Tax Code

Original Language Title: Abgabenordnung

Read the untranslated law here: http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html

Tax code (AO) AO Ausfertigung date: 16.03.1976 full quotation: "tax code as amended by the notice of October 1, 2002 (Federal Law Gazette I p. 3866;)" (2003 I S. 61), last by article 2 of the law of December 22, 2014 (Federal Law Gazette I p. 2417) is changed "stand: Neugefasst by BEK. v. project I 3866; IN 2003 I 61;
 
as last amended by article 2 G v. 22.12.2014 I 2417 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 29.8.1980 +++) (+++ to the application and application cf. Article 97 AOEG 1977 +++) (+++ apply in the acceding territory cf.)
Article 97a §§ 1 to 3 AOEG 1977 +++) (+++ application cf. § 1 InvStG +++) (+++ to the application d. sections 30, 80 and 87a, d. third partly second section & d. seventh partly cf. § 18 h para 6 UStG 1980 +++) (+++ to the application d. § 240 cf. § 18 para 4e UStG 1980 +++) (+++ advantage d. § 150 cf. § 13a para 3 EStG +++) (+++ to the application d. § 276 para 4 cf. § 9 par. 5 InfrAG +++) heading : IdF d. Article 10 No. 1 G v. 13.12.2006 I 2878 mWv 19.12.2006 table of contents part I introductory provisions of first section scope article 1 scope article 2 priority of international agreements second section tax definitions article 3 taxes, tax benefits section 4 law § 5 discretion section 6 authorities, financial authorities § 7 officers section 8 residence § 9 of ordinary stay § 10 Executive Committee § 11 seat § 12 permanent establishment § 13 of Permanent Representative § 14 of economic business § 15 nationals third section powers of financial authorities § 16 substantive jurisdiction article 17 territorial jurisdiction § 18 separate findings § 19 taxes by the Income and assets of individuals with section 20 taxes from the income and assets of corporations, associations of persons, estates section 20a taxes income at construction services section 21 VAT article 22 real taxes § 22a jurisdiction on the continental shelf or the exclusive economic zone section 23 import and export duties and Excise section 24 replacement jurisdiction article 25 multiple territorial jurisdiction § 26 jurisdiction change section 27 jurisdiction agreement section 28 jurisdiction dispute section 29 danger in delay fourth section tax secret § 30 tax secret section 30a protection of bank customers article 31 communication of tax bases § 31a releases to combat illegal employment and the abuse of power § 31b releases to combat money laundering and terrorist financing fifth section of limitation of liability for public officials section 32 limitation of liability for officers second part tax law first section taxable § 33 taxable § 34 obligations of legal representatives and asset managers section 35 obligations of the designated section 36 void the authority of second section tax debt section 37 claims from the tax relationship section 38 emergence of claims from the tax obligations of section 39 attribution section 40 law - or unconscionable act section 41 invalid legal transactions section 42 abuse of legal possibilities § 43 tax debtors , § 44 tax payment creditor jointly and severally § 45 Universal succession section 46 assignment, pledging, seizure § 47 invalidate § 48 performance by a third party, liability third paragraph 49 capture 50 lapse and necessarily be of the Excise, transfer of the conditional excise duty debt third section '' tax-privileged purposes of § 51 General § 52 section 53 for charitable purposes charitable purposes of § 54 ecclesiastical purposes of § 55 selflessness § 56 exclusive § 57 immediacy section 58 tax harmless activities § 59 requirement of § 60 tax relief requirements of the Statute § 60a determination of statutory requirements of § 61 statutory assets attachment § 62 reserves and assets § 63 requests to the actual Management Article 64 taxable economic operations section 65 business § 66 welfare section 67 hospitals § 67a sporting events § 68 single purpose companies fourth section liability § 69 liability of representatives article 70 liability of the represented § 71 liability of the Steuerhinterziehers and of the tax hehlers § 72 liability at breach of duty to the Kontenwahrheit of § 73 liability for taxation purposes § 74 liability of the owner of goods § 75 liability of operating transferee § 76 thing liability § 77 tolerance requirement part III general rules of procedure first section 1 principles subsection participation in the cases of § 78 involved section 79 capacity § 80 agents and States in article 81 appointment of a representative of its own motion under section 2 exclusion and rejection of public officials and other persons § 82 excluded persons § 83 partiality § 84 rejection by members of a Committee 3. subsection taxation principles, evidence I. General § 85 principles of taxation § 86 beginning of procedure of § 87 official language § 87a electronic communication section 88 principle of investigation section 88a collection of protected data § 89 consulting, information § 90 participation obligations of parties section 91 hearing actor § 92 evidence II. proof by information and expert opinion accountability of those involved and other article 93 persons § 93A General reporting obligations section 93 b automated retrieval of account information § 94 affidavit questioning § 95 insurance on oath instead of section 96 involvement of experts III. proof by certificates and inspection article 97 submission of documents § 98 taking the inspection § 99 entering by land and premises § 100 template of valuables IV. information and template refusal rights § 101 right of information and refusal of the oath of members of a § 102 Mellifluent to protect certain trade secrets § 103 Mellifluent in danger of persecution due to a crime or a misdemeanor § 104 denial of the reimbursement of the opinion and the Submission of documents § 105 ratio of information and duty to refer to the confidentiality of public authorities section 106 restriction of information and obligation at impairment of public welfare V. compensation respondents and the experts section 107 compensation respondents and the expert 4. subsection deadlines, appointments, re-establishment of rights section 108 dates and deadlines § 109 extension of time limits article 110 restitutio in integrum 5. subsection legal and administrative assistance section 111 § 112 mutual assistance obligation conditions and limits of administrative assistance § 113 selection of authority § 114 implementation assistance § 115 cost Administrative assistance section 116 display of tax offences in § 117 intergovernmental legal and administrative assistance in tax matters section 117a transmission of personal data to the Member States of the European Union section 117 b use of the after the framework decision 2006/960/JHA of the Council transmitted data § 117 c implementation nationally applicable international agreements to promote tax compliance in international situations second section Administration Act § 118 term of the Administration Act § 119 determination and form of the Administration Act § 120 incidental provisions to the administrative act § 121 justification of the Administration Act § 122 notification of the administrative act § 123 order a receiving agent § 124 effectiveness Invalidity of the administrative act § 125 of the Administration Act § 126 cure procedure and form-related errors section 127 consequences of process and irregularities article 128 reinterpretation of an erroneous administrative act section 129 obvious mistakes when adopting an administrative act § 130 withdrawal of an unlawful administrative act § 131 revocation of a lawful administrative act § 132 withdrawal, cancellation, suspension and amendment during opposition proceedings § 133 return of documents and things part four implementation of taxation of first section acquisition of taxable 1 subsection person level and operation recording section 134 person level and opened § 135 duty at the person level and opened § 136 change notifications for the civil status record 2. subsection notification requirements under section 137 tax collection from local authorities, associations and estates section 138 ads through the employment section 139 registration of enterprises in special cases 3. subsection identification section 139a of the identification section 139 b identification number § 139 c economic number paragraph 139d authority to issue regulations section 1 duties to cooperate subsection guide books and records section 140 accounting and record-keeping obligations under other laws § 141 obligation to keep records of certain taxable § 142 supplementary provisions for agriculture and foresters § 143 record of receipt of section 144 recording the goods issue of § 145 General requirements for accounting and records section 146 rules for accounting and records section 147 administrative regulations for the storage of documents § 148 granting of concessions 2. subsection tax § 149 levy of the tax returns of § 150 form and content of tax returns in § 151 recording of the tax office where § 152 delay surcharge § 153 correction of declarations 3. subsection Kontenwahrheit § 154 Kontenwahrheit part Festsetzungs-and approval procedures 1. subsection control setting I. General provisions § 155 taxing § 156 reticle taxing section 157 form and content of the tax assessment notices section 158
Authenticity of the accounting section 159 evidence of trusteeship § 160 naming creditors and recipients of any payments § 161 shortages at inventories § 162 estimate of tax bases § 163 different fixing of taxes from equity reasons § 164 tax assessment subject to review § 165 preliminary tax assessment, suspending the tax assessment § 166 third-party effect of the tax assessment § 167 tax registration, use of control characters or control Templar § 168 effect a tax registration II. fixing of limitation article 169 fixing period § 170 start of the fixing period of § 171 expiration resistance III. stock power § 172 abolition or change of tax assessments § 173 repeal or amendment of tax assessments for new facts or evidence § 174 conflicting tax determinations section 175 repeal or amendment of tax assessments in other cases § 175a implementation of memorandums § 176 trust protection in the repeal and amendment of tax assessments section 177 rectification of material errors IV. costs § 178 costs for the special use of the Customs authorities § 178a costs for the special use of financial authorities 2. subsection separate determination of tax bases, setting of Steuermessbeträgen I. separate findings § 179 determination of bases of taxation § 180 separate determination of tax bases § 181 procedural rules for the separate determination , Lodgement date, Declaration of duty section 182 effects of separate assessment of § 183 receiving agents in establishing uniform II. fixing by Steuermessbeträgen § 184 setting of Steuermessbeträgen 3. subsection decomposition and allocation to § 185 applicability of General provisions of § 186 involved § 187 inspection § 188 separation decision section 189 change the separation of section 190 allocation procedures 4. subsection liability § 191 liability decisions, acquiescence rulings § 192 contractual liability fourth section tax audit 1 subsection General provisions § 193 admissibility a tax audit section 194 of factual extent a tax audit section 195 jurisdiction § 196 examination arrangement § 197 announcing the examination arrangement section 198 ID , Start the tax audit section 199 auditing standards § 200 cooperation obligations of taxable § 201 final meeting § 202 content and publication of the audit report § 203 abbreviated tax audit 2. subsection binding commitments on reason of a tax audit section 204 condition the binding commitment of section 205 form the binding commitment of § 206 binding effect § 207 expiry, cancellation and change the binding commitment of fifth section tax enforcement (customs investigation) § 208 tax enforcement (customs investigation) sixth section tax supervision in special cases § 209 subject of fiscal control section 210 powers of the financial authority of § 211 obligations of the persons concerned § 212 provisions § 213 special supervisory measures § 214 commissioned § 215 ensuring § 216 supervisory way transfer into the ownership of the Federal section 217 tax assistants fifth part survey procedure first section realization, exigibility and extinction of claims from the tax obligations 1 subsection realisation and maturity of claims from the tax money § 218 implementation of claims from the tax obligations § 219 request for liability assessments § 220 payment due § 221 different maturity provision § 222 deferral section 223 (dropped out) 2 subsection payment, set-off , Adoption § 224 of place of performance, date of payment section 224a dedication of art objects to payment instead of section 225 order of the repayment section 226 offsetting § 227 adoption 3. subsection payment limitation section 228 subject to the Statute of limitations, statute § 229 beginning of the limitation period of § 230 inhibition of the limitation period of § 231 interruption of the limitation period of § 232 effect of prescription of second section interest, late payment charges 1 subsection interest § 233 principle § 233a interest tax claims and tax refunds section 234 deferral interest § 235 interest of evaded taxes section 236 process interest on reimbursement amounts § 237 interest at suspension of enforcement of § 238 height and Calculation of interest section 239 fixing of interest 2. subsection late payment surcharges § 240 late payment surcharges third section guarantee § 241 nature of the Security section 242 effect the depositing of cash § 243 pledging of securities § 244 suitable tax guarantors § 245 safety performance by other values § 246 acceptance values § 247 exchange of collateral article 248 additional contributions part six enforcement first section General provisions § 249 enforcement § 250 request for enforcement § 251 enforceable administrative acts, article 252 of article 253 enforcement creditor enforcement debtor § 254 conditions for the beginning of the enforcement of section 255 enforcement against legal persons of under public law § 256 objections against the enforcement of section 257 adjustment and limitation of enforcement of § 258 interim setting or limiting the enforcement of the second section enforcement due to monetary claims 1 subsection General provisions § 259 reminder § 260 indicating the fault reason of § 261 suppression § 262 of right third § 263 enforcement against spouses or life partners section 264 enforcement against usufructuary section 265 enforcement against heirs § 266 other cases constrained liability § 267 enforcement proceedings against not unincorporated associations of persons 2. subsection sharing a total debt of § 268 principle section 269 application section 270 of general distribution scale section 271 allocation scale for the wealth tax § 272 distribution scale for advance payments section 273 allocation scale for tax claims § 274 special distribution scale section, 275 (dropped out) § 276 lagging tax, introduction of the enforcement of section 277 enforcement § 278 limit the enforcement of § 279 form and content of the distribution decision section 280 amendment of the allocation decision 3. subsection attachment of movable property I. General section 281 seizure § 282 effect seizure § 283 exclusion of warranty claims § 284 asset information of enforcement schuldners II. enforcement in terms of section 285 enforcement officer § 286 enforcement in terms of § 287 powers of the enforcement officer § 288 approval of witnesses sec. 289 time of the enforcement of § 290 calls and releases of the enforcement officer § 291 transcript § 292 avert seizure § 293 deposit and preferential rights third § 294 Ungetrennte fruits § 295 Unpledgeable things § 296 recovery section 297 suspension of recovery of § 298 auction § 299 supplement § 300 minimum bid § 301 setting the auction section 302 securities § 303 registered securities § 304 auction ungetrennter fruits § 305 Special exploitation § 306 enforcement in spare parts of aircraft § 307 connection attachment § 308 recovery with multiple attachment III. enforcement in receivables and other property rights § 309 attachment a monetary claim of § 310 attachment of a receivable secured by a mortgage § 311 attachment of a receivable secured by ship mortgage or lien register at an aircraft § 312 attachment of a receivable from indossablen securities § 313 garnishment running on references section 314 recovery available § 315 effect recovery available section 316 Declaration obligation of garnishee § 317 other kind of exploitation of § 318 claims for publication or performance of things § 319 Unpledgeable claims § 320 multiple attachment of a requirement of § 321 enforcement in other property rights 4. subsection attachment of immovable property § 322 procedure § 323 enforcement against the successor in title 5. subsection arrest § 324 of REM arrest § 325 suspension of REM arrest 326 § personal security arrest 6 subsection enforcement of the collateral section 327 enforcement of the collateral third section enforcement because of other achievements as monetary claims 1 subsection enforcement actions, endurance or omissions section 328 coercive § 329 penalty section 330 substitute performance § 331 of immediate compulsion § 332 threat of coercive measures § 333 fixing the coercive § 334 substitute payer § 335 termination of coercive proceedings 2. subsection enforcement of collateral § 336 enforcement of collateral fourth section costs § 337 costs of enforcement of section 338 types of fees § 339 garnishment fee § 340 removal fee § 341 recycling fee § 342 majority of debtors § 343 (dropped out) § 344 expenses § 345 travel costs and allowances section 346 incorrect thing, fixing period seventh part out-of-court redress procedures first section admissibility section 347 lawfulness of the opposition section 348 exclusion of the opposition section 349 (dropped out) § 350 appeal § 351 binding effect of other administrative acts § 352 of opposition power in establishing uniform section 353 of opposition power of the successor in title § 354 opposition abandonment of second section rules of procedure § 355 appeal period section 356 legal appeal § 357 filing of objection of § 358 examination of the admissibility requirements of section 359 involved § 360 involvement to the procedure of § 361 suspension of enforcement of § 362 withdrawal of the opposition § 363 suspension and abeyance § 364 release the taxation documents section 364a discussion of property and legal status section 364 b deadline § 365 application of rules of procedure
§ 366 form and content of the opposition decision 367 § decision on opposition § 368 (dropped out) eighth part of criminal law and penalty provisions, criminal and penalty procedure first section penal provisions article 369 offences section 370 tax evasion section 370a (dropped out) § 371 voluntary disclosure in tax evasion § 372 spell break § 373 of commercial, violent and gang-moderate smuggling § 374 tax handling stolen goods § 375 side effects section 376 limitation second section penalty provisions of § 377 tax offences section 378 frivolous tax reduction section 379 tax risk § 380 threat of withholding taxes § 381 excise duty hazard section 382 threat of import and export duties § 383 of illegal acquisition of Steuererstattungs - and compensation claims section 383a improper use Identification characteristic according to section 139a section 384 limitation third section criminal proceedings 1 subsection General provisions section 385 validity of rules of procedure section 386 competence of financial authority for tax offences in § 387 factual competent tax authority § 388 local competent tax authority section 389 related criminal matters section 390 multiple jurisdiction § 391 jurisdiction § 392 defense § 393 ratio of the criminal proceedings to the taxation procedure § 394 transfer of ownership section 395 inspection of the financial authority of § 396 stay of proceedings 2. subsection determination procedures I. General § 397 introduction of criminal procedure § 398 setting due to insignificance § 398a reticle tracing in special cases
 
 
II. procedure of the financial authority for tax offences section 399 rights and obligations of the financial authority of § 400 application for a Strafbefehls § 401 request for arrangement of side effects in the independent procedure III. position of the financial authority in the proceedings of the Prosecutor § 402 general rights and obligations of the financial authority of § 403 participation of CCRA IV. tax and customs investigation section 404 tax and customs investigation V. compensation of the witnesses and the experts section 405 compensation of witnesses and of experts 3. subsection legal proceedings § 406 participation of the revenue in the indictment procedure and in the independent procedure section 407 participation of the revenue in other cases 4. subsection costs § 408 costs, fourth section NCRT § 409 competent administrative authority section 410 supplementary provisions for the fine process section 411 fine proceedings against lawyers, tax consultants, tax agents, chartered accountant or sworn auditor § 412 delivery, enforcement, ninth part final provisions § 413 restriction of fundamental rights section 414 (void) § 415 (entry into force) annexes annex 1 (at paragraph 60) Constitution-template for clubs , Foundations, establishments of commercial nature of legal persons of governed by public law, religious associations and corporations of first part introductory provisions of first section scope article 1 scope of application (1) this Act applies to all taxes including the tax allowances, which are regulated by federal law or law of the European Union, insofar as they are managed by federal tax authorities or by financial authorities. It is applicable only subject to law of the European Union.
(2) for the real taxes apply, as far as their management has been transferred communities, the following provisions of this act according to: 1. the provisions of the first, second and fourth section of the first part (scope, tax definitions, control secret), 2. the provisions of the second part (tax law), 3. the provisions of the third part with the exception of sections 82 to 84 (General rules), 4. the provisions of the fourth part (implementation of taxation) , 5. the provisions of the fifth part (collection procedures), 6 the sections 351 and 361 para 1 sentence 2 and paragraph 3, 7 the provisions of the eighth partly (criminal and penalty provisions, criminal and NCRT).
(3) tax benefits the provisions of this Act subject to the right of the European Union are applicable mutatis mutandis. The third covers sixth section of the fourth part only, as far as this is particularly determined.

§ 2 treaties with other States within the meaning of article 59 paragraph 2 sentence 1 of the Basic Law on taxation go priority of international agreements (1), insofar as they have become directly applicable legislation, before the tax laws.
(2) the Federal Ministry of finance is authorized to adopt regulations for the implementation of consultation arrangements ensuring the uniformity of taxation and to avoid double taxation or double non-taxation with the consent of the Federal Council. Consultation agreements are consensual arrangements of the competent authorities of the Contracting States of a double taxation agreement with the aim to settle arrangements for the implementation of such an agreement, in particular difficulties or doubts that exist in the interpretation or application of the agreement, to eliminate pursuant to sentence 1.
Second section tax definitions article 3 taxes, tax benefits (1) taxes are cash benefits, which are not a consideration for a special performance and a public community to generating revenue, imposed on all where is the offence, to which the law ties the obligation; Generating revenue can be Nebenzweck.
(2) real taxes are the real estate tax and trade tax.
(3) import and export duties referred to in article 4 No. 10 and 11 of the customs code are tax within the meaning of this Act.
(4) tax perks are delay funds (§ 146 paragraph 2 b), late charges (section 152), supplements in accordance with section 162 para 4, interest rates (sections 233 to 237), late payment surcharges (§ 240), penalties (section 329) and costs (§§ 89, 178, 178a and §§ 337-345), and interest within the meaning of the customs code and delay funds according to § 22a paragraph 5 of the income tax act.
(5) the emergence of interest on import and export duties within the meaning of article 4 No. 10 and 11 of the customs code is to the Federal Government. The emergence of other interest is to the each entitled to the tax authorities. The emergence of the costs within the meaning of section 89 is entitled to each the Corporation, whose Behörde is responsible for issuing the mandatory information. The emergence of the costs within the meaning of § 178a is entitled to the Federal Government and the respective administrative bodies half. The other tax benefits flow to the administrative authorities.

§ 4 law law is any legal provision.

§ 5 discretion is the financial authority authorized to act at its discretion, it has to exercise its discretion according to the purpose of the authorisation and to comply with the legal limits of discretion.

§ 6 authorities, tax authorities (1) Authority is any body which performs duties of public administration.
(2) financial authorities in the meaning of this law are the following in the Federal referred to and State financial authority financial administration Act: 1. the Federal Ministry of finance and the financial management Supreme Land authorities as supreme authorities, 2. the Federal monopoly Administration for spirits and the federal Central Office for taxes as federal upper authorities, 3. data centers as upper authorities, 4. the Federal Finance Office, the Directorate General of finance and the Customs Crime Office as central authorities, 4a.
the financial authorities established under the Financial Administration Act or law of the country where a regional finance Office, 5. the main customs offices including its departments, the customs investigation offices, tax offices and the special financial authorities as local authorities, 6 family funds, 7 the central body within the meaning of article 81 of the income tax Act and 8 the Deutsche Rentenversicherung Knappschaft-Bahn-see (§ 40a para 6 of the income tax Act).

§ 7 officials is public officials, who under German law 1 civil servant or judge (article 11, para. 1 No. 3 of the Penal Code) is, is 2nd in one other public official ratio or 3 otherwise is ordered to perform functions of public administration authority or other bodies, or on whose behalf.

Section 8 resident a resident has, where he holds an apartment under circumstances that suggest that someone let that he will keep the apartment and use.

§ 9 habitual residence habitual residence where he is staying under certain circumstances, recognize that someone had, that he not only temporary stays in this place or in the area. As habitual residence within the territorial scope of this Act a temporally contiguous stay of more than six months in duration is always from the beginning to see and; short-term interruptions shall be disregarded. Sentence 2 shall not apply if the stay is taken exclusively to visits, recreational, spa or similar purposes and takes no longer than a year.

§ 10 executive management is the center of business overhead.

§ 11 seat the seat has a corporation, Association of persons or assets in the place, which is determined by law, memorandum of Association, articles of Association, Foundation business or the like.

Article 12 establishment establishment is any solid business institution or facility which serves the activity of a company. When premises are to be seen in particular: 1. the site of the Executive Board, 2 branches, 3 offices, 4.
Fabrikations-or workshops, 5 warehouse, 6 single - or outlets, 7 mines, quarries or other standing, locally progressive or floating facilities of the extraction of minerals, 8 building models or assemblies, also locally progressive or floating, if a) individual construction or Assembly or b) one of several temporally parallel building models or assemblies or c) several consecutive uninterrupted construction work or montages for longer than six months.

§ 13 of Permanent Representative of Permanent Representative is a person who effectively conducts the business of a company and it is subject to his instructions. A permanent agent is in particular a person who for a company sustainably 1 contracts completes or provides or obtains orders or maintains 2. a stock of goods or merchandise and it makes deliveries.

§ 14 economic business operations a cost-effective business operation is sustainable self-employment, by revenue or other economic benefits are achieved and which goes beyond the framework of asset management. The intention to make a profit, is not required. An asset management usually occurs when assets used, rates of interest applied as capital assets or immovable property rented or leased will be.

