receive profit or any other benefits from the funds of the body."

2.

§ 3 (2): "You do not receive any more than their paid-in capital shares and the value of their contributions in kind in the event of their departure or in the event of the dissolution of the corporation, or in case of omission of tax-favoured purposes."

3.

§ 5: " In the event of a dissolution of the corporation or in case of omission of tax-privileged purposes, the assets of the corporation fall as far as the paid-in capital shares of the shareholders and the common value of the contributions made by the shareholders ... ".

§ 3 (2) and the sentence "insofar as it exceeds the paid-in capital shares of the shareholders and the mean value of the contributions made by the shareholders" in § 5 are required only if the statutes are entitled to a return of assets.