§ 15 members (1) members are: 1. the fiancée, also in the sense of the life partnership Act, 2. the spouse or life partner, 3. relatives and parents straight line, 4 siblings, 5. children of siblings, 6 spouses or life partners of siblings and siblings of spouse or life partner, 7 siblings of the parents, 8 persons, through foster care based on the concept of longer duration with domestic community such as parents and child are connected (foster parents and foster children).
(2) members are persons referred to in paragraph 1 even if 1 in cases of the numbers 2, 3, and 6 no longer exists the marriage substantiated the relationship or partnership;
2. in the cases of numbers 3 to 7 the kinship or affinity by adoption as a child is extinguished;
3. in the case of the number 8 the domestic community no longer exists, as long as the people are still connected to each other as parents and child.
Footnote (+++ § 15: application cf. Article 97 section 1 para 10 AOEG 1977 +++) third section powers of financial authorities for section 16, as far as nothing else is substantive jurisdiction which is substantive jurisdiction of the financial authorities under the Financial Administration Act.

Article 17, as far as nothing else is territorial jurisdiction that is territorial jurisdiction according to the following rules.

§ 18 separate findings (1) for the separate findings according to § 180 is locally responsible: 1 at enterprises of agriculture and forestry, land, operating land and mineral extraction rights the tax office, in whose district the operation, the plot, the company's premises, the mineral extraction right or when extending the mineral extraction rights on the districts of several tax offices, the land, the company's premises or the operation, the most valuable part is located (location tax office) , 2. for commercial companies with management in the area of application of this Act the tax office, in whose district the management is for commercial companies without business line within the territorial scope of this Act the tax office, in whose territory a permanent establishment - at several premises will entertain the economically most important - (operating tax office), 3rd in income from independent work is the Inland Revenue, mainly from its district from the activity exercised , 4 with a participation of several persons on other income as the tax office, from whose district managing these revenues is income from agriculture and forestry, business or self-employed work, letter a separately identified no. 2 according to article 180, paragraph 1, or if they in the territorial scope of this Act are not ascertainable, the tax office, in whose district is the most valuable part of the assets , from which the common income flow, is. This applies mutatis mutandis also in a separate assessment pursuant to section 180 paragraph 1 No. 3 or according to section 180 paragraph 2 (2) is a separate determination to undertake several taxable opposite and it is referred to in paragraph 1 not to determine the territorial jurisdiction so each tax office's jurisdiction, which is responsible to the articles 19 or 20 for taxes from the income and assets of a taxable person , a portion of the subject of the statement attributed to is. As far as this financial position on the basis of a regulation is responsible according to § 17 para 2 sentence 3 and 4 of the financial administration act objectively not for the separate determination, the competent tax office shall take his place.

§ 19 taxes from the income and assets of individuals (1) for the taxation of natural persons according to the income and wealth is the tax jurisdiction, in whose district the taxable person domiciled or habitually resident in the absence of a residence (residence tax office). When multiple residence in the scope of the Act, the residence is decisive where the taxpayer primarily resides; When multiple residence of a married or living in partnership taxpayer who lives not permanently separated from his spouse or life partner, the residence is decisive in the family mostly holds up. For the section 1 paragraph 2 of the income tax Act and § 1 para 2 of the wealth tax law fully taxable persons the tax office is jurisdiction, in whose district the paying public fund is; the same is true in the cases of § 1 para 3 of the income tax act for persons who meet the requirements of § 1 para 2 sentence 1 Nos. 1 and 2 of the income tax Act, and in the cases of § 1a para 2 of the income tax act.
(2) the requirements of paragraph 1 are not available, so the IRS is jurisdiction, in whose district the assets of the taxpayer and, if this is true for several financial offices, in whose district the most valuable part of the property is located. The taxpayer has no assets in the scope of the Act, so the IRS is jurisdiction, in whose district the activity in the scope of the Act is primarily exercised or utilized or has been.
(3) several tax offices belong to the area of the municipality of residence and a taxpayer with income from agriculture and forestry, business or freelance activity carrying out this activity within the municipality of residence, but in the District of other IRS than of the residence tax office, the tax office responsible, is by way of derogation from paragraph 1 if it were responsible according to § 18 para 1 No. 1, 2, or 3 for a separate statement of his income. Income from profit shares are only to consider if they are the only income of the taxpayer within the meaning of sentence 1 application of sentence 1.
(4) taxpayers who, together, are to invest or together invested can be, to treat as if their earnings had been involved by a taxable person in application of paragraph 3.
(5) by regulation of the Government of the country, it can be determined that when an area is municipality of residence within the meaning of paragraph 3, that includes several communities, insofar as this is appropriate with respect to the economics or traffic conditions, the construction of the administrative authorities or other local needs. The provincial government can confer the empowerment on the top country authority responsible for the financial management.
(6) the Federal Ministry of finance may transfer ensuring taxation of persons who have limited tax liability according to § 1 para 4 of the income tax Act and related income within the meaning of § 49 para 1 No. 7 and 10 of the income tax Act, by decree with the consent of the Federal Council of a financial authority territorial jurisdiction for the scope of the Act. Sentence 1 shall apply also in cases where a request is made according to § 1 section 3 of the income tax act.
Footnote (+++ § 19: application cf. Article 97 § 1 paragraph 10 AOEG 1977 +++) section 20 taxes from the income and assets of corporations, associations of persons, estates (1) for the taxation of corporations, associations of persons and assets according to the income and wealth is the tax jurisdiction in whose district the management is.
(2) the Executive Board is not in the scope of the Act, or the place of management can not be determined, so the IRS is jurisdiction, in whose district the taxable person is established.
(3) is neither the management nor the seat within the scope of the law, the IRS is jurisdiction, in whose district capacity of taxable persons and, if this is true for several financial offices, the tax authorities, in whose district the most valuable part of the property is located.
(4) neither management nor the seat, assets of the taxable person within the scope of the law, so the IRS is jurisdiction, in whose district the activity in the scope of the Act is primarily exercised or utilized or has been.

section 20a taxes on income in construction services
(1) by way of derogation from the articles 19 and 20 the IRS is responsible for the taxation of companies that provide building services within the meaning of § 48 para 1 sentence 3 of the income tax Act, which is responsible for the taxation of the corresponding sales pursuant to § 21 para 1, if the operator his management or his seat outside the scope of the Act has his residence or the company. Also by way of derogation, this is true of the sections 38 to 42f of the income tax act if the tax deduction from the wages.
(2) for the management of the payroll tax in cases of temporary work through foreign distributors according to article 38, paragraph 1, sentence 1, no. 2 of the income tax act is responsible the tax office which is responsible for the appropriate sales tax pursuant to section 21 para 1. Sentence 1 shall apply only if the licensed person in construction is used.
(3) for the taxation of persons who are employed by companies in the sense of paragraph 1 or 2 in the domestic, a finance official for the scope of the Act by decree with the consent of the Federal Council can transfer by way of derogation from article 19 the Federal Ministry of finance territorial jurisdiction.

§ 21 VAT (1) for the VAT with the exception of import tax is responsible the Finanzamt, by whose district of the entrepreneur wholly or mainly operates his company in the scope of the Act. The Federal Ministry of finance can transfer to ensure the Tax Ordinance with the consent of the Federal Council for entrepreneurs who have residence, seat or management outside the scope of this Act, the territorial jurisdiction of a financial authority for the scope of the Act.
(2) for the value added tax from persons who are not entrepreneurs, the financial Office is responsible, which is also responsible for the taxation of income (§§ 19 and 20); in the cases of section 180 paragraph 1 No. 2 letter a is the Tax Office for the sales tax jurisdiction that is also responsible for the separate statement (§ 18).

Section 22 real taxes (1) for the determination and separation of Steuermessbeträge is the location tax with property tax (§ 18 para 1 No. 1) and trade tax the operating tax (§ 18 para 1 No. 2) jurisdiction. Notwithstanding sentence 1 the IRS is responsible for the fixing and cutting the trade steuermessbetraege at companies that provide building services within the meaning of § 48 para 1 sentence 3 of the income tax Act, which is responsible for the taxation of the corresponding sales pursuant to § 21 para 1, if the operator his management or his seat outside the scope of the Act has his residence or the company.
(2) where the determination, collection and recovery of real taxes is whether the tax authorities, the tax office is locally responsible belongs to whose district the lifting eligible community. A lifting-eligible municipality belongs to the districts of several financial offices, so the tax offices is jurisdiction of these financial offices that is responsible pursuant to paragraph 1 or would be responsible, if only the in the municipality of lifting authorized parts operation, of the land or of the operating site within the territorial scope of this Act.
(3) paragraph 2 shall apply mutatis mutandis, as far as a country pursuant to article 106 paragraph 6 sentence 3 of the basic law is the emergence of real taxes.

§ 22a is jurisdiction on the continental shelf or the exclusive economic zone of the competence of the financial authorities of the countries after the sections 18 to 22 or the tax laws relating to the share of the securities to the Federal Republic of Germany on the continental shelf and the exclusive economic zone after the Äquidistanzprinzip.

Section 23 is jurisdiction import and export duties and consumption taxes (1) for the import and export duties within the meaning of article 4 No. 10 and 11 of the customs code and excise the main customs office in whose district the offence is carried out, the law ties the tax.
(2) jurisdiction is also the main customs office, by whose district from the taxable person operates his company. Operated the company from someplace not associated with the scope of the Act, so the main customs office is responsible, in whose district the contractor entirely or predominantly causes sales within the scope of the Act.
(3) import and export duties are owed to no. 10 and 11 of the customs code and excise duties in connection with a Steuerstraftat or a tax offence within the meaning of article 4, so the main Customs Office's jurisdiction, which is responsible for the criminal case or the fine thing.

§ 24 replacement jurisdiction territorial jurisdiction not stems from other regulations, so the financial authority is responsible, in whose district the occasion for the official act emerges.

§ 25 multiple territorial jurisdiction several financial authorities are responsible, so the financial authority, which is been first dealt with the thing, unless the competent financial authorities agree decides on other competent financial authority or common technical supervisory authority determines that a different locally competent tax authority has to decide. A joint supervisory authority, lacks the technically competent supervisory authorities together make the decision.

§ Goes over the territorial jurisdiction by a change of the circumstances substantiating by a financial authority on other financial authority 26 change of jurisdiction, so the change of jurisdiction at the time of occurs, in which one of the two financial authorities this is experiencing. So far financial authority can continue an administrative procedure, if this is in the interests of the parties involved in the simplicity and efficiency of the procedure and the now competent tax authority agrees to. A change of jurisdiction not occur so long pursuant to sentence 1 as 1 an insolvency application has been decided yet, 2 opened insolvency proceedings still not repealed or 3. a partnership or a legal person located in liquidation.

§ 27 jurisdiction agreement in agreement with the CCRA, which is jurisdiction under the provisions of the tax laws, can other financial authority taxation apply, if the person concerned agrees. One of the financial authorities pursuant to sentence 1 can urge the parties concerned to explain the agreement within a reasonable period of time. The agreement is considered to have been granted if the person concerned does not object within this period. The person concerned has to refer expressly to the effect of his silence.

§ 28 jurisdiction dispute (1) the common technical supervisory authority decides on the territorial jurisdiction, when several financial authorities for jurisdiction or jurisdiction, or if the responsibility for other reasons is doubtful. Section 25, sentence 2 shall apply accordingly.
(2) § 5 para 1 No. 7 of the Financial Administration Act shall remain unaffected.

§ 29 danger in delay when the imminent danger is locally responsible for emergency measures each financial authority, emerges in whose district the occasion for the official act. The otherwise locally competent authority is to inform without delay.
Fourth section tax secret § 30 tax secret (1) public officials have to preserve the secrecy of the tax.
(2) a public officials violated the tax secret, if he 1 conditions of another, the him a) in an administrative procedure, audit proceedings or judicial proceedings in tax matters, b) in a criminal case due to a Steuerstraftat or a fine procedure because of a tax offence, c) on the other occasion by presenting a tax assessment notice, or a certificate of taxation prescribed by law or by communication a financial authority findings known are , or 2. unauthorized revealed a foreign operation or business secret which has become known to him in one of the procedures referred to in paragraph 1, or recycled or 3 referred to unauthorized gets 2 protected data in the automated procedure 1 or number, if they are stored for one of the procedures referred to in paragraph 1 in a file.
(3) the public officials especially committed to the public service are equal to 1 (article 11, para. 1 No. 4 of the Penal Code), 1a.
the persons referred to in § 193 para 2 of the courts act, 2. officially drawn to experts, 3 which are carriers of offices of churches and other religious communities, the authorities established of under public law.
(4) the revelation of knowledge obtained under paragraph 2 is allowed unless 1 they no. 1 letter a and b is performing a procedure within the meaning of paragraph 2, 2. it is expressly permitted by law, 3 the person concerned agrees, 4. it serves the implementation of criminal proceedings for a crime, which is not Steuerstraftat, and the knowledge a). have been obtained in proceedings due to a Steuerstraftat or tax offences However, this does not apply to such facts, revealed by the taxable person in ignorance of the initiation of the criminal proceedings or the penalty procedure or which already have become known prior to the initiation of criminal proceedings or of the penalty procedure in the taxation procedure, or b) without passing a tax obligation or waiving a Mellifluent gains been are, 5. for them is a compelling public interest. a compelling public interest exists especially when a)
Crime and deliberate serious offences against life and limb, or against the State and its institutions are tracked or should be pursued, b) economic tracked or pursued after their ascent way to be, or to disrupt the economic order greatly or significantly to shake the confidence of the general public on the probity of the commercial transactions or on the proper work of the authorities and public institutions are suitable because of the scale of the damage caused by them, , or c) the disclosure is necessary to the correction in the public of common untrue facts, which are likely to undermine confidence in the administration. the decision will be the highest financial authority in agreement with the Federal Ministry of finance; the taxable person to be heard before the correction.
(5) willful misrepresentation of the person concerned may be revealed compared to law enforcement authorities.
(6) the automated retrieval of data, that one which in paragraph 2 No. 1 procedure referred in a file are stored, he is allowed only as far as the proceedings within the meaning of paragraph 2 No. 1 letter a and b or the allowed transfer of data is used. To maintain tax secrecy the Federal Ministry of finance can determine by decree with the consent of the Federal Council, which technical and organizational measures against unauthorized retrieval of data to meet. In particular may make more detailed rules about the kind of data, whose polling is allowed, as well as the circle of officials who are eligible for the retrieval of such data. The decree requires not the consent of the Federal Council, insofar as it concerns the car tax, the air traffic control, the insurance tax and import and export duties, and excise duties, with the exception of the beer tax of.
(7) underlying data through a public officials or this persons shipped the mystery of tax pursuant to paragraph 3 in accordance with Section 87a paragraph 4 via de mail services in the sense of § 1 of the mail law, any unauthorized disclosure, recovery and no unauthorized retrieval of the tax secrecy exists underlying data when sending a brief automated decryption by the accredited service provider for the purpose of checking on malicious software and for the purpose of forwarding to the recipients of the mail message will be held.
Footnote (+++ § 30: to the application see section 18 h para 6 UStG 1980 +++) section 30a protection of bank customers (1) in the determination of the facts of the case (section 88) have to take particularly into account the financial authorities on the relationship of trust between the banks and their customers.
(2) the tax authorities may not require the one-time or periodic notification of certain species or certain amount accounts by credit institutions for the purpose of general monitoring.
(3) the credit accounts or deposits, in their construction, a legitimacy test has been carried out pursuant to article 154, paragraph 2, may be found on the occasion of the tax audit with a credit institution for the purpose of verification of the ordinary taxation or written off. The tendering of circumstances should be avoided in this respect.
(4) in forms for tax returns, specifying the numbers of accounts and portfolios, which maintains the taxable person with credit institutions, should not be required as far as tax-reducing expenses or perks be claimed or the settlement of payment transactions with the IRS due to this.
(5) section 93 applies to request for information on credit institutions. The person of the taxpayer is known and against him initiated no proceedings for a Steuerstraftat or a tax offence, a credit institution should be asked in proceedings according to article 208, paragraph 1, sentence 1 only to information and submission of documents, if a request for information to the taxable person not to the objectives or promises any success.

Article 31 notification of tax bases (1) which are financial authorities committed tax bases, Steuermessbeträge and tax amounts to public bodies including the religious communities, which are bodies of governed by public law, to communicate to impose such charges, that connect to these tax bases, Steuermessbeträge, or tax amounts. The obligation is not, as far as compliance with a disproportionate effort would entail. The financial authorities may transmit bodies of governed by public law on requests for names and addresses of their members of who are basically obliged to pay dues within the meaning of sentence 1, as well as by the financial authority for the Corporation stipulated duties as far as the knowledge of this data to the fulfilment of public tasks under the responsibility of the Corporation is required and do not preclude most worth protecting interests of the person concerned.
(2) the tax authorities are obliged to inform the makers of statutory social insurance, the federal employment agency and the Künstlersozialkasse protected under section 30, the conditions of the person concerned, as far as the knowledge of these conditions for the determination of the insurance or the establishment of contributions including the artist social tax is required or the interested party submits an application for release. The obligation is not, as far as compliance with a disproportionate effort would entail.
(3) the authorities responsible for the administration of property tax are entitled to use the protected names and addresses of property owners, who are known in the management of the estate tax, according to § 30 management other charges as well as any other public tasks or to announce the this competent courts, authorities or legal persons of governed by public law on request where conflict not vast protection interests of the person concerned.

§ 31a releases to combat illegal employment and the abuse of power (1) the disclosure of the circumstances of the person concerned protected under section 30 is allowed as far as they 1 for the conduct of criminal proceedings, a fine procedure or an other judicial or administrative procedure with the aim of a) combating illegal employment or undeclared work or b) decision aa) about granting, withdrawal or revocation of a permit to the employee hiring law or bb) licence , Grant, recovery, reporting, continuation or leave a performance from public funds or 2nd for a claim to refund of a performance from public funds is required.
(2) the financial authorities are required in the cases of paragraph 1 the necessary facts to be communicated to the competent authority. In the cases of paragraph 1 No. 1 (b) and no. 2 is the communication also at the request of the person concerned. The duty is not pursuant to sentences 1 and 2, as far as compliance with a disproportionate effort would entail.

§ 31b releases to combat money laundering and the financing of terrorism (1) the revelation of the circumstances of the person concerned protected under section 30 is permitted, insofar as it serves one of the following purposes: 1. the conduct of criminal proceedings for a crime according to article 261 of the Penal Code, 2. the fight against of the financing of terrorism within the meaning of article 1(2) of the anti-money laundering Act, 3 fine proceedings according to § 17 of the money laundering Act against debtor in the sense of article 2, paragraph 1 number 9 to 13 of the money laundering Act or 4th meeting Measures and arrangements according to article 16, paragraph 1, of the anti-money laundering Act against debtor in the sense of § 2 paragraph 1 number 9 to 13 of the money laundering Act.
(2) the tax authorities have the Federal Criminal Police Office - Central Office for suspected messages - and the competent law enforcement agency immediately verbally, by telephone, by fax or by electronic data transmission to sign, if there are facts, which indicate that 1's the assets relating to terrorist financing are in assets that are available with the reported transactions or business relationships in the context, section 261 of the criminal code is the subject of a criminal offence, or 2. transactions regardless of their height or business relations.
(3) the tax authorities have immediately notify such facts of the competent administrative authority, which suggest that an enlisted in the sense of § 2 paragraph 1 number 9 to 13 of the money laundering Act a 1 committed offences within the meaning of § 17 of the money laundering Act or commits, or 2. the conditions for the meeting of measures and orders number 9 to 13 of the money laundering Act are given according to article 16, paragraph 1, of the anti-money laundering Act against the debtor in the sense of article 2, paragraph 1.
Fifth section of limitation of liability for public officials section 32 is limitation of liability for public officials as a result of the official or service breach of duty by an officer 1 a tax or a tax benefit set too low or too late, not collected or recovered or 2. wrongly granted a tax refund or tax payment or 3. tax base or tax participation do not set too low or too late.
so, he can be taken only if the official or service breach of duty is threatened with a penalty.
Second part tax law first section of taxpayer § 33 (1) taxable taxable, who owes a tax is liable for a tax, has to withhold a tax for the account of a third party and to dissipate, who has to file a tax return, to provide security, to keep books and records, or to fulfill other obligations imposed on him by the tax laws.
(2) taxable is not who to provide information, to submit documents, give an expert opinion or allow the entering by land and business premises in a foreign tax thing.

§ 34 obligations of legal representatives and asset managers (1) have the legal representatives of natural and legal persons and the Managing Director of non-legal associations of persons and assets to meet their tax obligations. They have in particular to ensure the tax funds to be paid that they manage.
(2) insofar as not unincorporated associations of persons without business leaders are, the members or the shareholders have to meet the obligations within the meaning of paragraph 1. The IRS can adhere to any member or any shareholder. Sentences 1 and 2 with the proviso that those entitled to the assets to fulfill the tax obligations apply not legal estates.
(3) an asset management is available to persons other than the owners of the assets or their legal representatives, as asset managers have the obligations referred to in paragraph 1 shall, as far as their management goes.

Article 35 obligations of designated who as having on behalf of own or third occurs has the duties of a legal representative (section 34 paragraph 1), as far as he can meet them legally and in fact.

Section 36 without prejudice to termination of power of representation of the termination of the authority or the control obligations incurred after the sections 34 and 35, insofar as these relate to the period in which the authority or power has passed and as far as the obligated party can meet them.
Second section of tax debt section 37 claims from the tax obligation (1) claims arising from the tax obligations are the tax claim, claim for tax payment, the liability claim, entitlement to a tax benefit, the benefit referred to in paragraph 2 as well as the tax refund claims in individual tax law.
(2) is been paid a tax, a refund, the amount of a liability or a tax benefit without legal reason or repaid, so person on whose account the payment is caused, on the recipient is entitled to reimbursement of the amount paid or repaid. This also applies if the legal reason for the payment or repayment later. In the case of assignment, pledge or attachment is the claim aimed also against the assignor, Pledger or garnishment debtor.

§ 38 emergence of claims the tax obligation the claims the tax obligations emerge from, if the offence is carried out on the the law ties the obligation.

§ 39 assets attribution (1) are attributable to the owner.
(2) by way of derogation from paragraph 1, the following provisions shall apply: 1 other than the owner exercises the actual rule over an economic good in such a way, that he can economically exclude the owner in case of rule for the ordinary life of the influence on the asset, so the assets attributable to him. Fiduciary relationships are the assets the guarantor the trustor, at the ownership and equity ownership owned by equity attributable to.
2. assets that are more to the entire hand, be attributed pro rata the parties, insofar as a separate accountability for taxation is necessary.

§ 40 law - or unconscionable act for the taxation it is irrelevant if a behavior that is wholly or partly meets the facts of a tax law, violate a legal bid or prohibition or against morality.

Section 41 invalid legal transactions (1) a legal transaction is ineffective or is cancelled, so this does not apply for taxation, as far and as long as the parties nevertheless enter the economic result of this legal transaction and leave. This does not apply, otherwise resulting from the tax laws.
(2) fictitious trades and Bill actions are irrelevant for taxation. Another legal business is covered by a license business, the concealed transaction for taxation is decisive.

Section 42 abuse of legal possibilities (1) by misuse of design possibilities of the right cannot be bypassed the tax law. The fact of a settlement in a single tax is met, which is used to prevent tax evasion, the legal consequences is determined by that provision. Otherwise, the tax claim for the existence of an abuse within the meaning of paragraph 2 arises so as it emerges in a legal design commensurate with the economic operations.
(2) an abuse exists if you select an inappropriate legal design, which leads to a tax benefit not provided by law for the taxpayers or a third party as compared to a reasonable design. This does not apply if the taxable person for the selected design can prove except tax reasons that are significant to the overall picture of the situation.
Footnote (+++ section 42: application cf. Article 97 § 7 AOEG 1977 +++) § 43 liable to pay tax, refund creditor tax laws determine who is liable to pay tax or creditors of a refund. You also determine if a third party has to pay the tax on account of the tax debtor.

§ Together to invest 44 jointly (1) persons who together owe same performance from the tax obligation or are liable for them or that a tax, are jointly and severally liable. Unless otherwise provided, each joint and several debtor owes the entire performance.
(2) the performance by a joint and several debtor works also for other borrowers. The same is true for the pooling and provided security. Other facts are only for and against the joint and several debtors, they enter into the person. Prejudice to the provisions of §§ 268 to 280 on limitation of enforcement in cases of cooperation assessment.

§ Go over the claims and debts from the tax obligation on the successor in Title 45 Universal succession (1) at universal. This does not apply however in succession for penalty payments.
(2) the heirs have to stand up for the debt to be paid from the estate according to the provisions of civil law concerning the liability of the heir for discount liabilities. Regulations, which establishes a tax liability of the heir, remain unaffected.

§ 46 assignment, pledging, seizure (1) claims for reimbursement of taxes, liability amounts, tax benefits and tax allowances can be transferred, mortgaged and seized.
(2) the assignment takes effect only if displays after emergence of the claim of the creditor in the form prescribed under paragraph 3 the competent financial authority.
(3) the assignment is the competent authority of financial, specifying the outgoing notify consignee assignment as well as the type and amount of the assigned claim and of the assignment of reason on an officially prescribed form. The display is to sign the assignor and the assignee.
(4) the business acquisition of reimbursement or compensation claims for the purpose of confiscation or other recovery on their own account is not allowed. This does not apply to the cases of the assignment. On the purchase of business-like and to collect the claims assigned to the backup business only companies are authorized the operation of banking transactions are allowed.
(5) the assignment indicates the financial authority so outgoing and assigns of the financial authority must allow the indicated assignment against apply, even if it is not done or not effective or void for violation of paragraph 4.
(6) a precautionary garnishee payment decision or a precautionary garnishee and recovery available may be not adopted, before the claim arose. A precautionary garnishee clamping contrary to this prohibition and transfer decision or obtained precautionary garnishee and recovery available are null and void. The provisions of paragraphs 2 to 5 are to apply mutatis mutandis to the pledge.
(7) in the case of seizure of a reimbursement or remuneration the financial authority, which decided about the claim applies or has to decide, as a debtor within the meaning of §§ 829, 845 of the code of civil procedure.

§ 47 termination claims from the tax obligation shall expire in particular by paying (articles 224, 224a, 225), set-off (article 226), Decree (sections 163, 227), statute of limitations (paragraphs 169 to 171, paragraphs 228 to 232), also due to entry of condition for resolving-related claims.

Section 48 power can be effected by a third party, liability third (1) benefits from the tax obligation to the financial authority also by third parties.
(2) third parties can agree contractually to stand up for services within the meaning of paragraph 1.

Paragraph 49 capture to capture the day applies to taxation as the day of death, with which the decision on the Declaration of death of missing becomes legally binding.

§ 50 void and necessarily be of the Excise, transfer of the conditional excise duty debt (1) be tax incentives under the condition granted under the excise laws, transferred to excise goods for a particular purpose, so the tax expires in accordance with the subsidy wholly or in part, if the condition occurs, or if the goods go down, without that before the tax has become essential.
(2) the related tax liability each passes on the authorized purchaser, if the goods are passed to him by the tax debtor prior to the introduction of the condition in the context of the intended purpose.
(3) the tax is necessarily 1 if the goods contrary to the intended purpose or if you can no longer be fed. The whereabouts of the goods is not possible set, so they are considered not the intended purpose of fed, if the beneficiary can prove that they are been accomplished to, 2. in other cases by law.
Third section '' tax-privileged purposes of § 51 General (1) gives the law a tax advantage because a corporation pursues exclusively and directly non-profit, charitable or religious purposes (tax-privileged purposes), so the following rules, apply. Among local authorities, the authorities are to understand associations of persons and assets within the meaning of the ITA. Functional subdivisions (departments) of local authorities are not considered to be self-employed tax subjects.
(2) the tax-privileged purposes abroad are carried out, the tax advantage assumes that natural persons who have their residence or their usual residence within the territorial scope of this Act, be promoted or viewing can contribute to the activities of the Corporation in addition to the implementation of the tax-privileged purposes of the Federal Republic of Germany from abroad.
(3) a tax advantage also requires that the entity according to its statutes and its actual business leadership promotes no effort within the meaning of section 4 of the Federal Verfassungsschutz Act and is not contrary to the idea of international understanding. Bodies, which are listed in the protection report of the Federation or a land as an extremist organization is refutable assumed that the prerequisites of sentence 1 does not exist. The financial authority shall facts giving rise to the suspicion of efforts within the meaning of section 4 of the Federal Verfassungsschutz Act or action contrary to the idea of international understanding, the Constitution protection authority.
Footnote (+++ § 51: application cf. Article 97 section 1 d para 2 AOEG 1977 +++) § 52 non-profit (1) a corporation pursues charitable purposes if their activities are on it, selflessly to promote the public material, intellectual or moral one. A promotion of the public is not given if the circle of persons, the benefit of the promotion is tightly closed, for example belonging to a family or a company's workforce, or as a result of its delimitation, especially according to spatial or professional characteristics, can be just small. Promoting the public not alone that's why exists because a Corporation provides funds of a corporation of under public law.
(2) under the conditions of paragraph 1 are than to acknowledge support of the general public: 1. the promotion of science and research;
2. the advancement of religion;
3. the promotion of public health and public health care, in particular the prevention and fighting of communicable diseases by hospitals in the sense of section 67, and outbreaks of animal diseases;
4. the promotion of youth and elderly;
5. the promotion of art and culture;
6. the promotion of architectural preservation and conservation;
7. the promotion of education, economics and vocational training including the student aid;
8. the promotion of nature conservation and landscape management in the meaning of the federal nature conservation Act and the nature conservation legislation of the countries, of environmental protection, coastal protection and flood control;
9. the promotion of the welfare system, in particular the purposes of officially recognized associations of free welfare (§ 23 of the VAT implementing regulation), their sub associations and their connected facilities and institutions;
10. the promotion of assistance to politically, racially or religiously persecuted, for refugees, displaced persons, ethnic, ethnic Germans, war victims, war survivors, war and prisoners of war, Zivilbeschädigte and disabled and help for victims of crime; Promotion of the memory of victims of persecution, war and disaster victims; Promotion of the search service for missing persons;
11. the promotion of rescue from danger;
12. the promotion of the fire, labour, disaster and civil protection and accident prevention;
13. promoting of international attitude, tolerance in all areas of culture and the idea of international understanding;
14. the promotion of animal welfare;
15. the promotion of development cooperation;
16. the promotion of consumerism and consumer protection;
17. the promotion of care for prisoners and former prisoners;
18. the promotion of equality between women and men;
19. the promotion of the protection of marriage and family;
20. the promotion of crime prevention;
21. the promotion of the sport (chess is considered sport);
22. the promotion of local history and lore;
23. the promotion of plant breeding, the gardening, animal breeding, traditional customs including of Carnival, the Carnival and the Carnival, of soldiers and reservist service, of amateur spark, model flight and of dog sports;
24. the general promotion of the democratic nation-building in the area of application of this Act; These include not efforts, pursuing only certain interests of civic way or which are limited to the local area;
25. the promotion of citizenship in favour of non-profit, charitable and religious purposes.
If the purpose of the Corporation is not covered by sentence 1, but the public material, intellectual or moral one is funded appropriately selfless, this purpose for charity can be explained. The Supreme financial authorities of the countries have to determine a financial authority within the meaning of the Financial Administration Act, which is responsible for decisions pursuant to sentence 2.
Footnote (+++ § 52: to the first application from 1.1.2007 cf. art. 97 section 1 d AOEG 1977 +++) § 53 charitable purposes a corporation pursues charitable purposes, if their activity that is directed, selflessly helping people, 1 due to their physical, mental or emotional condition on the help of others are instructed or 2. whose Bezüge are not more than four times of the rule set of welfare within the meaning of § 28 of the twelfth book of social security code; Singles or single parents five times of the rule set takes the place of the four times. This does not apply for persons whose Vermögen is sufficient to improve their maintenance and which can be expected to use it. At people, whose economic facing special reasons has become an emergency, the covers or the asset may exceed the above limits. (References within the meaning of this provision are a) income within the meaning of § 2 para 1 of the income tax Act and b) other specific to pay maintenance or suitable references, of all household members. Also paid and received maintenance allowance are taken into account. The economic aid means in the above sense is for recipients of benefits under the second or twelfth book of social code, the housing benefit Act, to see recipients of benefits according to § 27a of the Bundesversorgungsgesetzes or § 6a of the federal child benefit act as proven. The Corporation may result in the evidence with the help of the respective performance assessment notice, which is decisive for the support period, or with the help of the confirmation of the social service provider. At the request of the Corporation may be waived a proof of the economic assistance need, sure due to the special nature of the support granted is that only economically help needy people are supported in the above sense. section 60a paragraph 3 to 5 shall apply accordingly for the decision on the abandonment of the proof.

§ 54 Church purposes (1) a corporation pursued ecclesiastical purposes if its activities are on it, a religious community, the public corporation is selflessly to promote.
(2) for these purposes, in particular the construction, decoration and maintenance of houses of worship and Church meetinghouses, the holding of church services, the training of clergy, the issue of religious education, the funeral and maintaining the memory of the dead, also the management of Church assets, salaries include the clergy, church officials and sacristan, the old-age and disability care for these people and the supply of their widows and orphans.

Article 55 selflessness
(1) a promotion or support is done selflessly, if this not primarily commercial - commercial purposes or other commercial purposes - for example purposes and if the following conditions are met: 1. funds of the Corporation may be used only for the statutory purposes. The members or shareholders (members within the meaning of these regulations) must not profit shares and in their property also no other allowances from the means of the body as members. The Corporation may use its funds for the direct or indirect support or support political parties.
2. Members may not more than their paid-up shares in the capital and the mean value of their rendered kind regain their termination or dissolution or annulment of the Corporation.
3. the Corporation may favour no person by issues that are the purpose of the Corporation, or by disproportionately high remuneration.
4. dissolving the Corporation or discontinuation of their past in order to the assets of the Corporation insofar as it exceeds the paid-up capital shares of the members and the mean value of the contributions paid by the members, may be used only for tax-privileged purposes (principle of wealth binding). This condition is also met if the assets of some other tax-advantaged body or a legal entity of public law for tax-privileged purposes should be transferred.
5. the Corporation must use their funds subject to the section 62 basically promptly for their tax-advantaged statutory purposes. Use in this sense is also the use of the funds for the purchase or production of assets, the statutory purposes. A timely use of the funds is given, using funds no later than following two calendars or marketing years in the on the inflow for the statutory tax-privileged purposes.
(2) in determining the mean value (paragraph 1 No. 2 and 4) it depends on the circumstances at the time, in which the contributions are made.
(3) the rules concerning the members of the Corporation (paragraph 1 No. 1, 2 and 4), apply to foundations for the founders and their heirs receive commercial nature of legal persons of governed by public law for the corporate companies, but with the proviso that when economic goods which no. 4 sentence 4 of the income tax act with operating funds at book value have been taken according to § 6 paragraph 1 , the book value of the collection takes the place of the common value.
Footnote (+++ article 55, paragraph 1 No. 5: apply from 1.1.2000 pursuant Article 97 § 1a para 3 AOEG 1977 +++) (+++ article 55, paragraph 1 No. 4 sentence 2 and paragraph 3: the application cf. Article 97 section 1 d para 3 AOEG 1977 +++) § 56 exclusivity is exclusivity when a corporation pursues only their tax-advantaged statutory purposes.

§ 57 immediacy (1) a corporation immediately followed their statutory tax-privileged purposes, if she even realizes these purposes. That can be done also by assistants, if according to the circumstances of the case, especially after the legal and factual relationships that exist between the Corporation and the person of help, the work of the Assistant as its own work of the Corporation is to be.
(2) a corporation in which tax-exempt entities are summarized, is assimilated a body followed immediately tax-deductible purposes.

Section 58 the tax relief is tax harmless activities not excluded that 1 a corporation obtained funds for the implementation of the tax-privileged purposes of some other body or for the realization of tax-exempt purposes by a legal person of governed by public law; Raising funds for a fully taxable Corporation of under private law is ahead, that this is even tax deductible, 2. a corporation partially turning their funds to an other, also privileged body or a legal entity of the public right to use for tax-privileged purposes, its excess of revenue over expenditures from asset management, your winnings from the economic operations entirely or partially and beyond 3 a corporation not more than 15 percent of their other according to § 55 paragraph 1 No. 5 timely to use means of some other tax-advantaged body or a legal entity of governed by public law provided asset turns. The tax-privileged purposes to be attained from the return of assets must comply with the tax-advantaged statutory purposes of the applicable entity. The means used for this number and their returns may not be used for more funds cascading within the meaning of the first sentence, 4. a Corporation provides their workers to other people, companies, institutions or a legal person of public law for tax-privileged purposes, 5 a corporation leaves you associated spaces of an other, also privileged body or a legal entity of the public right to use for tax-privileged purposes , 6. a foundation used a portion, but not more than one-third of their income to entertain the founder and his next of kin in an appropriate manner, to maintain their graves and to honor her memory, 7 a corporation organised social gatherings, which are compared to their tax-advantaged activities of secondary importance, 8 a sports club in addition to the unpaid promotes also the paid sports , 9. a by a local authority grants Awards built Foundation for their tax-privileged purposes to commercial enterprises, 10 a corporation used to acquiring company rights to maintain the percentage participation of corporations in the year of the inflow of funds. This acquisition reduces the amount of the reserve according to article 62, paragraph 1 number 3. footnote (+++ section 58: to first-time application from 1 January 2007 cf. art. 97 § 1 d AOEG 1977 +++) (+++ section 58 No. 1: to apply from 1 January 2001 pursuant Article 97 Article 1a, paragraph 1 and article 1 d para 3 AOEG 1977 +++) (+++ article 58, paragraph 1 No. 1 to 4: application cf. Article 97 section 1 d para 3 AOEG 1977 +++) section 59 prerequisites of the tax incentive the tax advantage is granted that should arise from the Statute, the foundation business or the other Constitution (Statute within the meaning of these rules), what purpose the Corporation pursues, that this purpose complies with the requirements of sections 52 to 55 and that he is; pursues exclusively and directly the actual management must comply with the provisions of this Statute.

Section 60 requests to the Statute (1) which have articles of association purposes and the way of its realization as accurately determined be that it can be checked on the basis of the Statute whether the statutory requirements for tax concessions are given. The articles of association must contain the provisions referred to in annex 1.
(2) the articles of association must comply with the prescribed requirements for corporation tax and trade tax during the entire investment or assessment period, other taxes at the time of the creation of the control.
Footnote (+++ § 60 para 1 sentence 2: application cf. Article 97 article 1f par. 2 AOEG 1977 +++) § 60a determine the statutory conditions (1) the compliance with the statutory requirements according to §§ 51, 59, 60 and 61 is determined separately. The Satzungsmäßigkeit is binding for the taxation of the Corporation and of taxpayers, providing grants in the form of donations and membership dues to the body.
(2) the determination of the Satzungsmäßigkeit 1 at the request of the Corporation or 2 by virtue is in the assessment to corporation tax, if yet no assessment is made.
(3) the binding effect of the finding eliminates from the date in which the legislation on which the assessment is based, be repealed or modified.
(4) a change occurs in the conditions significant for determining, with effect from the date of change of the ratios is to pick up.
(5) material errors in the determination of the Satzungsmäßigkeit can be removed with effect from the calendar year, following the announcement of lifting the finding. Article 176 shall apply mutatis mutandis, except there are calendar years to change, starting after the promulgation of the relevant decision of a Justice of the Supreme Court of the Federation.

§ 61 statutory asset binding (1) is a tax sufficient assets binding (§ 55 para. 1 No. 4) exists if the purpose for the assets is used in dissolving the Corporation or if their previous purpose, so accurately determined in the Statute is that it can be checked on the basis of the Statute whether the intended use is tax deductible.
(2) (lapsed)
(3) if the provision for asset binding subsequently so changed that it no. 4 no longer meets the requirements of section 55, paragraph 1, shall be deemed from the outset not enough tax. § 175, para 1, sentence 1 is no. 2 with the proviso to apply that tax assessments are can be adopted, repealed or changed, so far as they concern taxes arising within the ten calendar years prior to the change of the provision on the property binding.
Footnote (+++ § 61: to the first application from 1 January 2007 see article 97 § 1 d AOEG 1977 +++) § 62 reserves and capital formation (1) authorities can their funds entirely or in part 1 a reserve lead to, insofar as this is necessary to sustainably meet their statutory tax-privileged purposes;
2. a reserve fund for the intended replacement of assets lead to, which are necessary to achieve the statutory, tax-privileged purposes (reserve for replacement). The height of the drawer is calculated according to the amount of regular displacement for wear and tear of the asset to be replaced. The requirements for a higher supply must be proved;
3. the free reserve but not more than one third of the profit from the asset management and in addition not more than 10 per cent of the other according to § 55 paragraph 1 lead to number 5 to use medium promptly. The maximum amount for the formation of the free reserve is not exhausted, in a year this failure feeder can be rescheduled over the next two years;
4. a reserve fund for the purchase of company rights to maintain the percentage participation of corporations to lead, with the amount of this reserve reduces the amount of the reserves referred to in point 3.
(2) the creation of reserves in accordance with paragraph 1 shall be effected within the time limit of in article 55 paragraph 1 number 5 set 3. Reserves are number 1, 2, and 4 referred to in paragraph 1 to resolve without delay as soon as the reason for the formation of the reserve apply. The freed resources are within the period pursuant to section 55 paragraph 1 sentence 3 to use number 5.
(3) the following allocations of funds not subject to the timely use of funds after article 55 paragraph 1 number 5: 1 donations from death because, if the testator has; prescribed no use for the current cost to the Corporation
2. grants, where the determined explicitly explains that these are intended to furnish the Corporation with assets or the increase of the assets;
3. grants on the basis of a Spendenaufrufs of the body, when indicated in the call for donations is that amounts to the increase of the assets will be requested;
4. non-monetary gifts, which belong to the assets nature.
(4) a foundation can lead to wholly or partially surpluses from the asset management and the gains from economic operations their assets in the year of its establishment and in the three following calendar years according to § 14.

§ 63 requests to the actual management (1) the actual management of the Corporation must be directed on fulfilling the tax-privileged purposes exclusively and directly and comply with the regulations, which contains the laws concerning the conditions for tax relief.
(2) article 60, paragraph 2 for the actual management shall apply analogously for a violation of the requirement for asset binding § 61 para 3 (3) which has corporate orderly records of their income and expenditure to lead by demonstrating that their actual management complies with the requirements of paragraph 1.
(4) has the Corporation without the conditions accumulated funds, the tax office can set a reasonable deadline for the use of funds her. The actual management is considered properly within the meaning of paragraph 1, if the Corporation uses the funds within the time limit for tax-privileged purposes.
(5) local authorities within the meaning of § 10 paragraph 1 sentence 2 number 2 of the income tax act may donation confirmations in the sense of § 50 para 1 of the income tax implementing regulation only exhibit, if 1 the date of the system to the corporate tax bill or the exemption notification no longer than five years, or 2. the determination of the Satzungsmäßigkeit according to section 60a paragraph 1 no longer than three calendar years is back and so far no exemption decision or no attachment to the corporate tax bill was granted.
The period shall be calculated daily.

Article 64 taxable economic operations (1) excludes the tax advantage as far as the law, as a cost-effective business operation (§ 14) is maintained, so the Corporation will lose the tax incentive for the attributable to operating bases of taxation (income, sales, assets), as far as the economic business operation is not purpose (paragraphs 65 to 68).
(2) the Corporation maintains several economic businesses that are no purpose (paragraphs 65 to 68), these are treated as an economic operations.
(3) exceed the revenue including sales tax from economic operations which are no purpose enterprises, a total not 35,000 euros a year, so are subject to the to associate with these operations tax bases of not corporation tax and trade tax.
(4) the Division of a corporation in several independent bodies for the purpose of the multiple use of tax relief pursuant to paragraph 3 shall apply as abuse of legal possibilities within the meaning of § 42. (5) surpluses from the realization of free of charge acquired old material outside a shop where constantly for it held which are subject to corporate income tax and trade tax, can be estimated in the amount of the industry net profit.
(6) in the case of the following taxable economic operations a profit can be based on taxation of 15 percent of revenues: 1 advertising for companies, which will take place in connection with the tax-advantaged activities including purpose companies, 2. Tote companies, 3. second stage of fractionation of blood donation services.
Footnote (+++ § 64: to first-time application from 1 January 2007 see article 97 § 1 d AOEG 1977 +++) (+++ § 64 para 6: apply from 1.1.2000 according Article 97 § 1B AOEG 1977 +++) section 65 purpose operating a business is given, if the economic business serves 1 in its overall direction to realize the tax-privileged statutory purposes of the Corporation, 2 the purpose can be achieved only by such a business and economic operations not beneficiary companies the same or similar nature not to a greater extent in competition 3. , as it is inevitable for the tax-privileged purposes.

Section 66 welfare (1) establishment of welfare is a business, if it is particularly the persons referred to in article 53.
(2) welfare services is planned, for the benefit of the public and not the acquisition because of concern for distressed or vulnerable people. The worry can spread the health, moral, educational, or economic well-being and aimed at prevention or remedy.
(3) an institution of the welfare serves the persons referred to in article 53 in particular, if at least two-thirds of their services benefit from this. Section 67 applies to hospitals.

Section 67 hospitals (1) a hospital, which falls within the scope of the hospital fee Act or the Federal care rate regulation, is a business, when at least 40 percent of the calculation or annual occupancy days accounted for by patients, where only charges for General Hospital Services (section 7 of the hospital charges Act, section 10 of the Federal care rate regulation) are calculated.
(2) a hospital that does not fall within the scope of the hospital fee Act or the Federal care rate regulation, is a purpose, if at least 40 percent of the calculation or annual occupancy days accounted for by patients, where for the hospital services higher than according to paragraph 1 is no charge.
Footnote (+++ § 67 par. 1: to apply from 1.1.1996 or units pursuant Article 97 § 1 c para 2 AOEG 1977 +++) § 67a sporting events (1) sporting events of a sports club are a business, if the revenue including sales tax total will not exceed EUR 45 000 in the year. The sale of food and beverages, as well as the advertising do not belong to the sporting events.
(2) the sports club can explain the tax office to the nonrepudiation of the corporate tax bill that he waived the application of paragraph 1 sentence 1. The Declaration binds the sports club for at least five investment periods.
(3) is waived on the application of paragraph 1 sentence 1, sporting events of a sports club are a purpose, if 1 no athletes of the Club participates, for his sport, or for the use of his person, his name, his image or his sports for promotional purposes of the club or a third party about an allowance also receives remuneration or other benefits, and 2. no other athletes taking part , for the participation in the event by the Association or a third party in conjunction with the Association on an allowance, allowances or other benefits will.
Other sporting events are a taxable economic operations. This does not preclude the tax advantage if the remuneration or other benefits only from economic operations that are non-purpose accommodations, or by third parties.
Footnote (+++ § 67 a: to the first application from 1 January 2007 see article 97 § 1 d AOEG 1977 +++) single purpose companies end operations are also section 68: 1 a) old -, Altenwohn - and nursing homes, rest homes, meal services, if they serve particularly the persons referred to in article 53 (article 66 par. 3), b) kindergartens, children's, youth and student homes, Schullandheime and youth hostels, 2. a) farms and nurseries, which serve the self-sufficiency of local authorities and thereby secure the proper nutrition and adequate supply of Institute members , b) other facilities that are required, such as woodworkers, locksmiths, if not exceed the value to 20 per cent of the total deliveries and other services of the operation - including the to the authorities even hoped - the deliveries and other services of these facilities to outside parties, 3. a for the self-sufficiency of local authorities) workshops for disabled persons, which according to the rules of the third book of the social code are eligible and provide jobs to people , which may be due to their disability, not on the General labour market, b) facilities for employment and occupational therapy, which covers disabilities due to medical indications outside an employment relationship to the institution of the therapy device with the aim of physical or psychological basic functions for the purpose of reintegration into everyday life to restore or to train the special abilities and skills, to promote and to train , for participation in working life are needed, and c) integration projects in the sense of § 132 1 of the ninth book of social code, when at least 40 per cent of employees are affected particularly severely disabled within the meaning of § 132 1 of the ninth book of the social code, 4. facilities that are maintained to carry out the welfare of the blind and the implementation of the care for the disabled, 5. supervised facilities day and night (home education) or other forms of housing , 6 by the competent authorities approved lotteries and draws, using the Reinertrag directly and exclusively to promote charitable, religious or non-profit purposes, 7 cultural institutions, such as museums, theatres, and cultural events, such as concerts, art exhibitions; This includes not the sale of food and beverages, 8 public universities and other organisations, insofar as they themselves carry out lectures, courses and other events, scientific or teaching art; This 9 science and research facilities, the Träger is financed mainly from donations of the public authorities or third parties or from the asset management also applies, as far as the facilities provide the participants of these events even accommodation and full Board. Commissioned research is used for science and research. Activities, which are limited to the application of scientific evidence, the acquisition of project funds, as well as economic activities unrelated to the research are not the business.
Footnote (+++ § 68 F. 18.12.1989: to apply for the first time from 1.1.1990 pursuant Article 97 § 1 d AOEG 1977 +++) (+++ § 68 No. 3F. 2004-04-23: to apply from 1 January 2003; see article 97 section 1e para 3 sentence 1 AOEG 1977 F.-2004-04-23 +++) (+++ § 68 No. 3 alia c: to the application cf. Article 97 section 1e para 3 sentence 2 AOEG 1977 F.-2004-04-23 +++) fourth section liability § 69 liability of the representatives of the persons referred to in the articles 34 and 35 shall be liable , as far as claims arising from the tax obligation (§ 37) due to intentional or grossly negligent breach of duties imposed on them not or not timely set or met or where, as a result, paid tax payments or tax refunds without a legal reason. The liability includes also the late payment surcharges payable as a result of the breach of duty.
Footnote (+++ section 69: application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) article 70 liability of represented (1) if the persons referred to in the articles 34 and 35 in exercising their duties commit a fraud or a frivolous tax reduction or take part in a tax evasion and be this person liable or liable, so stick the represented, as far as they are not liable for the taxes reduced by the Act and the wrongly granted tax advantages.
(2) paragraph 1 shall not apply in acts of legal representative of individuals, once they gain no pecuniary benefit from the action of the representative. The same is true if the represented have carefully selected those who committed tax evasion or the frivolous tax reduction, and supervised.
Footnote (+++ section 70: to the application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 71 liability of the Steuerhinterziehers and of the tax hehlers who is a tax evasion or a control receiving stolen commits or participates in such an Act, shall be liable for reduced taxes and the tax advantages accorded to wrong, as well as for the interest pursuant to § 235. footnote (+++ § 71: to the application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 72 liability for breach of duty to the Kontenwahrheit who intentionally or grossly negligent the provision of article 154, paragraph 3 violates, and is, as far as this to affect the implementation of claims from the tax obligation.
Footnote (+++ § 72: application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 73 liability for taxation purposes a subsidiary shall be liable for such taxes the body carrier, for which the fiscal unity between them is tax of importance. The claims for reimbursement of tax allowances are equal the taxes.
Footnote (+++ section 73: application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 74 liability of the owner of goods (1) include items that serve a company, not the contractor, but a person significantly involved in the company, then the owner of the items with these for those taxes of the company, in which the tax is based on the operation of the company shall be liable. Liability extends only to the taxes incurred during the existence of substantial participation. The claims for reimbursement of tax allowances are equal the taxes.
(2) a person is substantially involved in the company, if it is directly or indirectly more than a quarter on the ground or capital or part of the assets of the company. Involved as much who exerts a dominant influence on the company and to contribute by his behavior that taxes within the meaning of paragraph 1 sentence 1 are not paid the same applies.
Footnote (+++ § 74: application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 75 liability of operating transferee (1) is a company or a separately controlled in the outline of a company operating in the whole transferred, so liable, provided that the purchaser for tax, where the tax liability based on the operation of the company, and for the amount of the tax deduction that taxes since the beginning of the last , incurred prior to the transfer of this calendar year and are set to the expiration of one year after notification of the operation by the purchaser or logged on. The liability is limited to the inventory of the acquired assets. The claims for reimbursement of tax allowances are equal the taxes.
(2) paragraph 1 does not apply to purchases from a company's assets and for acquisitions in the enforcement procedure.
Footnote (+++ section 75: application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) (+++ section 75 subsection 2: accentuate cf. art. 97 § 11a AOEG 1977 +++) section 76 thing liability (1) excise goods and import and export duties goods are used without regard to the rights of third parties as security for that dormant taxes (cause adhesion).
(2) the liability of the thing is to import and ausfuhrabgaben - or excisable goods, unless otherwise prescribed, with her entry into the scope of this law, for excisable goods also with beginning their production or manufacture.
(3) as long as the tax is not paid, the IRS can prove the goods with fittings. The ban on the man who has the goods in custody, to have them is sufficient as a seizure.
(4) the liability of the thing goes off with the tax liability. It goes out also with the lifting of the seizure or the fact that move the goods with the consent of the financial authority in a tax not limited traffic.
(5) of the claim of the thing liability is aside, if the goods have lost the possessor and the excisable goods included in a manufacturing plant or the goods import and export shall obtain a customs.
Footnote (+++ § 76: to the application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 77 toleration duty (1) who by law is obliged, a tax funds, which are subject to its administration, to pay, is in this respect obliged to tolerate the attachment of this property.
(2) due to a tax, which rests as a public burden on real estate, the owner has to tolerate the enforcement in the real estate. For the benefit of the financial authority considered the owner, who is registered as such in the land register. The right of the non-registered owner, to make it against the public burden of claims objections due to remain unaffected.
Part III general rules of procedure first section procedural principles 1 subsection stakeholders involved are participation in the cases of § 78 1. petitioner and respondent, 2. those, to which the CCRA will establish the administrative act or has created, 3. those, which the IRS wants to contract with a public or closed.

Section 79 (1) capacity are capable to carry out procedural acts: 1. natural persons who have legal capacity under civil law, 2. natural persons, who are limited to common law in the legal capacity, as far as they for the subject-matter of the procedure by provisions of the civil law as legal capacity or recognized as able to act through provisions of public law are, 3. legal entities, associations or estates by their legal representatives or special representatives , 4. authorities by their leaders, their representatives or agents.
(2) a consent caveat relates to section 1903 of the civil code the subject-matter of the proceedings, so a without supervised is capable of only to the extent of carrying out procedural actions as he can act according to the rules of civil law without the consent of the supervisor or by provisions of public law as Act is recognized.
(3) sections 53 and 55 of the code of civil procedure shall apply mutatis mutandis.

Section 80 agents and advisers (1) a party represented by an agent can. The power of Attorney authorized to all procedural steps relating to the administrative procedure, unless otherwise stated in their content; She are not authorized to receive tax refunds and tax allowances. The representative has his power of Attorney in writing to prove on request. A revocation of power of Attorney is the authority to take effect only when he comes to her.
(2) the power of attorney shall be repealed by the death of the principal, nor by a change in his ability to act or its legal representative; the Plenipotentiary has however, if it occurs for the successors in the administrative procedure, to teach its power of attorney upon request in writing.
(3) an authorised representative has been for the procedure, so the authority to him to contact. She can contact the parties themselves, insofar as he is obliged to participate. The financial authority of the parties turns the agents to be contacted.
(4) a party may appear to negotiations and meetings with a counsel. The assisted by considered to be put forward by the parties, unless this is contrary to not immediately.
(5) representatives and advisers must be rejected if they provide assistance in tax matters, businesslike without being authorized to do so; This does not apply to patent lawyers and notaries.
(6) agents and advisers can be rejected by the presentation, if they are not suitable for this purpose; by the oral presentation they can be rejected only, if they are incapable of proper talk. This does not apply for in § 3 No. 1 and in section 4, Nos. 1 and 2 of the accounting act referred individuals.
(7) (dropped out) (8) that is rejection pursuant to paragraphs 5 and 6 also the stakeholders, its authorised representative or assistance is rejected, to communicate. Proceedings of rejected or agent assistance, that will do this after the rejection, are ineffective.
Footnote (+++ section 80: application cf. Article 18 h para 6 UStG 1980 +++) 81 § appointment of a representative of official (1) a representative is not present, so the support court, for a minor party the family court at the request of the financial authority to appoint a suitable representative is 1 for a party whose person 2 for an absent involved is unknown, whose stay unknown or which prevents to the care of his affairs , 3 for a party without stay within the territorial scope of this Act, if he is the prompt of the financial authority to appoint a representative, not complied within the set time limit, 4 for a party which, as a result of a mental illness or physical, intellectual or mental disability unable during the administrative procedure act to be 5th in ownerless things to which the procedure applies , to safeguard the rights arising on the thing and obligations.
(2) the appointment of the representative no. 4 is responsible for in the cases of paragraph 1 the service Court, for a minor party the family court, in whose district the person concerned habitually resident (article 272, paragraph 1 No. 2 of the law on the procedure in family matters and in matters of voluntary jurisdiction); In addition, the Court has jurisdiction, in whose district the applicant financial authority is established.
(3) the representative has entitlement to equitable remuneration and the reimbursement of applicable expenses against the legal entity of the financial authority has applied for an order. The financial authority may require of the represented reimbursement of their expenses. You determined the remuneration and finds the disbursements and expenses.
(4) in addition the regulations about the assistance, in other cases shall apply for ordering and for the Office of the representative in the cases of paragraph 1 No. 4 relating to the guardianship.
2. subsection excluded persons (1) in an administrative procedure may be not working for a financial authority exclusion and rejection of public officials and other persons § 82, 1 who is even more involved, 2 who is member (§ 15) one of the parties, 3. who in general or in this procedure represents a party act or power of Attorney, 4 who is national (§ 15) a person, providing assistance in tax matters for a participating in this procedure , 5. who is employed at a party for a fee or is working for him as a member of the Management Board, supervisory board or any similar institution; This does not apply to those whose employment Corporation is involved, who an opinion issued 6 outside his official capacity in the matter or has otherwise acted.
The participant is equivalent to, who can gain an immediate advantage or disadvantage by activity or by the decision. This does not apply if the advantage or disadvantage based only on the fact that someone belongs to a professional or population group, whose shared interests will be affected by the matter.
(2) a person who is excluded pursuant to paragraph 1, may take emergency measures when danger in delay.
(3) a member of a Committee considers himself excluded or there are doubts whether the conditions of in paragraph 1 are given, this is to inform the Chairman of the Committee. The Committee shall decide on the exclusion. The party concerned may not participate in this decision. The excluded Member may be not present with further advice and decision-making.

Section 83 of partiality (1) a reason, which is such as to justify distrust the impartiality of the officer or the existence of such grounds is claimed by one of the parties, so the officials has to inform the head of the agency or the representative, and to refrain on the order of participation. Of partiality is the head of the Agency, so this arrangement shall have the authority, unless itself contains the Chief Executive of not even a participation.
(2) in the case of members of a Committee is accordingly to proceed according to § 82 par. 3.

§ 84 rejection by members of a Committee each contributor a member of a Committee working in an administrative procedure refuse, which can be not acting in this administrative procedure (article 82) or in which the partiality exists (section 83). A rejection before an oral hearing is to explain in writing or for transcript. The statement is inadmissible if himself has admitted the party without to make him known reason asserted, in a hearing. § 82 par. 3 sentences 2 to 4 applies to the decision of rejection. The decision on the application of rejection of may be contested only together with the decision closes the proceedings before the Committee.
3. subsection taxation principles, evidence I. General § 85 taxation principles the financial authorities have evenly to set taxes in accordance with the laws and to raise. In particular, they have to make sure that taxes reduced, wrongly collected or not wrongly granted tax rebates and tax allowances, or be denied.

§ 86 start of the procedure the financial authority decides to dutiful discretion, if and when it carries out an administrative procedure. This does not apply if the tax authority on the basis of laws and regulations on its own initiative or at the request of working must be 1, 2 only on request must be active and a request is not available.

Article 87 official language
(1) the official language is german.
(2) be a financial authority in a foreign language, applications made or submitted entries, documents, certificates, or other documents, the CCRA may require that a translation is submitted immediately. In justified cases, the template of a translation certified or produced by a publicly appointed or sworn interpreter or translator may be required. Is the required translation is not immediately submitted, the tax authority at the expense of the person concerned can get even a translation. Has the CCRA used interpreters or translators, they receive compensation in appropriate application of the Justizvergütungs-and Compensation Act.
(3) to a display, an application or the submission of a declaration of intent a period during used, within which the financial authority in a particular way must be active, and they arrive in a foreign language, so begins the running of the period first with the time in which the CCRA is a translation.
(4) should a public claim is brought by a display, an application or a declaration of intent, which arrive in foreign language, in favour of one of the parties maintained a period to the financial authority, or desire a performance so the Viewer, the application or the Declaration of intent are considered given at the time of receipt at the internal revenue service, if a translation is submitted at the request of the financial authority within a this reasonable time limit to be set. Otherwise, the date on which the translation is decisive, insofar as not otherwise arising from intergovernmental agreements. This legal consequence is to point out the time limit.

§ 87a electronic communications (1) the transmission of electronic documents is allowed insofar as the recipient for this open access. An electronic document is received, as soon as the institution for the reception has recorded it in manner editable for the recipient. Sent the IRS data that are subject to the tax secrecy, are these data with an appropriate procedure to encrypt. The short-term automated mapping, which occurs when sending a mail message through the accredited service provider for the purpose of checking on malicious software and for the purpose of distribution to the addressees of the mail message is not against the encryption requirement of the set 3 (2) an electronic document sent to the CCRA for them to edit is not suitable, it shall the sender, indicating the applicable technical framework conditions must be notified immediately. A recipient claims that he could not edit the electronic document submitted by the internal revenue service, she has again him in a suitable electronic format or as a transfer document.
(3) a law for requests, statements or notices to the tax authorities can arranged written form, if not by law, something else is determined, be replaced by the electronic form. An electronic document that is provided with a qualified electronic signature according to the signature law meets the electronic form. Signing with a pseudonym is not permitted. Writing can also be replaced 1 by direct Declaration in an electronic form that will be provided by the authority in an input device or via public networks;
2. by sending an electronic document to the authority with the mode of transport according to § 5 paragraph 5 of the mail law.
In the cases of the set a safe proof of identity must be at a command over publicly accessible networks 4 number 1 according to § 18 of the identity card Act or § 78, paragraph 5 of the residence Act.
(4) a written form arranged by law for administrative acts or other measures of financial authorities as far as something else is not determined by law, can be replaced by the electronic form. An electronic document that is provided with a qualified electronic signature according to the signature law meets the electronic form. The written form can also be replaced by sending a mail message according to § 5 paragraph 5 of the de-mail Act, the confirmation of the accredited service provider, it suggests the subsequent financial authority as a user of the E-mail account. Sentences 1 and 3 apply only to to be recorded by the internal revenue service records, if this is explicitly permitted by law.
(5) an electronic document is the subject of proof, the proof is joined by presentation or transmission of the file; This is not in the possession of the taxpayer or the tax authority, article 97 shall apply mutatis mutandis. The appearance of the authenticity of a document that is provided with a qualified electronic signature according to the signature law, arising on the basis of the examination under the signature Act, can be shaken only by the facts giving rise to serious doubt in my mind that was forwarded to the document with the will of the signature key holder.
(6) the Federal Ministry of finance may allow another safe procedure in consultation with the Federal Ministry of the Interior by decree with the consent of the Federal Council for the cases of paragraphs 3 and 4 in addition to the qualified electronic signature, that authenticates the data transmitter (sender of the data), and ensures the integrity of the electronically transmitted data set. Also the electronic proof of identity passport can be used for authentication of the data transmitter; the necessary data may be stored together with the other data transmitted and used. The Decree required pursuant to sentence 1 not the consent of the Federal Council, insofar as it concerns the car tax, the air traffic control, the insurance tax or excise duties, with the exception of the beer tax of.
Footnote (+++ § 87a: to the application see section 18 h para 6 UStG 1980 +++) § 88 principle of investigation (1) the tax authorities examine the facts by virtue. It determines the nature and extent of the investigations; on the submissions and the evidence requests of the parties it is not bound. The scope of these obligations depends on the circumstances of the individual case.
(2) the tax authority has significant all for individual cases, to take into account also the circumstances favourable to the parties.
(3) in order to ensure a uniform and legitimate establishing and levying of taxes, the Federal Ministry of finance to determine requirements for nature and scope of investigation in use of automatic devices by decree with the consent of the Federal Council. The consent of the Federal Council there is no need, as far as the car tax, the air traffic control, the insurance tax or excise duties, with the exception of the beer tax, are affected.

§ 88a collection of protected data as far as it is necessary to ensure a uniform fixing and levying of taxes, the financial authorities are entitled according to § 30 protected data for purposes of future proceedings within the meaning of § 30 para 2 earn no. 1 letter a and b, in particular for the production of reference values in files or files and use. Use letter a and b is allowed only for proceedings in the sense of § 30 para 2 No. 1.

§ 89 consulting, information (1) the IRS filing returns, the position of applications or the correction of declarations or applications encourages, if these have been have been no obviously only accidentally or out of ignorance or incorrectly submitted or provided. You shall provide information on the rights available to the parties during the administrative procedure and the obligations incumbent upon them, if necessary.
(2) the tax authorities and the federal Central tax office can grant binding information about the tax assessment of specific, yet unfulfilled items on request, if it has a special interest in terms of the significant tax implications. The financial authority, which would be locally responsible for realization of the facts underlying the request is responsible for granting a mandatory information. For applicants, no financial authority is responsible for in the time of the application according to sections 18 to 21, the federal Central tax office in the area of taxation, managed by the financial authority of the land on behalf of the Federal Government by way of derogation from sentence 2 is responsible; in this case, the binding information binding the financial authority, which is responsible for establishing the facts and circumstances of the information. The Federal Ministry of finance is authorized, with the consent of the Federal Council Ordinance on granting a mandatory information and the scope of the binding force to meet qualifiers to form, content and conditions of the application. The decree requires not the consent of the Federal Council, insofar as it concerns the insurance tax.
(3) for the processing of an application for a mandatory information referred to in paragraph 2, a fee will be charged. The fee is to be paid by the applicant within one month after the announcement of its determination. The financial authority can set aside the decision on the application until the payment of the fee.
(4) the fee is calculated according to the value (value) has the binding information for the applicant. The applicant should present in his application for a mandatory information the item value and the circumstances significant for its determination. The financial authority determining fees should apply the value declared by the applicant, as far as this does not lead to an obviously inaccurate results.
(5) the fee is levied in corresponding application of § 34 of the court fees act with a rate of 1.0. § 39, paragraph 2, of the court fees Act shall apply accordingly. The subject value is less than 10 000 euros, no fee will be charged.
(6) If a value is not determinable and can he also not determined by estimate will be, is to calculate a time fee; She is 50 euro per half hour processing time. The processing time is less than two hours, no fee will be charged.
(7) on the fee can be omitted entirely or in part, if your survey according to the individual case would be unreasonable. The fee can be reduced in particular, if an application for a mandatory information prior to notification of the decision of the tax authority is withdrawn.
Footnote (+++ § 89 paragraph 3 to 7: to the first-time application cf. Article 97 article 25 AOEG 1977 +++) § 90 cooperation obligations of the parties (1) the parties are obliged to cooperate in the investigation of the facts of the case. They meet the obligation to cooperate in particular by, that she disclose the significant tax facts completely and truthfully and the known evidence give them. The scope of these obligations depends on the circumstances of the individual case.
(2) a fact is to determine and assess tax which relates to operations outside the scope of this law, so the parties have to clarify this issue and to obtain the necessary evidence. They have to exploit all legal and actual possibilities existing for them here. Existence of objectively discernible evidence of the assumption that the taxable person concerning business relations with financial institutions in a State or territory has, with which no agreement exists which provides for the provision of information in accordance with article 26 of the Model Tax Convention of the OECD for the avoidance of double taxation in the field of taxes on income and on capital as amended by 2005, or the State or the territory gives no information to a comparable extent or no willingness to a corresponding information is , the taxable person to request the financial authority has affirmed to insure the accuracy and completeness of its information and to empower the CCRA, on his behalf to make out-of-court and court claims possible information claims against credit institutions designated by the internal revenue service; the insurance in lieu of oath cannot be enforced according to § 328. A party can rely on the fact, that he can not clarify matters or not to obtain evidence, he is the way to do this could have obtain or grant according to location of the case in determining the circumstances.
(3) in the case of matters relating to operations with a foreign connection, a taxpayer on the nature and the content of his business relationships with related persons within the meaning of § 1 para 2 of the foreign tax act to create records. The recording duty covers also the economic and legal foundations for an agreement be observed the principle of third-party comparison of prices and other terms and conditions with the related parties. Exceptional business transactions are the records to create a timely manner. Record-keeping obligations shall apply mutatis mutandis for taxpayers who have to divide profits between their domestic enterprises and its foreign branch or determine the profits of the domestic branch of foreign company for the domestic taxation. To ensure a uniform application of the law, the Federal Ministry of finance is authorized, with the consent of the Federal Council by regulation way to determine the content and extent of the records to be created. The financial authority to require the production of records generally only for the implementation of a tax audit. The template is intended according to article 97. It has to be carried out on request within a period of 60 days. As far as records of extraordinary transactions are to be submitted, the 30-day period. The template period may be extended in justified individual cases.

Section 91 hearing involved (1) before an administrative act is enacted, which affects rights of parties, to be given this opportunity to comment on the facts significant for the decision. This is especially true when from the facts stated in the tax return to the detriment of the taxpayer to deviate much.
(2) of the hearing may be waived, if it is not provided according to the circumstances of the case, especially if 1 appears to require an immediate decision because of danger in delay or in the public interest, 2. by hearing the notice applicable to the decision in question would be, 3. the actual information one of the parties, which has made this into an application or a declaration of , not to the detriment of his departed are to, 4. a commonly available or similar administrative acts in greater numbers or administrative acts using automatic equipment wants to enact the financial authority, 5.
The enforcement measures should be taken.
(3) a hearing is omitted when a compelling public interest precludes it.

§ 92 evidence the financial authority makes use of the evidence which it considers necessary discretion to determine of the facts of the case. She can in particular 1 information any of the actors and other persons, draw 2. experts, consult 3 documents and files, 4. occupy the inspection.
II. proof by information and expert opinion article 93 accountability of the parties and other persons (1) the parties and other persons have to provide the information necessary to determine a significant tax facts of financial authority. The same applies to not unincorporated associations, estates, authorities and businesses of commercial nature of public corporations. Persons other than the parties should then be suspended information if facts reconnaissance by the stakeholders leads not to the target or promises any success.
(2) the request for information is to specify what information should be provided and that the information for the taxation of the respondents or the taxation of other persons is requested. Requests for information have to be issued in writing at the request of the respondents.
(3) the information is truthful to the best of our knowledge and belief to grant. Accountability-who don't have can provide information from memory books, records, papers and other documents that are available, see and, if necessary, to remove the records from this.
(4) the party can provide the information in writing, electronically, orally or by telephone. The financial authority may require that the Party shall provide information in writing if this is relevant.
(5) the tax authority may order that the party provided oral information on official site. This has particularly power despite prompt written information has not been granted or a written information has not led to a clarification of the facts. Paragraph 2 sentence 1 shall apply accordingly.
(6) at the request of the respondents a transcript is to record the oral information on official site. The transcript will contain the names of the persons present, the place, the day and the substance of the information. She should by the officials, the oral information is granted and the respondents to be signed. A copy of the transcript is the parties to leave.
(7) an automated retrieval of account information pursuant to § 93 b is allowed only as far as the taxpayer a tax assessment pursuant to section 32d para 6 of the income tax Act applied for 1 or 2 (dropped out) and the retrieval in these cases establishing the income tax is required or required is 3 to the statement of income for the articles 20 and 23 para 1 of the income tax act in assessment periods up including the year 2008 or 4th collection deadline regulated taxes or 5 the taxpayer agrees to.
In these cases, the IRS may or in the cases of § 1 para 2 the federal Central tax office requesting municipality, with the credit institutions individual data according to article 93 to retrieve the b paragraph 1 to leading files; in the cases of the sentence 1 No. 1 to 4 may be a retrieval request only, if a request for information on did not lead the taxpayer to the target or promises any success.
(8) the management 1 the basic provision for jobseekers to the second book of social law, 2 social assistance after the twelfth book of social law, 3.
Education under the Federal education, assistance Act, 4. ascent training promoting the upgrading training Promotion Act and 5 of the Wohngeldes under the housing benefit Act authorities allowed the federal Central tax office request, get in § 93 of par. 1 b designated data with the credit institutions, as far as this to verify the existence of the conditions of eligibility is required and has led a previous request for the suspect not to target or promises any success. For other purposes, a retrieval request to the federal Central Office for taxes in terms of § is 93 b paragraph 1 data referred to only permitted as far as this is expressly allowed by federal law.
(9) before a polling request after paragraph 7 or paragraph 8 the person concerned on the possibility of a Kontenabrufs is to point out; This can be done by explicit reference in official forms and fact sheets. After carrying out a Kontenabrufs, the person concerned by the applicant concerning the implementation is to notify. A note pursuant to sentence 1 first half-sentence, and notification be omitted pursuant to sentence 2, insofar as it would endanger the proper performance of the tasks within the competence of the applicant 1, they endanger the public safety or order 2 or otherwise disadvantages would give the benefit of the Federation or a land or 3 the fact of Kontenabrufs after a piece of legislation or of his being after , in particular because of the overwhelming legitimate interests of a third party, must secretly be held and therefore the interest of the person concerned, withdraw § 19 para 5 and 6 of the Federal data protection act as amended by the notice of 14 January 2003 (BGBl. I S. 66), most recently by article 1 of the law of August 22, 2006 (BGBl. I S. 1970) is changed, in the respectively valid version shall apply accordingly, unless otherwise determined by law.
(10) a polling request must be documented by the requesting after paragraph 7 or paragraph 8 and whose result.

section 93a General reporting obligations (1) can commit the Federal Government authorities and other public bodies to secure the taxation (§ 85) by decree with the consent of the Federal Council, 1 administrative acts which have the refusal or restriction of a tax benefit resulted or taxable revenues allow the person concerned to inform the tax authorities 2. subsidies and similar promotion measures, and 3 evidence of undeclared work, unauthorized workers transfer or illegal employment of foreigners. Legal regulation can be also determined, that is payments by public authorities and other public authorities, as well as by public service broadcasters and the payee to facilitate his tax records and declaration obligations about the sum of annual payments as well as the opinion of the tax authorities to the resulting tax obligations to teach; the receiver, the legal basis, the amount and timing of the payments of the competent financial authority shall be communicated. The obligation of the authorities, other public bodies and the broadcasters to messages, information, and assistance on the basis of other provisions shall remain unaffected.
(2) debt authorities, credit institutions, holdings of commercial nature of legal persons of governed by public law within the meaning of the Corporation Tax Act, public company without jurisdiction, professional associations and insurance companies are exempt from the notification obligation.
(3) in the Ordinance are the notifying authorities, the obligation to inform the persons concerned, to specify the information to be communicated and the financial authorities for the receipt of messages as well as the size, the date and the procedure of communication to regulate. Under the Ordinance, exceptions may be admitted from the notification obligation, in particular for cases little fiscal significance.

§ 93b automated account information retrieval (1) credit institutions have to do that according to § 24 c file leading to para 1 of the Banking Act for views according to article 93, paragraph 7 and 8.
(2) the federal Central tax office may obtain in the cases of § 93 par. 7 and leading 8 individual request with the credit institutions data from paragraph 1 files in the automated process and transmit them to the requesting.
(3) the applicant bears responsibility for the admissibility of the data retrieval and data transmission.
(4) section 24c para 1 sentence 2 to 6, para 4 to 8 of the Banking Act shall apply accordingly.

§ 94 holds formal hearing (1) the tax authority with respect to the importance of the information or to bringing a truthful information about the swearing of a person other than one of the parties necessary for may so request they the financial court competent for the domicile or the residence of the person to beeidigenden to the formal hearing. Is the place of residence or the residence of the person to beeidigenden not at the headquarters of a financial court or a specially constructed Senate, the competent District Court to the formal hearing can be asked.
(2) in the request, the tax authority has to specify the subject-matter of the hearing, as well as the names and addresses of the parties. The Court has the concerned and the applicant financial authority of the appointments to notify. The participants and the applicant financial authority are entitled to ask questions during the hearing.
(3) the Court decides on the legality of the refusal of the certificate or the oath.

Section 95 insurance on oath instead of (1) that financial authority may the parties urge that he assured the correctness of the facts which he claims in lieu of oath. Insurance in lieu of oath to be asked only if other means to the research of the truth do not exist, have led to no results or require a disproportionate effort. An affidavit may not be required by oath incompetent persons within the meaning of § 393 of the code of civil procedure.
(2) the insurance is absorbed by the financial authority to the transcript in lieu of oath. The recording has permissions to the administrator, its Permanent Representative, as well as members of the public service, which have the qualification of judgeship or meet the requirements of section 110, sentence 1 of the German law on judges. Other members of the public service may authorize the Chief Executive or his permanent representative, in general or in a particular case in writing.
(3) the information, whose Richtigkeit should be assured, in writing to determine and to inform the parties involved at least one week prior to the insurance. The insurance is that the party under repetition of the alleged facts stated: "I affirm in lieu of oath that I said the only truth to the best of our knowledge and concealed nothing". Agents and advisers of the parties involved are entitled to participate in the recording of the insurance in lieu of oath.
(4) prior to the recording of the insurance in lieu of oath the person concerned about the affidavit and the criminal consequences of an incomplete or incorrect affidavit to instruct is. The instruction is to be noted in the minutes.
(5) the minutes shall also contain the names of persons, as well as the place and the day of the minutes. The transcript is the parties involved, gives the affidavit read to the approval or to submit request for review. The authorisation is to note and be signed by the parties. The transcript then by the officers, who recorded the insurance in lieu of oath, as well as by the Secretary is to sign.
(6) the insurance in lieu of oath cannot be enforced according to § 328.

§ 96 consultation of experts (1) the CCRA determines whether an expert to draw. If there is no danger in delay, she the person who wants to appoint an expert has previously known parties to give.
(2) the parties may refuse an expert of partiality, if there is a reason which is suitable to justified doubts as to his impartiality or by joining the breach of a business or operational secrets or damage to fear is for the business activities of one of the parties. Rejection is the financial authority to immediately after the announcement of the person of the experts, but at the latest within two weeks under Glaubhaftmachung of the grounds of refusal to make. After this time, the rejection is allowed only if is made credible that the rejection reason previously could be relied. The financial authority, which appointed the expert or want to appoint decides about the rejection. The request of rejection of has no suspensive effect.
(3) the appointed an expert has to follow the appointment if he is publicly ordered to render opinions of the required type or if he publicly exercise the science, the art and the industry, knowledge of which is a prerequisite of the review, to purchase, or if he is publicly ordered or authorised to exercise the same. The reimbursement of the opinion one is obliged to, who agreed to the financial authority for this.
(4) the expert may refuse refund of the opinion, stating the reasons of partiality.
(5) members of the public service are as preferable to experts only if they obtain the approval required under the law.
(6) the experts are pointing to the provisions concerning tax secrecy.
(7) the opinion is regularly in writing to reimburse. The oral reporting of opinion can be admitted. The swearing of the opinion may only be demanded if the tax authority considers that with regard to the importance of the opinion offered. The expert for the reimbursement of opinion of the kind concerned is generally Amtsgericht, citing the rendered oath is sufficient; It can be explained in a written opinion. Otherwise § 94 apply mutatis mutandis for the swearing.
III. evidence by documents and judicial inspection § 97 submission of documents (1) which have involved and others the financial authority on demand books, records, to submit business documents and other documents for inspection and testing. In the template request is to specify whether the documents are needed for the taxation of the invited to the template or the taxation of other people. Article 93, paragraph 1, sentence 2 and 3 shall apply mutatis mutandis.
(2) the tax authority may request the submission of the documents referred to in paragraph 1 at official site or the Vorlagepflichtigen see you, if this is agreed or the documents for a template in Office place are unsuitable. Article 147, paragraph 5 shall apply mutatis mutandis.

Article 98 revenue of inspection (1) the financial authority conducts an inspection, the result on record to make it.
(2) in the case of taking of inspection experts can be tightened.

§ 99 entitled entering by land and premises (1) which are entrusted public officials and experts drawn after the articles 96 and 98 of the CCRA with the capture of the inspection to enter lands, premises, ships, enclosed operating devices and similar facilities, insofar as this is necessary to make findings on behalf of taxation during the usual business and working time. To notify the persons concerned adequate time before. Premises may be entered against the will of the holder only to the prevention of urgent threats to public safety and order.
(2) measures may be not issued pursuant to paragraph 1 for the purpose, to search for unknown objects.

Section 100 template of valuables (1) the parties and other persons have to submit valuables (money, securities, valuables) to the financial authority upon request, insofar as this is necessary to make findings about their nature and their value in the interest of taxation. Article 98, paragraph 2 shall apply.
(2) the submission of valuables must not be arranged to do research after unknown objects.
IV. information and template refusal rights § 101 deny the information right of information and refusal of the oath of members (1) which can members (§ 15) one of the parties, as far as they are required to report themselves as participants about their own tax situation or have to comply with the obligation to supply information for a party. The relatives are to teach about the Mellifluent. The instruction is on record to make.
(2) the persons referred to in paragraph 1 shall have the right, to refuse the swearing of their information. Paragraph 1 sentences 2 and 3 shall apply mutatis mutandis.

§ 102 Mellifluent to protect of certain professional secrets (1) can the information in addition, refuse: 1 priest about what chaplains have been entrusted or known them is 2 members of the Bundestag, a diet or a second Chamber over people, in their capacity, the them in their capacity as members of such bodies or which they facts have entrusted in this property, and on these facts themselves , 3 a) Defender, b) lawyers, patent attorneys, notaries, accountants, auditors, tax agents, sworn auditors, c) doctors, dentists, psychological psychotherapists, children's and youth psychotherapists, pharmacists and midwives about what is entrusted to them in this property or become known, 4. persons who are professionally involved in the preparation, manufacture, or distribution of periodical printing units or radio broadcasts or have contributed, over the person of the author, sender, or guarantee Mann's contributions and documentation as well as the messages made them in terms of their activity , insofar as to posts, documents and messages for the editorial section. section 160 is not affected.
(2 in paragraph 1 Nos. 1 to 3 persons are equal the people and their servants), taking part in preparation for the profession of professional activity. On the exercise of the right of these assistants, to refuse the information, decide Nos. 1 to 3 persons referred in paragraph 1 except that this decision can not be achieved any time soon.
(3) which are people referred to in no. 3 in paragraph 1 not refuse the information when they are released from the obligation to maintain secrecy. The release from the obligation to maintain secrecy applies to the help people.
(4) the statutory obligations of notaries and the disclosure requirements in paragraph 1 No. 3 letter b designated persons according to the interest rate information regulation on 26 January 2004 (BGBl. I S. 128), most recently by article 4 section 28 of the Act of September 22, 2005 (BGBl. I p. 2809) is has been modified in amended remain unaffected. Where the notification obligations exist, the notaries to the template documents and issuing further information are required.

§ 103 Mellifluent at risk of prosecution for a criminal offence or an administrative offence people, not party and not for a party auskunftspflichtig, can deny the information to such questions whose answering would expose themselves or one of their relatives (§ 15) the risk of criminal prosecution or proceedings under the law on administrative offences. The right to refuse the information, they are to teach. The instruction is on record to make.

§ 104 denial of the reimbursement of the opinion and the submission of documents (1) as far as the information to be withheld, may be denied the refund of an opinion and the submission of documents or valuables. Article 102, paragraph 4, sentence 2 shall remain unaffected.
(2) not be denied, the template can of documents and valuables, which are kept for the parties involved, as far as the party in its custody to the template would be required. Also the books listed for him and other records are kept for the parties involved.

§ 105 ratio of information and duty to refer to the confidentiality of public bodies (1) the obligation of the authorities or other public bodies including the German Federal Bank, State banks and debt administrations and institutions and staff of these posts to maintain secrecy does not apply to their information and obligation to the financial authorities.
(2) paragraph 1 shall not apply insofar as the authorities and persons entrusted with postdienstlichen transactions are legally obliged to protect the mail, post and telecommunications secrecy.

Section 106 restriction of information and obligation affecting the well-being of State information or the submission of documents may be not demanded, if the competent Supreme Federal or State authority has declared that the information or template would cause significant disadvantages the well-being of the Federation or a land.
V. compensation respondents and the experts section 107 compensation respondents and the expert party, Vorlagepflichtige and experts that the CCRA has used for evidentiary purposes, may request a compensation or remuneration in the corresponding application of the Justizvergütungs-and Compensation Act. This is not for the parties and for the people who have to comply with requests for information or obligation for the parties involved.
4 deadlines, dates, reinstatement of section 108 dates and deadlines (1) for the calculation of deadlines and for the determination of dates shall apply under section the sections 187 to 193 of the civil code, unless otherwise determined by the provisions of paragraphs 2 to 5.
(2) the running of a period which is used by a public authority, begins with the day following the announcement of the period, except when something else is communicated to the person concerned.
(3) is the end of a period of time on a Sunday or a public holiday or a Saturday, the period ends with the end of the next following working day.
(4) an authority has services only for a certain period of time to provide, this period ends even with the end of his last day if it falls on a Sunday or a public holiday or a Saturday.
(5) the date appointed by a public authority is to comply even if it falls on a Sunday or a public holiday or Saturday.
(6) a destined time after hours, so Sundays, public holidays or Saturdays are included.

§ 109 extension of deadlines
(1) time limits for the filing of tax returns and deadlines that are set by a tax authority may be extended. Are such periods is already expired, so they can be extended retroactively, particularly if it would be unfair to leave the legal consequences incurred by the deadline.
(2) the tax authority may make subject to the extension of the term of a guarantee or otherwise connect according to § 120 with a minor provision.

Section 110 restitutio in integrum (1) was unable to meet a statutory deadline someone without fault, to grant him restitutio in integrum request. A representative's fault is attributable to the represented person.
(2) the application shall within one month after the removal of the obstacle to be. The facts in support of the application are in the application or in the proceedings on the request to make. The application deadline is the omitted Act to catch up. This is done, reinstatement without request may be granted.
(3) after one year since the end of the missed deadline can be the re-establishment of rights no longer applied for or the omitted Act is not completed, unless this was impossible before the end of the year as a result of force majeure.
(4) the tax authority, which has to decide on the omitted Act shall decide on the request for re-establishment of rights.
5. subsection legal and administrative assistance section 111 (1) mutual assistance obligation all courts and authorities have to provide the assistance required for the implementation of the tax. section 102 remains unaffected.
(2) mutual assistance does not exist if 1 authorities assist each other within an existing instruction ratio, 2. is assistance in activities that are the responsibility of the requested authority as its own task.
(3) debt services, credit institutions and establishments of commercial nature of bodies of governed by public law are not covered by this provision.
(4) in the field of the customs administration extends the mutual assistance obligation also to those serving the public transport or public cargo handling companies, especially ordered by the Ministry of finance as customs assistance institutions, and on the staff of these companies.
(5) sections 105 and 106 shall apply accordingly.

§ 112 conditions and limits of (1) a mutual assistance financial authority for assistance in particular, may ask if she the deed itself can make 1 for legal reasons, 2. actual reasons, particularly because the to perform of the official act are missing required service forces or facilities that could not even take official action, 3. to carry out their tasks on the knowledge of facts is dependent on , which are unknown to you and who can't determine it, 4. to carry out their tasks required documents or other evidence, that are in the possession of the requested authority, 5. could make the Act only with much greater effort than the requested authority.
2. the requested authority may not help if it is unable, for legal reasons.
(3) the requested authority does not help if 1 the help much easier with much less effort to make or another authority, 2. the help only with disproportionate effort could afford them, 3. their own tasks seriously jeopardize it, taking into account the tasks of the applicant financial authority by the extent of the assistance.
(4) the requested authority may refuse assistance not so, because they the request other than those referred to in paragraph 3 or because it deems inappropriate the measure to altenessen with administrative assistance.
(5) the requested authority adheres to help not for duty, it shall its opinion the applicant financial authority. Is this on the assistance the joint technically competent supervisory authority shall decide about the obligation of mutual assistance or, if one does not exist, the professional responsible for the requested authority supervisory authority.

§ 113 selection of authority agreements for mutual assistance several authorities consider, so should if possible an authority of the lowest administrative level of the Administration Branch will be requested to the applicant financial authority belongs to.

§ 114 implementation of assistance (1) the admissibility of the action, which is to be achieved through the assistance varies according to which for the applicant financial authority, the implementation of assistance under the law applicable to the requested authority.
(2) the applicant financial authority is responsible for the legality of the action to be taken to the requested authority. The requested authority is responsible for the implementation of the assistance.

§ 115 cost of assistance (1) the applicant financial authority has to be charged a management fee of the requested authority for assistance. She has expenses to repay the requested authority to request if they exceed 25 euro in individual cases. Authorities of the same legal entity to afford each other assistance, so the expenses will not be reimbursed.
(2) the requested authority to carry out the assistance makes a chargeable Act, so the costs owed by a third party for this (management fees, user charges and expenses) are to you.

Section 116 display of tax offences (1) courts and the authorities of federal, State and local institutions of public administration, which are not financial authorities, have on a Steuerstraftat facts that official learn and which suggest, the federal Central tax office or, if known, to inform financial authorities responsible for the criminal tax proceedings. As far as the financial authorities responsible for the criminal tax proceedings have been informed not visible immediately, the federal Central tax office stating these facts them. The financial authorities responsible for the criminal tax proceedings, except the authorities of the Federal Customs Administration, transmit the communication to the federal Central tax office, insofar as this is not visible immediately been put in knowledge.
(2) Article 105 par. 2 shall apply accordingly.

Intergovernmental legal and administrative assistance in accordance with the German law claim take § 117 intergovernmental legal and administrative assistance in tax matters (1) who can financial authorities.
(2) the tax authorities can afford intergovernmental legal and administrative assistance on the basis of nationally applicable international agreements, nationally applicable legal acts of the European Union, as well as of the EU mutual assistance Act.
(3) the tax authorities can afford intergovernmental legal and administrative assistance on request also in other cases to dutiful discretion, if reciprocity is guaranteed 1., 2. the requesting State shall ensure that the submitted information and documents will be used only for purposes of taxation or tax criminal proceedings (including administrative procedures), and that the submitted information and documents are made available only such persons, authorities or courts that are involved with processing the tax thing or tracking the Steuerstraftat, 3. the requesting State guarantees that he is ready to avoid possible double taxation by way of understanding a proper determination of tax bases in taxes from income, income and assets and 4. the sovereignty, security, ordre public or other essential interests of the Confederation or its local authorities does not affect the execution of the request and is no danger , that the domestic parties to be agreed with the purpose of the laws, regulations and administrative assistance does not damage, if a trade, industrial, commercial or professional secret or trade process, that is to be revealed on the basis of the request, is revealed.
As far as the intergovernmental legal and administrative assistance concerned taxes administered by the financial authority of the country, the Federal Ministry of finance in agreement with the Supreme authority of the country to decide.
(4) in the implementation of legal and administrative assistance, the powers of the financial authorities as well as the rights and obligations of the parties and other persons are based on the applicable tax within the meaning of article 1, paragraph 1. section 114 applies the appropriate. In the transfer of information and documents, section 91 applies to domestic stakeholders accordingly; as far as the legal and administrative assistance concerned taxes administered by the financial authority of the country, a hearing of the domestic party has by way of derogation by article 91, paragraph 1 always take place, unless, the VAT is concerned, there is an exchange of information on the basis of the EU assistance act or there is an exception to section 91, paragraph 2 or 3.
(5) the Federal Ministry of finance is authorised to promote intergovernmental cooperation by decree with the consent of the Federal Council in the area of customs to implement international agreements on mutual legal and administrative assistance, if the obligations it assumed under the under this Act of allowed Interstate legal and administrative assistance.

section 117a transfers of personal data to the Member States of the European Union
(1) on a request from a public body responsible for the prevention and prosecution of criminal offences a Member State of the European Union, responsible for the tax investigation services of the financial authorities can submit personal data which are specific responsibilities related to the in § 208, for the purpose of crime prevention. The rules on the transmission of data in a domestic setting for the communication of such data shall apply mutatis mutandis.
(2) the transfer of personal data referred to in paragraph 1 is allowed only if the request includes at least the following information: 1. the name and address of the requesting authority, 2. the description of the offence, the data needed for their prevention, 3. the description of the facts underlying the request, 4. the designation of the purpose for which the data are requested, 5. the relationship between the purpose , to which the information or knowledge are invited, and the person to whom this information relates, 6. details about the identity of the person concerned, where the request relates to a known person, and 7 reasons to believe that relevant information and intelligence domestically are available.
(3) the services of the financial authorities entrusted with the tax investigation can also transmit without the request personal data within the meaning of paragraph 1 to a public authority of a Member State of the European Union which for the prevention and prosecution of criminal offences, if in individual cases the risk of committing a crime within the meaning of article 2 paragraph 2 of the framework decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States (OJ L 190 of 18.7.2002, p.1), most recently through the framework decision 2009/299/JHA (OJ L 81 of the 27.3.2009, p. 24) has been modified and is concrete evidence, that the transfer of this personal data could help to prevent such a crime.
(4) the rules on the transmission of data in a domestic setting for the transmission of data pursuant to paragraph 3 shall apply mutatis mutandis. The data transmission is omitted as far as taking into account of the special public interest in data transmission, protection interests of the person concerned outweigh in some cases. The existence of an adequate level of data protection in the country of destination belongs to the legitimate interests. The legitimate interests of the persons concerned can be preserved by the fact that the recipient State or the receiving intermediate or supranational authority in certain cases guarantees protection of the transmitted data.
(5) the failing data transmission according to paragraphs 1 and 3 If 1 this essential security interests of the Federal Government or of the countries adversely affected, 2. the transmission of data to the principles contained in article 6 of the Treaty on European Union in opposition would be, to submit the data to the requested authority 3 do not exist and can be achieved only through the taking of coercive measures or 4. the transmission of data would be disproportionate or the data for the purposes , for which they are to be delivered, are not required.
(6) can be omitted paragraphs 1 and 3 data transmission according to when to submit the data with the services of the financial authorities entrusted with the tax investigation 1 does not exist, but without the taking of coercive measures can be obtained, 2. This would jeopardise the success of an ongoing investigation or body, life or freedom of a person, or 3 the fact, for the prevention of the data to be transmitted , according to German law with imprisonment of a maximum one year or less is threatened.
(7) competent public authority of a Member State of the European Union within the meaning of paragraphs 1 and 3 shall apply any body as for the prevention and prosecution of criminal offences, by that State in accordance with article 2 letter a of the framework decision 2006/960/JHA of 18 December 2006 on simplifying the exchange of information and intelligence between law enforcement authorities of the Member States of the European Union (OJEU) Was named L 386 of 29.12.2006, p. 89, L 75 of 15.3.07., p. 26).
(8) paragraphs 1 to 7 are also to apply to the transmission of personal data responsible for the prevention and prosecution of criminal offences public places a Schengen-associated State within the meaning of section 91, paragraph 3, of the law on international legal assistance in criminal matters.

§ 117b use of the data submitted under the framework decision 2006/960/JHA of the Council (1) data which have been transmitted under the framework decision 2006/960/JHA on the services of the financial authorities entrusted with the tax investigation are allowed only for the purposes for which they were transmitted, or used against a current and significant threat to public safety. For other purposes or as evidence in judicial proceedings, they may be used only if the transmitting State has agreed to. Conditions provided by the sending State for use of the data are to be observed.
(2) services are entrusted with the tax investigation of the financial authorities provide information about the transmitting State at whose request for purposes of the data protection supervision as the transmitted data were used.

§ 117 c implementation nationally applicable international agreements to promote tax compliance in international situations (1) the Federal Ministry of finance is authorized, to the obligations under national applicable international agreements that are designed to promote tax compliance by systematic collection and transfer of tax-relevant data, through regulations with the consent of the Federal Council rules on the collection of data required under these agreements in these agreements basically certain third parties and their delivery according to official record by way of remote data transmission at to meet the federal Central Office for taxes and their forwarding to the competent authority of the other Contracting Party. For the transmission of data to the federal Central tax office, article 150, paragraph 6, sentence 2, 3, 5, 8 and 9 shall apply accordingly.
(2) for the transmission of data by the federal Central tax office to the competent tax authority of the other Contracting State a on the basis of paragraph 1 sentence 1 adopted by decree a hearing of the parties does not take place. Article 30a, paragraph 2 and 3 shall not apply.
(3) the federal Central tax office is entitled to check conditions, which are for the fulfilment of obligations to the compilation and transmission of data according to a decree issued on the basis of paragraph 1 of importance or require the Enlightenment, for the debtor to collect this data and submitting them to the federal Central tax office. The sections 193 to 203 shall apply mutatis mutandis.
(4) the data collected on the basis of a regulation referred to in paragraph 1 or in the scope of an inspection pursuant to paragraph 3 of the federal Central tax office may be used only for the purposes set forth in the underlying international agreements.
Second section Administration Act § 118 term of the administrative act administrative act is any order, decision or other sovereign measures, affecting an authority to regulate a case on public law and who is focused on direct legal effect on the outside. Available general order is an administrative act which is aimed at a certain general characteristics or identifiable group of persons, or affects the public property of a thing, or their use by the general public.

§ 119 firmness and shape of the measure (1) an administrative act must be content sufficiently determined.
(2) an administrative act may be issued in writing, electronically, orally or in any other way. An oral administrative act is to confirm if this is a legitimate interest and immediately required by the person concerned in writing.
(3) an administrative act adopted in writing or electronically must indicate the subsequent authority. In addition, should it contain the signature or name playing the head of the authority, his representative or his representative; This shall not apply in the case of an administrative act is issued in terms of form or using automatic equipment. A written form is arranged for an administrative act by law so the underlying the signature qualified certificate or an associated qualified attribute certificate must reveal when an electronic administrative act the subsequent authority. In the case of Section 87a paragraph 4 sentence 3 confirmation must reveal the de-mail act as users of the mail account the subsequent financial authority according to § 5 paragraph 5.

§ 120 incidental provisions to the administrative act (1) an administrative act in the claim, may be provided only with a minor provision, if it is permitted by law, or if she should ensure compliance with the statutory requirements of the administrative act.
(2) without prejudice to paragraph 1, an administrative act may be adopted after due consideration with 1 a provision of a benefit or burden at a time begins, ends or for a certain period of time applies (sunset), 2.
a provision according to which the entry or the loss of a benefit or a burden depends on the uncertain occurrence of a future event (condition), 3. a reservation of revocation or be connected with 4 a provision that a, Tolerations or Nonactions is prescribed by the beneficiary (Edition), 5 subject to subsequent recording, change, or addition of a circulation.
(3) a minor provision must not run counter to the purpose of the measure.

Section 121 (1) a written, electronic and a confirmed in writing or electronic administrative act is justification of the measure to provide, as far as this is necessary for his understanding with a justification.
(2) a statement of reasons is not required, 1 as far as the tax authority must comply with a requirement or follows a statement and the administrative act does not intervene in rights of another, 2. as far as that intended for the administrative act is or which he is concerned, the opinion of the financial authority over the material and legal situation is already known or recognizable even without justification for him without further ADO , 3. If the financial authority adopts similar administrative acts in greater numbers or administrative acts using automatic equipment and justification not necessary according to the circumstances of each, 4 If this arises from a law, 5 If a commonly available is publicly announced.

§ 122 notification of the administrative act (1) an administrative act is to announce the parties for which it is intended, or which is affected by him. § 34 paragraph 2 shall apply accordingly. The administrative act can be announced also to a representative.
(2) a written administrative measure which is delivered by the post office, is known as given 1 during a delivery in Germany on the third day after the item to the post office, 2 in a transfer from abroad a month after the task to the post, except if it does not or is received at a later date; in case of doubt, the authority has to prove the access of the measure and the time of access.
(2a) an electronically transmitted administrative act shall apply on the third day after the sending off as announced, except when he's not or is received at a later date. in case of doubt, the authority has to prove the access of the measure and the time of access.
(3) an administrative act may be publicly announced, if this is permitted by law. A generally available may be also then publicly announced, if a notice to those involved is impractical.
(4) the public announcement of an administrative act causes thus making his enacting object known. In the local notice is to specify where the administrative act and its rationale can be found. The administrative act is considered as two weeks after the date of the local publication known as given. In a generally available, a deviating from this day, can be determined but no earlier than the day following the publication.
(5) an administrative act is delivered, if this is required by law or is ordered by the authorities. The delivery depends on the law of administrative service.
(6) the notice of an administrative act of a party is also permitted, with effect for and against the other party unless the parties are in agreement; These parties may request a copy of the measure later.
(7) administrative acts concerning 1. spouse or life partner or 2. spouses with their children, life partner with their children or singles with their children, it is sufficient for the announcement to everyone, if a copy is forwarded to them under their joint address. The administrative acts are individually known to give the parties, insofar as they have requested this, or as far as the financial authority is known, that there are serious differences of opinion between them.
Footnote (+++ § 122: application cf. Article 97 section 1 para 10 AOEG 1977 +++) § 123 order of a receiving agent a party without residence or habitual residence, seat or management in Germany has to designate a receiving agent in Germany the financial authority upon request within a reasonable period of time. He fails to do this, so a document to him a month after the item to the post office and an electronically transmitted document applies on the third day after the sending off as received. This does not apply if is established that the document or the electronic document the recipient not or has reached at a later date. On the legal consequences of the failure of the party is to point out.

§ 124 effectiveness of the administrative measure (1) an administrative act is compared to that for which it is intended, or which is affected by him at the time of effective, in which he posted it. The administrative act will take effect with the content with which it is announced.
(2) an administrative act remains in effect, as long as and to the extent it is not withdrawn, revoked, otherwise cancelled or done by lapse of time or otherwise.
(3) a vain administrative act is ineffective.

§ 125 nullity of the administrative act (1) an administrative act is null and void, unless he suffers from a particularly fatal error and this is evident in reasonable assessment of all the relevant circumstances.
(2) without regard to the existence of the conditions of in paragraph 1 an administrative act is null and void, 1 which have been adopted in writing or electronically is that but not subsequent CCRA can reveal 2. the actual reasons no one can follow, the committing of an unlawful act required 3., a penal or penalty offence is carried out, 4. the morality is contrary.
(3) an administrative act is not void because 1 rules on territorial jurisdiction have not been fulfilled a, 2. one 2 excluded person has been no. 2 to 6 and set according to section 82, subsection 1, sentence 1, 3. a Committee appointed by law to participate not took the decision prescribed for the adoption of the administrative act, or was not quorate , 4. other authority participation required under legislation is there have been no.
(4) the cancellation concerns only a part of the administrative act, so he is void as a whole if the void part is so important, that the CCRA had not issued the administrative act without the trivial part.
(5) the tax authority may at any time by virtue determine the invalidity; on request, it is to determine if this the applicant has a legitimate interest.

§ 126 healing process and irregularities (1) a violation of procedural or formal requirements which makes null and void, not the Act of management according to § 125 is irrelevant if 1 required for the administrative act retrospectively shall be, 2. the required justification subsequently is given, 3. the required consultation of stakeholders will be re-scheduled, 4. the decision of a Committee, whose composed is required for the adoption of the administrative act that would subsequently be taken, 5. the required participation of another authority is made up.
(2) actions can be rescheduled pursuant to paragraph 1 No. 2 to 5 to complete the fact instance of financial-legal proceedings.
(3) the required justification is missing an administrative act or is the required hearing of one of the parties prior to the adoption of the measure have been no and is thus timely appeals against of the administrative act failed was the non-observance of the time limit for opposition is regarded as not in debt. The event authoritative for the re-establishment period pursuant to article 110, paragraph 2 occurs at the time of the rectify of the omissions procedural act.

Section 127 consequences of process and irregularities the annulment of an administrative act which is not void according to § 125, can be not only therefore claimed, because he came in violation of rules relating to the procedure, the shape or the territorial jurisdiction, if no other decision in the case would be taken.

§ 128 reinterpretation of a defective administrative act (1) an erroneous administrative act can be interpreted to in an other administrative act, if he is focused on the same goal by some financial authority in the past procedure and form legally would have can be adopted, and if they fulfil the conditions for its adoption.
(2) paragraph 1 shall not apply if the administrative act, in which the defective administrative act to reinterpret would, contrary to the apparent intention of some financial authority or its legal consequences for the person concerned than that of the failed measure would adverse. A reinterpretation is also inadmissible if the defective administrative act should not be withdrawn.
(3) a decision which can be issued only as legally-bound choice, can not be reinterpreted in a discretionary decision.
(4) § 91 shall apply mutatis mutandis.

Section 129 obvious mistakes in the adoption of an administrative act
The tax authority can at any time correct spelling mistakes, miscalculations and similar obvious mistakes, which are undermined by the adoption of an administrative act. Legitimate interest of the person concerned is correct. The correction is sought to a writing issued administrative act, the CCRA is entitled to request the submission of the document that should be corrected.

Withdrawal of an unlawful administrative act (1) an unlawful administrative act § 130, even after it has become final, be withdrawn fully or partially with effect for the future or the past.
(2) an administrative act, which establishes a right or legally significant advantages or confirmed (favourable administrative act), may be revoked only if 1 he is adopted by a technically incompetent authority, 2. He is been obtained through unfair means, such as fraud, threat or bribery, 3. the beneficiaries through information obtained him, that was incorrect or incomplete in essential relationship , 4. its illegality was the beneficiary known or not known as a result of gross negligence.
(3) the tax authority becomes aware, justifying the withdrawal of an unlawful administrative act in favour of facts the redemption is permitted only within one year of the date of the notice. This does not apply in the case of paragraph 2 No. 2 (4) of the withdrawal the financial authority under the rules on territorial jurisdiction shall decide after nonrepudiation of the administrative act; This applies even if the to administrative act has been issued by another financial authority; Section 26, sentence 2 shall remain unaffected.

Revocation of a lawful administrative act (1) a lawful not favourable administrative act § 131, even after it has become final, be revoked entirely or partially with effect for the future, except when an administrative act of same content again would have to be adopted or for other reasons, cancellation is not permitted.
(2) a lawful favourable administrative act may be revoked even after it has become final, only partially or with effect for the future, 1 if the withdrawal allowed by legislation or in the Administration Act reserve, 2. If the administrative act is connected to a pad and the beneficiary this does or does not him deadline has met within one, 3. If the tax authority on the basis of subsequently occurring facts would be entitled , the administrative act not to adopt, and if without the withdrawal would endanger the public interest.
Section 130 subsection 3 shall apply mutatis mutandis.
(3) the revoked administrative act is cancelled with effect of revocation becoming, if the IRS determines no later.
(4) the financial authority under the rules on territorial jurisdiction; shall decide on the withdrawal of nonrepudiation of the administrative act This applies even if the administrative act to revoke is issued by another financial authority.

§ 132 apply also during opposition proceedings and during a financial proceedings withdrawal, cancellation, suspension and modification in appeal proceedings the rules on withdrawal, cancellation, suspension and amendment of administrative acts. Article 130, paragraph 2 and 3 and section 131, paragraph 2 and 3 do not preclude the withdrawal and revocation an advantageous administrative act contested by a third party during the opposition proceedings or financial proceedings, as far as the remedy is therefore the objection or complaint.

Section 133 is return of documents and things an administrative act unmistakably revoked or withdrawn or its efficacy for any other reason is not or no longer given, so can the CCRA that reclaim granted documents or things that are intended to prove of the rights from the administrative act or the exercise, due to this administrative act. The owner and, if he is not the owner, the owner of the documents or things are bound to their publication. The holder or the owner may require, however, that the documents or things again are given to him, after they are identified by the IRS as invalid; This does not apply in cases where such a labelling or not is possible with the necessary obviousness or durability.
Fourth part implementation of taxation of first section acquisition of taxable 1 subsection person level and operation recording section 134 person level and operation recording (1) detecting persons and companies that are subject to taxation, can the municipalities for which financial authorities carry out a person posts and starting operation. The municipalities have does not extend the person stand seat powers this according to the paragraphs 328 to 335. (2) on those members of the Bundeswehr, the federal police and the police, which are housed in service accommodation and have no other home.
(3) the provincial governments determine the timing of the surveys by a regulation. You can limit the scope of the surveys (§ 135) on specific communities and certain information. The State Governments can onto the Supreme financial authorities this authorization by regulation.
(4) the person level and opened municipalities to connect special surveys for their own purposes, unless there is a legal basis for these surveys. Paragraph shall apply 1 sentence 2 not for such surveys.

§ Committed 135 duty at the person level and operation recording (1) who are property owners, to provide assistance in the conduct of the person level and opened. You have to specify in particular the persons that have an apartment, living quarters, a permanent establishment, storage rooms and other premises on the property.
(2) the owners of the apartment and the subtenants have about themselves and about the persons belonging to their household on the official forms to provide the information, which are necessary for the person level and operation, in particular about the name, marital status, birthday and place of birth, religion, residence, employment or employment, permanent establishments.
(3) the owner of premises, warehouses or other commercial premises have over the operation which is carried out in these areas, to provide the information, which are necessary for the starting of the operation and the official forms are required, in particular type and size of the operation and the farmer.

Section 136 change notifications for the recording of the civil status registration authorities have to communicate changes in the information known to them under the rules on the reporting of countries according to § 135 the competent tax office.
2. subsection notification requirements under section 137 tax collection by local authorities, associations, and estates (1) taxpayers who are not natural persons, have to show the circumstances the financial authority according to article 20 and the communities responsible for the collection of real, which are in particular the founding, the acquisition of legal capacity, the change of the legal form, the laying of the Executive Board or of the seat and the resolution meaning tax collection.
(2) the communications are to refund within one month since the reportable event.

Section 138 (1) who opens a business of agriculture and forestry, a commercial company or a permanent establishment ads about employment, must officially prescribed form completed by the municipality to this, in which the permanent establishment or the operation; opens the Community shall without delay inform the competent pursuant to § 22 para 1 tax office by the content of the notice. Is the establishment of real taxes not the municipalities has been transferred, the financial Office pursuant to article 22, para 2 is at the center of the community. If you take up a self-employed, has to inform the financial authority according to § 19. The same applies to the installation and the task of a business, an establishment or a freelance work.
(1a) entrepreneur in the sense of § 2 of the law on turnover tax can also electronically their duties indicator referred to in paragraph 1 financial authority for taxation.
(1B) by legislative decree can the Federal Ministry of finance with the approval of the Federal Council to simplify the taxation procedure determine that entrepreneurs in the sense of § 2 of the law on turnover tax on the occasion of the commencement of professional or commercial activities of the financial authority in addition to the indications referred to in paragraph have to give information about the significant for the taxation legal and factual conditions for official record by remote data transmission 1 and 1a. Under the Ordinance, it can be determined the conditions under which an electronic transmission can be avoided. Section 150 subsection 6 set 2 to 9 shall apply mutatis mutandis.
(2) taxable persons with residence, ordinary residence, management or seat within the territorial scope of this Act have after the sections 18 to 20 tax office officially prescribed form completed to tell which: 1. the establishment and acquisition of companies and branches abroad;
2. the participation of foreign partnerships, along with their task or change;
3.
the acquisition of interests in a corporation, Association of persons or assets in accordance with § 2 No. 1 of the Corporation Tax Act, when immediately a participation of at least 10 percent, or indirectly a participation is achieved by at least 25 per cent of the capital or of the assets of the Corporation, Association of persons or assets, or if the sum of the cost of all investments amounts to more than EUR 150 000.
(3) messages are according to the paragraphs 1 and 1a to refund within one month of the reportable event. Releases are referred to in paragraph 2 to refund the notifiable event has occurred in the five months after the end of the calendar year.

§ 139 registration of enterprises in special cases (1) who goods gain or produce wants on their extraction, production, removal from the manufacturing plant or consumption within the manufacturing plant is a consumption tax, this financial authority prior to the opening of the operation has to login. The same is true for the man who wants to run a business in which special traffic taxes incurred.
(2) by means of an Ordinance, regulations of the time, the form and the content of the application can be made. The Decree lays down the Federal Government, insofar as transport taxes with the exception of air traffic control, moreover the Federal Ministry of finance. The Decree of the Federal Ministry of finance requires only the consent of the Federal Council, insofar as it concerns the beer tax.
3. subsection identification section 139a identification feature (1) sharing federal Central Office for taxes any taxpayer for the purpose of uniquely identifying in taxation proceedings a consistent and permanent characteristic (identification) to; the identification is by the taxpayer or by a third party who has to submit data of this taxpayers to the financial authorities to specify when application, declarations or communications with financial authorities. It consists of a sequence of digits, which may be made or derived not from other data relating to the taxable person; the last digit is a check digit. Individuals will receive an identification number, economically active a business identification number. The taxable person shall notify without delay the allocation of identification characteristic.
(2) anyone who is subject to tax under a tax law is taxable within the meaning of this subsection.
(3) economical are active within the meaning of this subsection: 1. natural persons who are economically active, 2. legal entities, 3. associations of persons.

§ 139 b identification number (1) a natural person may not receive more than one identification number. Each identification number may be assigned only once.
(2) the tax authorities may only collect the identification number and use, insofar as this is necessary for the fulfilment of their statutory functions or a legal provision expressly permits the collection or use of the identification number or orders. Other public or non-public entities may the identification number only collect 1 or use, as far as this for data transfers between them and the financial authorities is necessary legislation expressly permits the collection or use of the identification number or arranges, 2. map your files only after the identification number or open access than is required for regular transmissions of data between them and the financial authorities , 3. a use lawfully collected identification number of a taxpayer to meet all disclosure requirements to financial authorities, insofar as the reporting obligation relates to same taxpayer and the collection and use by number 1 would be allowed, 4. use an identification number legally levied by an associated company within the meaning of § 15 of the companies act a taxpayer to meet all disclosure requirements to financial authorities, insofar as the obligation concerns the same taxable person and belongs the use point to the same group of companies as the , which has raised the identification number and the collection and use would be allowed after number 1.
Provisions of the Treaty and consent declarations, which are designed to allow an unauthorised collection or use the identification number according to the above provisions are ineffective.
(3) the federal Central Tax Office stores to individuals the following data: 1. identification number, 2. economic numbers, 3. surname, 4 former name, 5. given name, 6 doctoral degree, 7 (dropped out), 8 day and place of birth, 9 sex, 10 current or last known address, 11 competent financial authorities, 12 transmission locks after the login part of statute law and the registration laws of the countries, death day 13, 14 date of arrival and statement.
(4) the data referred to in paragraph 3 are stored 1 to ensure that a person receives only an identification number and an identification number is assigned multiple times, to determine a taxpayer's identification number, to identify 3. what financial authorities for a taxable person are responsible 2., 4. data, on the basis of a law or exceeded and intergovernmental law to accept are, to the route authorities to , 5. the tax authorities to allow the fulfilment of the tasks assigned to them by legislation.
(5) the data referred to in paragraph 3 may be used only for the purposes referred to in paragraph 4. Transmission locks are after the login part of statute law and the registration laws of the countries to be aware and to communicate also in the case of permitted data transmission. The third parties to which the data is transmitted, has also to note the transmission lock.
(6) for the purposes of the initial allocation of identification number the registration authorities following data the federal Central Tax Office for any residents registered in their jurisdiction with flat sole or main residence in the population register: 1 surname, 2 previous names, 3. given name, 4 doctoral degree, 5 (dropped out), 6th day and place of birth, 7 sex, 8 current address of apartment sole or the main dwelling, 9 date of arrival and statement , 10 transmission locks after the login part of statute law and the registration laws of the countries.
The registration authorities have to forgive a preliminary editing feature every resident registered in their area of responsibility with sole apartment or home. They submit this along with the data pursuant to sentence 1 of the federal Central tax office. The transmission of the data pursuant to sentence 1 is carried out from the time of the introduction of the identifying characteristic that section 5 sentence 1 of the introductory act to the tax code is determined by Decree of the Federal Ministry of Finance on the basis of article 97. The federal Central Tax Office informs the competent registration authority assigned identification number stored at the register, specifying the preliminary processing characteristic which the taxpayer and then deletes the temporary editing feature.
(7) in the case of storage of a birth in the register, as well as in the case of storage of a person for which so far no identification number has been allocated, the federal Central tax office the registration authorities have the data referred to in paragraph 6 to submit set 1 for the purposes of the allocation of identification number. Paragraph 6 sentence 2 to 5 shall apply accordingly.
(8) the registration authority shall inform the federal Central Office for tax changes the paragraph 6 sentence 1 No. 1 to 10 referred to in data, as well as in cases of death the death day, specifying the identification number or, if this was not yet allocated under indication of the preliminary processing characteristic.
(9) the federal Central tax office shall inform the registration authorities if he concrete evidence of the inaccuracy of the data communicated to it by the registration authorities.

§ 139c economic identification number (1) financial identification number is issued on request of the competent financial authority. It begins with the letters "DE". Every economic number may be assigned only once.
(2) the tax authorities may only collect the economic identification number and use, as far as this is necessary for the fulfilment of their statutory functions or legislation allows or arranges. Other public or non-public entities may only collect the economic identification number or use, as far as this is necessary for the fulfilment of their tasks or business purposes or for data transfers between them and the financial authorities. As far as the economic identification number replaced another numbers, laws that govern a submission by the financial authorities to other authorities, remain unaffected.
(3) the federal Central Tax Office stores to natural persons who are economically active, the following data: 1 economic identification, 2. identification number, 3. company (§ § 17ff. of the commercial code) or name of the company, 4 former company name or name of the company, 5. legal form, 6 industry number, 7 official municipality key, 8 company address, headquarters, 9 commercial register (register Court, date and registration number), 10.
Operating opening date or time of the commencement of activities, 11 date of closure or termination of the activity, 12 competent financial authorities, 13 distinguishing features according to paragraph 5a, 14 information with affiliated companies.
(4) the federal Central Tax Office stores the following data to legal persons: 1 economic identification, 2. identification of the legal representatives, 3rd company (§ § 17ff. of the commercial code), 4 former company name, 5. legal form, 6 industry number, 7 official municipality key, 8 seat pursuant to § 11, in particular the place of management, 9. date of the founding act, 10 commercial, cooperative or association register entry (Court of registration, date and registration number), 11 operational opening date or date of establishment, , 12 operating date or date of termination of activity, 13 of the termination, 14th date of the cancellation in the register, 15 affiliated companies, 16 competent financial authorities, 17 distinctions according to paragraph 5a.
(5) the federal Central Tax Office stores the following data to associations of persons: 1 economic number, 2. identification of the legal representatives, 3. identification of the parties, 4th company (§ § 17ff. of the commercial code) or name of the Association, 5. former company name or name of the Association, 6 legal form, 7 industry number, 8 official municipality key, 9 seat pursuant to § 11, in particular place of management, 10 date of the social contract, 11 trade or partnership register entry (register Court , Date and registration number), 12 operational opening date or time of the commencement of activities, 13 operating date or date of termination of activity, 14 in the termination, 15 date of termination, 16 date of the cancellation in the register, 17 affiliates, 18 financial authorities 19 distinctions according to paragraph 5a.
(5a) at each economically active (section 139a, paragraph 3) is the economic identification number for every one of its economic activities, each of its operations, as well as supplements for each of his premises to a curfew differentiator, so that the activities, operations and premises of the economically active in tax procedures can be uniquely identified. The distinctive 00001 is associated by the federal Central Office for tax it the first business of the economically active, its first operation or its first establishment. The federal Central Office for taxes on request of the competent financial authority allocates an own differentiator continuously every other economic activity, any further operation, as well as any other establishment of the economically productive. The federal Central Tax Office stores the following data to the individual economic activities, the individual farms, as well as the individual operating sites of the economically active: 1 differentiator, 2 economic number of the economically active, 3rd company (§§ 17 et seq. of the commercial code) or economic activity, operation or the facility name, 4 former company name or name of economic activity, operation or the establishment, 5. legal form, 6 sector number , 7 official municipality key, 8 address or seat of economic activity, operation or the establishment, 9 entry in register (register Court, date and registration number), 10 opening date or date of the inclusion of economic activity, operation or the facility, 11 date of the setting or the termination of the economic activity, operation or the establishment, 12th date of the cancellation in the register, 13 competent financial authorities.
(6) the storage until 5a listed data, 1 to ensure that a given economic number again for another economically used make the contracted economic identification number to determine 2nd for an economically productive, to recognize 3. which financial authorities are the paragraphs 3 responsible, 4 data, on the basis of a law or above and to accept international law are , to forward to the competent authorities, 5. to enable the fulfilment of the tasks assigned to them by legislation the financial authorities.
(7) the data referred to in paragraph 3 may be used only for the purposes referred to in paragraph 6, unless a legal provision expressly provides for another use.

paragraph 139d authority to issue regulations the Federal Government: determined by decree with the consent of the Federal Council 1 organisational and technical measures to maintain tax secrecy, in particular for the prevention of unauthorized access to data, article 30 protected are, 2. guidelines for the assignment of the identification number according to § 139 b and the economic identification number pursuant to § 139 c, 3. time limits after which to delete stored data (b) and 139 c are according to §§ 139 , and 4. the form and procedure of data transfers according to § 139 b para 6 to 9 second section 1 obligation to cooperate under section leadership books and records section 140 accounting and record-keeping obligations to other laws who according to laws other than the tax laws has books and records to do, that is, for the taxation of importance has the obligations which are incumbent on him under the other laws , also for taxation to fulfill.

§ 141 obligation to keep records of certain taxable (1) commercial entrepreneurs, farmers and foresters, which according to the findings of the financial authority for the single operation 1 excluded sales after sales including the tax-free sales, § 4 No. 8 to 10 of the law on turnover tax, of more than 500 000 euros in the calendar year or 2 (dropped out) 3 self-managed agricultural and forestry areas with an economic value (§ 46 of the valuation law) of more than 25 000 euros, or 4. one profits from business by more than 50 000 euros in the Marketing year or 5 have had a profit of agriculture and forestry by more than EUR 50 000 in a calendar year, are even obliged to do books for this operation and to make, if is an obligation to keep records not specified in § 140 degrees on the basis of annual inventories. (1) and §§ 243-256 of the commercial code shall apply the §§ 238, 240, 241, 242 mutatis mutandis, unless something else is in the tax laws. In the application of paragraph 3 of the economic value of all areas of self managed by the agriculture and forestry is decisive, regardless of whether or not they are his property.
(2) the obligation referred to in paragraph 1 is to meet following the communication on the announcement by the financial authority has pointed to the beginning of this commitment by the beginning of the business year. The commitment ends with the expiry of the marketing year following the marketing year in which the CCRA determines that the conditions are no longer referred to in paragraph 1.
(3) the obligation to keep records is transferred to those, who took over the company as a whole to the management as the owner or beneficial owner. A notice is not required pursuant to paragraph 2 on the beginning of the obligation to keep records.
(4) paragraph is 1 No. 5 as amended by preceding 1980 for the first time on the profit of the calendar year to apply.
Footnote (+++ § 141 para 1: application cf. Article 97 § 19 para 3 to 8 AOEG 1977 +++) § 142 supplementary provisions for agriculture and foresters, land and forest managers, who are required according to article 141, paragraph 1 No. 1, 3 or 5 accounting have to lead a growing directory in addition to the annual surveys and the annual financial statements. In the attachment directory is to demonstrate with what kinds of fruit were appointed to the self-farmed land in the past financial year.

§ 143 record of receipt (1) commercial entrepreneurs need to separately record the goods receipt.
(2) to record all goods including raw materials, work-in-progress, auxiliary materials and ingredients that the entrepreneur in his business operations to the resale or consumption for a consideration or free of charge, acquires for own or third-party billing, are; This shall also apply if the goods prior to resale or consumption be - or processed should be. Goods are usually purchased according to type of operation for operation of resale or consumption must be recorded even if they are used for workplace purposes.
(3) the record shall contain the following information: 1. the date of receipt of the goods or the date of the invoice, 2. the name or business name and the address of the supplier, 3. the commercial description of the goods, 4. the price of the goods, 5. one note on the document.

Section 144 recording the goods issue (1) commercial entrepreneurs, who regularly deliver their business goods according to the type on other commercial entrepreneurs to resell or consumption as AIDS, need to separately record the goods certain relevant for these purposes.
(2) to record all goods, providing the entrepreneur 1 invoice (on target, credit, billing or offset), through an Exchange or free of charge, or 2.
cash supplies if sold the goods because of the collected amount to a price, which is lower than the usual price for consumers.
This does not apply if the goods recognizable not for commercial re-use.
(3) the record shall contain the following information: 1. the day of the goods issue or the date of the invoice, 2. the name or business name and the address of the customer, 3. the commercial description of the goods, 4. the price of the goods, 5. one note on the document.
(4) the contractor must give proof on each output of the goods referred to in paragraphs 1 and 2, which contains the information referred to in paragraph 3 as well as its name or business name and address. This applies to the extent that, as according to § 14 para 2 of the law on turnover tax 1999 through the designated thereon beneficiaries a credit is granted or relief be granted on the basis of § 14 para 6 of the law on turnover tax 1999.
(5) paragraphs 1 to 4 apply to land and forest managers, which are subject to accounting according § 141.

§ 145 General requirements for accounting and records (1) that accounts must be such that she can provide an overview of the business transactions and on the situation of the company within reasonable time an expert third party. The transactions can be traced in their origin and processing.
(2) records must be so to achieve the purpose that it should meet for taxation.

Section 146 regulations are the postings and the otherwise required records for accounting and records (1) completely, correctly, to make timely and orderly manner. Box office receipts and cash issues should be held daily.
(2) books and the otherwise required records are to lead in the area of application of this Act and to be kept. This does not apply, to premises outside the scope of this Act under national law an obligation to keep books and records, and this obligation is fulfilled. In this case, as well as organ companies outside the scope of this Act the results of the accounting in the accounting records of the local company must be applied insofar as they are for the taxation of importance. There are marked to make and to make the necessary adjustments to tax legislation in the area of application of this Act.
(2a) by way of derogation from paragraph 2 sentence 1 may grant the competent tax authority on written request of the taxpayer, that electronic books and other necessary electronic records or parts thereof outside the scope of this Act may be kept and stored. Prerequisite is, that 1 the taxpayer of the financial authorities the location of the data processing system and when commissioning a third party whose name and address are communicated, 2. the taxable person arising from his paragraphs 90, 93, 97, has properly complied with 140 requirements resulting to 147) and 200 (1 and 2, 3. data according to § 147 paragraph 6 in its entirety is accessible and 4. this tax is not affected.
Be aware of circumstances the financial authority, which lead to a reduction in taxation, it has the authorisation to revoke and to demand the immediate return transfer of electronic books and other necessary electronic records within the territorial scope of this Act. A change the named circumstances is number 1 under sentence 2 inform the competent financial authority.
(2B) the taxpayer of the prompt to the rear shift of his electronic accounting or its obligations under paragraph 2a comes through set 4, to grant data access according to § 147 ABS. 6, for the issue of information, or to submit of requested documents in the sense of § 200 1 within the framework of a tax audit within a certain reasonable time after notification the competent tax authority not to or has he moved his electronic accounting without permit from the competent financial authority abroad , a delay money can be set from EUR 2 500 to 250 000 euros.
(3) the bookings and the otherwise required records are to perform in a living language. Another is used as the German language, the CCRA may require translations. Used abbreviations, numerals, letters, or symbols whose meaning must be set in each case clearly.
(4) a booking or a record must not be changed in such a way, that the original content is no longer detectable. Also such modifications are not allowed, whose Beschaffenheit makes it uncertain whether they have been made originally, or later.
(5) the books and the otherwise necessary records can exist also in the orderly storage of documents or on disks, insofar as these forms of accounting including the procedure they use comply with the generally accepted accounting principles; for records that are going to be alone under the tax laws, the admissibility of the applied procedure is determined by the purpose that the records for the tax is designed to meet. In the management of the books and the otherwise necessary records on disks must in particular that during the duration of the retention period, the data are readily available and can be made readable without delay be ensured. This apply also for the powers of the financial authority according to § 147 ABS. 6 paragraphs 1 to 4 apply accordingly.
(6) the administrative regulations shall also apply if the entrepreneur leading books and records that are for the taxation of importance, without being obliged to do this.
Footnote (+++ § 146 paragraph 5: apply from 1.1.2002 pursuant Article 97 § 19 b AOEG 1977 +++) § 147 administrative regulations are the following documents for retention of documents (1) assigned to keep: 1 books and records, inventories, financial statements, management reports, the opening balance sheet and work instructions necessary for understanding their and other documents of the Organization, 2. the received trade or business letters, 3. reproductions sent trade or business letters, 4. posting documents , 4a.
Documents, a declaration given by means of the data processing according to article 77 para 1 in conjunction with article 62 para 2 to add customs code, provided that the Customs authorities pursuant to article 77 paragraph 2 sentence waived 1 customs code on your template or them according to the template have returned 5 other documents, insofar as they are for the taxation of importance.
(2) with the exception of the annual accounts, the opening balance sheet and the documents referred to in paragraph 1 No. 4a the documents referred to in paragraph 1 as playing on a slide or on other disks can be stored, if this complies with the generally accepted accounting principles and is ensured, that the playback or the data 1 with the received commercial or business letters and the accounting documents figurative and the other documents for content match , when they are made readable, 2. the duration of the retention period are available at any time, immediately readable made and mechanically evaluated can.
(3) which are documents listed Nos 1, 4, and 4a in paragraph 1 ten years, paragraph 1 must be kept in the other documents listed six years, unless shorter retention periods are allowed in other tax legislation. Shorter retention periods except tax laws shall be without prejudice to the period specified in sentence 1. The retention period but does not expire, as far and as long as the documents for taxes of significance for which the fixing period still not; expired, Article 169, paragraph 2, sentence 2 does not apply.
(4) the retention period begins on the last entry in the book with the end of the calendar year in which made, the inventory, the opening balance sheet, financial statements or management report, commercial or business letter has been received or sent, the accounting document is created, also the recording is made or the other documents are created.
(5) a person who submits to preserving documents in the form of a playback on a slide or on other disks, is obliged to provide those tools that are required to make the documentation to read; at his own expense at the request of the tax authority, he has at his own expense to print the documents without delay all or part or to teach human-readable reproductions without tools.
(6) the documents have been created pursuant to paragraph 1 by means of a data processing system, the financial authority in the context of a tax audit has the right to inspect the stored data and to use the data processing system to examine these documents. She may also require in the course of a tax audit that mechanically evaluated the data according to your specifications or you made the stored documents and recordings on a machine usable disk available. The costs borne by the taxpayer.
Footnote (+++ § 147 ABS. 2: to apply from 1.1.2002 gem. Article 97 § 19 b AOEG 1977 +++) (+++ § 147 ABS. 3: application cf. Article 97 § 19a AOEG 1977 +++) (+++ § 147 ABS. 5 & 6: to apply from 1.1.2002 gem. Article 97 § 19 b AOEG 1977 +++)
§ 147a rules for the retention of records and documents of certain taxable taxable persons where the sum of positive income according to § 2 para 1, number 4 to 7 of the income tax Act (surplus income) is more than EUR 500 000 in a calendar year, have to keep the records and documents relating to the surplus income based revenue and advertising costs six years. In the case of the combined investment the sum of positive income are decisive for the determination of the exceeding of the amount of EUR 500 000 pursuant to sentence 1 of each spouse or life partner. The obligation pursuant to sentence 1 is to meet that follows the calendar year, in which the sum of positive income within the meaning of sentence 1 amounts to more than 500 000 euro from the beginning of the calendar year. The obligation pursuant to sentence 1 ends at the end of the fifth consecutive calendar year in which the conditions of sentence 1 are not met. Section 147 subsection 2, paragraph 3 apply accordingly sentence 3 and paragraphs 4 to 6. Sentences 1 to 3 and 5 shall apply mutatis mutandis in cases where the competent tax authority undertakes the taxable person for the future to keep the records referred to in sentence 1 and documents, because he has not fulfilled his duty to cooperate according to article 90, paragraph 2, sentence 3.
Footnote (+++ § 147a: application cf. Article 97 section 1 para 10 AOEG 1977 +++) grant relief from the financial authorities may § 148 for individual cases or for certain categories of cases, facilitation grant if compliance with the accounting by the tax laws, recording and retention obligations brings hardship with him and the taxation is not affected by the relief. Relief can be granted retroactively pursuant to sentence 1. The approval may be revoked.
2. subsection the tax laws determine delivery of tax returns (1) tax returns section 149, who is obliged to submit of a tax return. To make of a tax declaration is also committed to who this is prompted by the financial authority. The prompt can be done by public notice. The obligation to submit of a tax return continues even if the tax authority has estimated the bases of taxation (§ 162).
(2) as far as the tax laws determine otherwise, are tax returns, relating to a calendar year or a prescribed time, to submit no later than five months after that. For taxpayers, that determine the income from agriculture and forestry to a fiscal year different from the calendar year, the deadline is not before the end of the fifth month following the closing of the business year started in the calendar year.
Footnote (+++ § 149 para 2 sentence 2: for the first-time application cf. Article 97 Article 10a paragraph 3 AOEG 1977 +++) § 150 form and content of tax returns (1) are the tax returns to give officially prescribed form completed, as far as not an oral explanation of the tax is approved. § 87a is only applicable as far as the tax return automatically recoverable disk or by remote data transmission can delivered on the basis of a law or a regulation adopted pursuant to paragraph 6. The taxpayer has to calculate the tax itself, insofar as this is required by law (tax registration) in your tax return.
(2) the information in the tax returns are to make truthful to the best of my knowledge and belief. This is, if the form provides this in writing to insure.
(3) the tax laws specify that the taxable person has to sign the tax return by hand, the signing by proxy is allowed only if the taxpayer is prevented as a result of his physical or mental condition or prolonged absence of the signature. Subsequently, the handwritten signature may be required if the obstacle has been removed.
(4) the documents must be attached the tax returns, which are to be submitted to the tax laws. Third persons are obliged to issue required certificates for this purpose.
(5) questions can be recorded in the forms of tax returns that are required to supplement the taxation documents for purposes of statistics according to the law on tax statistics. The financial authorities may require information also by taxpayers, that are required for the implementation of the Federal training. The financial authorities have same powers as in the enlightenment of significant tax conditions for the verification of claims.
(6) in order to facilitate and simplify the automated procedure of taxation, the Federal Ministry of finance to determine by decree with the consent of the Federal Council, that and the conditions under which tax returns or other data required for the taxation procedure can be transmitted totally or partially by remote data transmission or by machine usable disk. This can be dealt with in particular: 1 details of form, content, processing and backup of the data to be submitted, 2. the manner of transmission of the data, 3. the responsibility for receiving to transmitting data, 4. the duty to cooperate curtailed third parties and their liability if due to incorrect collection, processing or transmission of data of tax or tax benefits obtained are, 5. the size and the form of the necessary for this procedure special declaration obligations of the taxable person.
Data transmission is a safe way to use that authenticates the data transmitter (sender of the data), and ensures the confidentiality and integrity of the electronically transmitted data set. Also the electronic proof of identity passport can be used for authentication of the data transmitter; the necessary data may be stored together with the other data transmitted and used. The procedure is determined by decree with the consent of the Federal Council of the Federal Ministry of finance in consultation with the Federal Ministry of the Interior. The Decree may provide for exceptions from the obligation to use this procedure. The consent of the Federal Council for a regulation pursuant to sentence 1 and 5 there is no need, as far as the car tax, the air traffic control, the insurance tax and excise duties, with the exception of the beer tax, are affected. For regulating data transmission can be referenced in the regulation on publications expert bodies. Here are the date of publication, to refer to the source and a place where publishing is laid down in terms of archives backed up. Section 87a, paragraph 3, sentence 2 shall not apply.
(7) as far as rearrange the tax laws, that the taxable person has to submit the tax return data transmission according to official record, the Federal Ministry of finance may determine details on the procedure of electronic transmission by decree with the consent of the Federal Council; Paragraph 6 sentence 2 to 9 shall apply accordingly.
(8) the tax laws specify that the tax authority may waive application to prevent undue hardship on a submission of the tax return according to official record by remote data transmission, is to comply with such a request, if a file a return is economically or personally unacceptable according to official record through remote data transmission for the taxpayer. This is particularly the case when the creation of the technical possibilities for a data transmission of the officially prescribed record only with a considerable financial outlay would be possible or if the taxable person is according to their individual knowledge and skills not or only to a limited extent able to take advantage of the possibilities of remote data transmission.
Footnote (+++ section 150 subsection 7: to the first-time application cf. Article 97 Article 10a, paragraph 1 AOEG 1977 +++) (+++ § 150 section 7 & 8: to the corresponding application see § 13a para 3 EStG (F 2014-12-22) +++) § 151 recording of the tax office where tax returns, which are to be written off, can be explained financial authority to the transcript, if the writing cannot be expected to the taxpayer after his personal circumstances , particularly if he is not able to carry out a statutory auto calculation of tax or to perform by a third party.

§ 152 delay surcharge (1) against those who do not or not comply with its obligation to submit of a tax return, a delay surcharge can be set. By setting a delay surcharge is to be seen if the failure is excusable. Fault on the part of a legal representative or a vicarious agents shall be equivalent to the own fault.
(2) the late payment may not exceed 10 per cent of the fixed tax or the amount of fixed measuring and exceeding EUR 25 000. In calculating the delay surcharge are next to his purpose, to stop the taxpayer to timely submit of the tax return, the duration of the delay, the amount of payment entitlement arising from the tax assessment, to take into account the benefits drawn from the delayed tax declaration, as well as the fault and the economic performance of the taxpayer.
(3) the delay penalty is to assess regularly with the control or the Körperschaftssteuergesetz.
(4) in the case of tax returns, the paragraphs 1 to 3, with the proviso that in application of paragraph 2 the tax implications to appreciate are set 1 apply separately to be determined tax bases.
(5) (lapsed) footnote (+++ § 152: application cf. Article 97 article 8, paragraph 1 AOEG 1977 +++) (+++ § 152 paragraph 2 sentence 1: to first-time application cf. Article 97 article 8, para. 3 AOEG 1977 +++) § 153 correction of declarations (1) a taxpayer recognizes subsequently before expiration of the fixing period, 1 that a declaration made by him or for him is inaccurate or incomplete and that it may be thereby a reduction of taxes or has already occurred or 2. that one through the use of control characters or tax Templar payable tax not at the correct height has been paid, he is obligated to show this without delay and to make the necessary correction. The obligation also the overall legal successor of a taxable person and that the people sections 34 and 35 for the General legal successor or the taxpayer.
(2) the duty of disclosure is also qualify for a tax exemption, tax relief or other tax relief subsequently wholly or partly fall away.
(3) If goods, for which a tax incentive on one condition has been granted, wants to use in a manner that does not comply with the condition, has to show this before the financial authority.
3. subsection Kontenwahrheit § 154 Kontenwahrheit (1) no one shall be on a wrong or can set up an account invent names for themselves or a third party or make bookings, valuables (money, securities, valuables) custody give or pledge or to play a safe.
(2) a person who maintains an account, kept valuables or take as a pledge or a safe deposit box leaves, has previously to obtain certainty about the person and the address of the designated and to hold this information in an appropriate manner, with accounts on the account. He has to make sure that he at any time information can give about what accounts or safety deposit boxes, a person is authorised.
(3) is been contrary to paragraph 1, so deposits, valuables and the contents of a safe only with the consent of the financial Office responsible for the income and corporation tax of the designated may be issued.
Third section Festsetzungs-and approval procedures 1 subsection control setting I. General provisions § 155 taxes are tax assessment (1), unless otherwise prescribed, set by tax assessment by the financial authority. Tax assessment is the administrative act specified according to article 122, paragraph 1. This also applies to the full or partial exemption from a tax and for refusing a request for tax assessment.
(2) a tax assessment may be granted, even if a basis decision not issued.
(3) several taxable persons owe a tax as joint and several debtors, combined tax bills can be issued against them. With summarized tax assessments, administrative acts of tax benefits or other entitlements, on which this law is to apply, can be connected to one or more of the taxpayer. This is true even if fixed taxes, tax benefits or other entitlements are to wear after the existing between the taxpayer legal relationship not by all those involved.
(4) the rules applicable to the tax assessment, are to apply mutatis mutandis to the fixing of a refund.

§ 156 reticle tax assessment (1) the Federal Ministry of finance can simplify administration by regulation determine that taxes and tax benefits are not set if the amount set is expected does not exceed an amount to be determined by this regulation; the amount to be determined must not exceed 10 euros. The decree requires not the consent of the Federal Council, insofar as it concerns the car tax, the air traffic control, the insurance tax, import and export duties or consumption taxes, with the exception of the beer tax of.
(2) the imposition of taxes or tax benefits can be omitted if it is established that the recovery will not succeed, or if the cost of recovery including the setting out of proportion to the amount.

Section 157 is form and content of tax bills are (1) tax assessment notices in writing to provide, as far as nothing else. Written tax assessment notices must refer to the fixed tax according to type and amount and specify who owes the tax. An instruction about is them also to add, what remedy is allowed, and within what period of time and with what authority he is to insert.
(2) the determination of tax bases is not independently actionable with remedies part of the tax assessment notice, insofar as the tax base is not separately identified.

§ 158 the accounts and records of the taxpayer, which comply with the requirements of §§ 140-148, are evidence of accounting to use taxation as far as according to the circumstances of the individual case is no reason to complain about their veracity.

Section 159 has evidence of trusteeship (1) who claims that he only as trustee, representative of another or secured creditors had rights which are, in their name or things that he owns, or own, upon request, to prove who owns the rights or things; otherwise, they are regularly attributed to him. Thus, the right of the financial authority, to investigate the facts, is not restricted.
(2) section 102 remains unaffected.

§ 160 naming creditors and creditors (1) debt and other loads, operating costs, advertising costs and other expenses are tax regularly not to take into account, if the taxpayer does not fulfil the request of the financial authorities, to designate the creditors or the receiver. The right of the financial authority to determine the facts of the case, shall remain unaffected.
(2) section 102 remains unaffected.

Section 161 shortages in inventories arising missing quantities of excisable goods, is believed, in terms of missing quantities a consumption tax is incurred, or an excise tax due resulting become necessarily that is made as far as not credible, that are caused by the shortages on circumstances a tax, do not constitute in a prescribed or officially conducted inventory or a conditional tax will not necessarily leave. The tax is in doubt at the time of the inventory as incurred, or necessarily become.

§ 162 estimate of tax bases (1) as far as the financial authority may not determine the tax bases or calculate, she has to appreciate them. These are all circumstances into account, which are for the estimation of importance.
(2) to estimate is especially if the taxpayer on his claims is able to give no sufficient clarification or affidavit refused further information or an insurance or pursuant to article 90 paragraph 2 violated his duty to cooperate. The same applies if the taxpayer not can present books or records, he has to lead according to the tax laws, if the accounting records or the records of taxation not be based according to section 158 or if actual evidence for the incorrectness or incompleteness of the information to taxable income or assets increases made by the taxpayer and the taxpayer is not granted consent according to article 93, paragraph 7, sentence 1 No. 5. The taxpayer violated his cooperation obligations according to article 90, paragraph 2, sentence 3, it is assumed refutable, that taxable income in States or regions within the meaning of article 90 paragraph 2 sentence 3 are available or higher than declared income.
(3) violates a taxpayer his cooperation obligations according to § 90 section 3 that does not submit the records or presented records are essentially unconvertible or determined that the taxpayer has not promptly created records within the meaning of section 90 subsection 3 sentence 3, it is assumed refutable, that its taxable domestic income, the records within the meaning of article 90, par. 3 serve for their determination , are higher than the income declared by him. The CCRA has in such cases to make an estimate and this income only within a specific frame, only on the basis of price ranges can be determined, this frame at the expense of the taxpayer can be exploited. Income asserted existence despite template of usable records by the taxable person evidence that its income in respect of the arm's length principle would be higher than that on the basis of the records and can corresponding doubts to be clarified not because a foreign, close standing person does not fulfil their duty to cooperate under article 90 paragraph 2 or their obligations according to article 93, paragraph 1, sentence 2 is apply mutatis mutandis.
(4) a taxable person does not submit records within the meaning of article 90, par. 3 or presented records are essentially unconvertible, a surcharge of EUR 5 000 is to be set. The surcharge is at least 5% and no more than 10 percent of the excess amount of income arising after a correction on the basis of the application of paragraph 3, if there is then a surcharge of more than 5 000 euros. In case of late submission of usable records, the surcharge is up to 1 000 000 euros, but at least 100 euros for each full day of delay. As far as discretion with regard to the amount of the payment is granted to the financial authorities, also the duration of the delay must be considered apart from its purpose to stop taxpayers for the creation and timely submission of records within the meaning of article 90, par. 3, in particular the benefits drawn by him and late submission. By determining a premium is predictably, when failure to comply with the obligations according to article 90, par. 3 appears excusable or fault is only slightly. Fault on the part of a legal representative or a vicarious agents shall be equivalent to the own fault. The surcharge is set regularly after the tax audit.
(5) in the cases of article 155, paragraph 2, the tax bases to be set in a communication of basis of can be estimated.

§ 163 different fixing of taxes for equity reasons taxes can be set lower, and individual tax bases that raise taxes, can remain not taken into consideration when determining the tax if the collection location of the individual case of tax after would be unreasonable. With the consent of the taxpayer can be admitted in taxes on income, that, as far as they increase the tax on the tax assessment only at a later time and, as far as they reduce the tax, individual tax bases are considered at an earlier time. The decision about the different setting can be combined with the tax assessment.

§ 164 tax assessment subject to review (1) the tax can, as long as the tax case is not finally approved, in general or in individual cases under the reservation of the review are set, without the need for this reason. The fixing of a payment in advance is always a tax assessment subject to review.
(2) as long as the reservation is effective, the tax assessment can be repealed or modified. The taxpayer may request at any time the repeal or amendment of the tax assessment. The decision can be postponed to final testing of the Steuerfalls, which is within reasonable period of time, however.
(3) the subject of the investigation may be lifted at any time. The suspension shall be equivalent to a tax assessment without reservation in respect of the investigation; Section 157, paragraph 1, sentence 1 and 3 shall apply mutatis mutandis. After a tax audit is the reservation to cancel, if not result in changes to the tax assessment subject to review.
(4) the subject of the investigation shall not apply if the fixing period expires. Section 169, paragraph 2, sentence 2, article 170, paragraph 6 and article 171, paragraph 7, 8 and 10 shall not apply.
Footnote (+++ § 164: to the application see section 1 para 1 d InvStG +++) § 165 preliminary tax assessment, suspending the tax assessment (1) as far as uncertain is whether the conditions have occurred for the emergence of a control can it for the time being be fixed. This regulation is also to apply if 1 is uncertain if and when agreements with other States relating to taxation (§ 2), which affect in favour of the taxpayer, are effective for the tax assessment, 2. the incompatibility of a tax law with the basic law has established the Constitutional Court and the law is obligated to a new regulation, 3. the compatibility of tax law with higher-ranking legal proceedings at the Court of Justice of the European Union , the Federal Constitutional Court or a Supreme Federal Court's or 4. the interpretation of tax law is subject to a procedure before the Bundesfinanzhof.
Scope and reason of the temporary nature shall be indicated. The tax assessment against or without collateral may be suspended under the conditions of the 1 or 2 sets.
(2) as far as the financial authority has provisionally set a tax, she can pick up the establishment or change. If the uncertainty is removed, is to pick up a preliminary tax assessment, change or explain; for final a deferred tax assessment is catching up to do. In the cases of paragraph 1 sentence 2 No. 4 ends the uncertainty, as soon as it is clear that the principles of the decision of the Bundesfinanzhof of determined individual, generally apply are. In the cases of paragraph a preliminary tax assessment needs to be explained 1 sentence 2 pursuant to sentence 2 only at the request of the taxpayer for the final, if not to waive or modify.
(3) the preliminary tax assessment can be combined with a tax assessment subject to review.
Footnote (+++ § 165: to the application see section 1 para 1 d InvStG +++) § 166 is unmistakably set third-party effect of taxing the tax the taxpayer to, so this has in addition to a total assignee against himself to leave, who would have been able to challenge the ruling issued against the taxpayer as its representative, agent or own law apply.

§ 167 is tax registration, use of control characters or control Templar (1) a tax on the basis of statutory obligation to report (section 150 subsection 1 sentence 3), a determination of tax according to § 155 is required only if the setting to a different control or not gives the tax registration tax or liability debtor. Sentence 1 shall apply mutatis mutandis if the tax on the basis of statutory obligation through use of control characters or control Templar is payable. The acknowledgement of a tax declaration is equivalent to the tax or liability debtor recognizes his obligation to pay in writing no. 1 upon completion of a tax audit in the sense of § 193 para 2.
(2) tax registrations are issued even as timely as they arrive on time to the competent Office. This does not apply for import and export duties and consumption taxes.

§ 168 effect a tax filing a tax declaration is equal to a tax assessment subject to review. The tax registration leads to a reduction of the tax previously payable or a refund, so set 1 is valid only, if the IRS agrees. The agreement requires any form.
Footnote (+++ § 168: to apply for tax periods after 31 December 1998 and before 1st January 2002 see article 97 § 21 AOEG 1977 +++) II. fixing of limitation article 169 fixing period (1) a taxing, as well as its repeal or modification are no longer allowed, when the set period has expired. This also applies to the correction due to Revelator incorrectness after § 129. The period of the tax assessment of the area which left financial authorities for the tax assessment or 2. when public service is the notification according to § 10 para 2 sentence 1 of the Administrative Service Act made known or published is maintained, if before expiry of the fixing period 1.
(2) the fixing period of: 1 year for excise taxes and excise duty payments, 2 four years for taxes and tax allowances, no. 10 and 11 of the customs code are not taxes or tax payments in the meaning of point 1, or import and export duties within the meaning of article 4.
The fixing period is ten years, and five years as far as a tax evasion, insofar as it is been reduced lightly. This also applies, if the tax evasion or frivolous tax reduction not has been committed by the tax debtor or a person, which he uses to fulfill its tax obligations, unless the tax debtor can prove that he has obtained no pecuniary benefit by the Act and that she also is not that he failed the necessary transport arrangements for the prevention of reduction of the tax.
§ 170 start of the fixing period (1) the fixing period begins at the end of the calendar year in which emerged the tax or a due incurred tax has become essential.
(2) by way of derogation from paragraph 1, the setting, if 1 is to submit a tax return or a tax declaration or a report, at the end of the calendar year in which the tax return, the tax return or the display is, submitted no later than at the end of the third calendar year that follows, in which the tax is created, on the calendar year period unless, of course, that the fixing period referred to in paragraph 1 is later starts , 2. to pay tax through the use of control characters or control Templar is, at the end of the calendar year in which control characters or control Templar have, been used for the tax case no later than at the end of the third calendar year following the calendar year in which the control character or control Templar had must be used.
This does not apply to excise duties, except the energy tax on natural gas and the electricity tax.
(3) is set a tax or a tax payment only on request, the deadline for the cancellation or change this setting, or their rectification according to § 129 before the expiration of the calendar year in which the application is made begins.
(4) if by application of paragraph 2 No. 1 on the wealth tax or property tax the starting point of the fixing period pushed out, so the beginning is pushed out of the fixing period for the following calendar years of for major fiscal year same time each the.
(5) for the inheritance tax (gift tax) starting not gained knowledge paragraphs 1 or 2 fixing period after 1 in an acquisition of death due before the expiration of the year of of calendar in which the purchaser gained knowledge of the acquisition, 2 with a donation before the expiration of the calendar year in which the donor has died or the financial authority of the completed gift , 3. in the case of a grant of purpose among living before the expiration of the calendar year in which the obligation is fulfilled.
(6) for the tax, which accounted for investment income that come 1 from States or territories, which are not members of the European Union or the European Free Trade Association, and 2 not for contracts within the meaning of article 2, paragraph 1 or based on this agreement automatically be communicated, the fixing period begins at the end of the calendar year in which this investment income of the IRS are known by declaration of the taxpayer or in any other way , but not later than ten years after the end of the calendar year in which the tax arose.
Footnote (+++ section 170, subsection 2, sentence 1 No. 1 & set 2, par. 3 and 4: advantage cf. art. 97 § 10 para 5, 9 & 10 AOEG 1977 +++) § 171 suspension (1) the fixing period does not expire as long as the tax assessment due to force majeure can be drawn within the last six months of the deadline run.
(2) an obvious falsity is undermined when adopting a tax assessment notice, so the setting before the expiration of one year after the notification of this decision of the tax deadline in that regard.
(3) If before expiry of the fixing period outside an opposition or action an application on tax assessment or termination or change made a taxing or their rectification according to article 129 as the fixing period does not expire as far as before has been incontestably decided on the request.
(3a) a tax bill with an objection or a complaint is contested, so the fixing period does not expire before the remedy is incontestably decided; This also applies if the appeal is lodged until after expiry of the set period. The end of the fixing period is inhibited in terms of the entire tax claim; This does not apply if the appeal is not allowed. In the cases of § 100 para 1 sentence 1, (2) sentence 2, para 3 sentence 1, § 101 of the financial court order is until then unassailable decided over the appeal, if a tax decision adopted on the basis of those provisions has become incontestable.
(4) is started before the set deadline with a tax audit or is pushed out its beginning at the request of the taxpayer, so the determination period for tax on that extends the tax audit or should be extended in the case of postponement of the tax audit, does not expire before the tax decisions to be adopted on the basis of the tax audit have become non-appealable, or three months have elapsed after the announcement of the release according to § 202, paragraph 1, sentence 3. This does not apply if a tax audit is interrupted immediately after its inception for a period of more than six months for reasons that has to represent the financial authority. The fixing period ends at the latest, if since the end of the calendar year in which the final meeting has taken place, or, if it is, there have been no since the end of the calendar year in which the last investigation in the framework of the tax audit have taken place, which have elapsed periods indicated in section 169, paragraph 2; a suspension under other regulations remains unaffected.
(5) the customs investigation offices or the departments entrusted with the tax investigation of the land revenue before the end of the fixing period if the taxpayer begin with investigations of tax bases, so the fixing period does not expire in that regard before the tax decisions to be adopted on the basis of the investigations are becoming final; Paragraph 4 sentence 2 shall apply mutatis mutandis. The same applies if the introduction of tax criminal proceedings or the fine procedure due to a misdemeanor tax is been posted the taxpayer before the set deadline; Article 169, paragraph 1, sentence 3 shall apply mutatis mutandis.
(6) a tax audit in the area of application of this Act is for taxable persons not feasible, the fixing period is inhibited by other investigative measures within the meaning of article 92, until the tax decisions adopted on the basis of these investigations have become non-appealable. The suspension occurs only if the taxable person before the set deadline has been advised on the beginning of the investigations pursuant to sentence 1. Article 169, paragraph 1, sentence 3 shall apply mutatis mutandis.
(7) in the cases of § 169 paragraph 2 sentence 2, the fixing period does not end before the persecution of the Steuerstraftat or the tax offense is barred.
(8) is exposed to the establishment of a tax according to § 165 or set the control for the time being, so the setting before the expiry of one year after the uncertainty is eliminated and the financial authority has received knowledge about this deadline. The setting deadline before the expiration of two years after the uncertainty is eliminated and the tax authority thereof became aware in the cases of § 165 paragraph 1 sentence 2.
(9) the taxpayer before the fixing date filed a charges after the §§ 153 371, 378 para 3, so the setting before the expiration of one year after the receipt of the notification deadline.
(10) as far as for the establishment of a tax (basic decision), a determination letter, a tax measure assessment or an other administrative act is binding the setting deadline before the expiration of two years after the announcement of the basic decision. Sentence 1 shall apply for a foundation decision, to apply the section 181 not only, if this basis decision before the fixing date to the competent authority is requested. Is the expiration of the tax, for which the basis decision is not binding, inhibited, ending fixing period in respect of the part under paragraph 4 the determination period for that part of the tax, on the decision of basis of is not binding, before expiry of the period of inhibited pursuant to paragraph 4.
(11) is an insane or limited in legal capacity person without legal representatives, the fixing period before the expiration of six months from the date in which the person is unlimited legal capacity or the lack of representation to stop ends. The same applies as far as for a person appoints a supervisor and a reservation of consent according to § 1903 of the civil code is arranged, the maintainer is however died or fallen away in some other way or prevented for legal reasons at the representation of the supervised.
(12) if the control aimed at a discount, so the setting before the expiration of six months from the date in which accepted the inheritance by the heirs or the insolvency proceedings of the estate is or of the wheel against a representative can be fixed deadline.
(13) a not yet established control in the insolvency proceedings is pending before the determination date, so the setting as far as not before the expiration of three months after termination of the insolvency proceedings deadline.
(14) the fixing period for a tax claim does not end as far as a related claim still not is barred according to § 37 para 2 (article 228).
(15) where a third party has to withhold taxes for the account of the tax debtor and to be paid or payable on account of the tax debtor, the setting deadline compared to the tax debtor before the expiration of the fixing period applicable to the Steuerentrichtungspflichtigen.
Footnote (+++ § 171 section 3 & 3a: accentuated cf. art. 97 § 10 para 5 & 9 AOEG 1977 +++) (+++ § 171 ABS 8 set 2: accentuate cf. art. 97 § 10 paragraph 5 AOEG 1977 +++) (+++ section 171 paragraph 10: accentuated cf. art. 97 § 10 section 7, 8 & 12 AOEG 1977 +++)
(+++ § 171 section 12 & 13: accentuated cf. art. 97 § 11a AOEG 1977 +++)
(+++ Section 171 paragraph 14: advantage see article 97 article 10 par. 4 AOEG 1977 +++)
(+++ § 171 ABS 15: accentuated cf. art. 97 § 10 para 11 AOEG 1977 +++)
III. stock power § 172 a tax assessment must repeal and amendment of tax assessments (1) insofar as he does not for the time being or subject of the investigation has been rendered, only repealed or modified, 1 if it relates to consumption taxes, 2. If it concerns taxes other than import or export duties in the sense of article 4 No. 10 and 11 of the customs code or consumption taxes, a) if the taxpayer consents to or in fact suited his application; This applies however in favour of the taxpayer only if he has consented to or requested before expiry of the opposition period or if the IRS helps out an objection or a complaint, b) where he is adopted by a technically incompetent authority, c) where he is been obtained through unfair means, such as fraud, threat or bribery, d) where this is otherwise permitted; do not apply the sections 130 and 131.
This applies even if the tax assessment has been confirmed or modified by opposition decision. In the cases of sentence 2 sentence 1 is also apply letter a no. 2 If the taxable person before the expiry of the time-limit has consented or requested; Explanations and evidence not taken into account para 2 in the opposition decision according to § 364, shall not be considered here.
(2) paragraph 1 shall apply also for an administrative act by which an application for adoption, abolition or change of a tax assessment notice wholly or partly is rejected.
(3) pending, asked outside an opposition or action requests to abolish or amend a tax assessment, affecting a decisive question of law by the Court of Justice of the European Union, by the Federal Constitutional Court or by the Bundesfinanzhof and which not can be met after the outcome of the proceedings before these courts can be rejected in so far by commonly available. Section 367, paragraph 2 shall apply mutatis mutandis b set 2-6.
Footnote (+++ section 172 para 3: application cf. Article 97 § 18a, paragraph 12, AOEG 1977 +++) (+++ § 172: application cf. § 1 para 1 d InvStG +++) repeal or amendment of tax assessments because of new facts or evidence are (1) tax assessments section 173 to repeal or modify, 1 as far as facts or evidence subsequently are known, which lead to a higher tax, 2. If facts or evidence subsequently known, which lead to a lower tax and the taxpayer meets no gross fault , that the facts or evidence are only subsequently known. The fault is irrelevant, if the facts or evidence in a direct or indirect connection with facts or evidence within the meaning of the number 1.
(2) by way of derogation from paragraph 1 tax assessments, unless they have been issued on the basis of a tax audit, can be only lifted or modified, if there is a tax evasion or a frivolous tax reduction. This applies also in cases where a communication is issued according to § 202, paragraph 1, sentence 3.
Footnote (+++ article 173, paragraph 1 F. 19.12.1985: to the continuing applicability cf. art. 97 § 9 para 2 AOEG 1977 +++) (+++ § 173: application cf. § 1 para 1 d InvStG +++) section 174 conflicting tax determinations (1) a certain facts in several tax assessments against one or more taxable persons is taken, although he once had may be taken into account, the incorrect tax bill upon request to repeal or modify it. So the application is the setting for this taxing already expired, can be made until the end of the year, after the last of the concerned tax assessments has become incontestable. If the application is made in time, as far as no period precludes the repeal or amendment of the tax assessment notice.
(2) paragraph 1 shall apply mutatis mutandis if a certain situation in incompatible way several times taken for the benefit of one or more taxable persons; an application is not required. The incorrect tax bill can be changed only if the taking into account of the facts on an application or a declaration of the taxpayer is due.
(3) is a certain facts in a tax bill clearly not been taken into account in the adoption, that he was to be considered in a different tax bill, and it turns out this assumption be incorrect, so the tax assessment in consideration of the facts is there have been no, can be as far as made up, repealed or changed. The catch-up, repeal or amendment is permitted only until the end of the fixing period applicable for the other tax assessment.
(4) a tax bill has been rendered on the basis of erroneous assessment of the facts of the particular case is lifted on the basis of an appeal or otherwise at the request of the taxable person by the tax authority on his behalf or changed, so the correct tax conclusions can be drawn from the facts subsequently through adoption or amendment of a tax assessment notice. This applies even if the tax bill is repealed or modified by the Court. The end of the fixing period is irrelevant, if the tax conclusions within one year after termination or change of a tax assessment notice. The fixing period already expired, as the later repealed or amended tax bill was enacted, this applies only under the conditions of paragraph 3 sentence 1 (5) to third parties paragraph 4 applies, if they were involved in the process that has led to the cancellation or amendment of a tax assessment notice. Their assistance or additional cargo to this procedure is permissible.
Footnote (+++ section 174: to the application see § 1 para 1 d InvStG +++) § 175 repeal or amendment of tax assessments in other cases (1) a tax decision is to adopt, repeal or modify 1 as far as a basis decision (section 171 paragraph 10), the effect of binding for this tax bill is enacted, repealed or modified, 2. If an event occurs that has tax effect for the past (retrospective event).
In the cases of the sentence 1 No. 2, the fixing period starts at the end of the calendar year in which the event occurs.
(2) also, the Elimination of a requirement is considered retrospective event for a tax advantage, if it is legally determined that this condition for a certain time must be given, or if by administrative act it has been determined that it is the basis for the grant of the tax advantage. The subsequent grant or presenting a certificate or confirmation are not considered retrospective event.
Footnote (+++ § 175 ABS. 2 set 2 F. 2004-12-09: to the application cf. art. 97 § 9 para 3 AOEG 1977 +++) (+++ § 175: to the application cf. § 1 para 1 d InvStG +++) § 175a implementation of memorandums is a tax bill to impose, annul or change, as far as this is necessary for the implementation of a communication agreement or an arbitral award under a contract within the meaning of section 2. The fixing period does not end in that regard before the expiry of one year after the effective date of agreement agreement or arbitral award.
Footnote (+++ § 175a set 2: accentuate cf. Article 97 article 10 par. 5 AOEG 1977 +++) (+++ § 175a: application cf. § 1 para 1 d InvStG +++) § 176 trust protection must be excluded from the repeal and amendment of tax assessments (1) for the repeal or amendment of a tax assessment notice to the detriment of the taxpayer, that 1 the annulment of a law will determine the Constitutional Court the previous tax assessment is based on the , 2. a Supreme Court of the Federation a norm on which the previous tax assessment is based, doesn't apply, because he deems unconstitutional, 3. has changed the jurisdiction of a Justice of the Supreme Court of the Federation, which has been applied in the previous tax assessment by the financial authority.
Is the previous case-law already been taken into account in a tax return or a tax declaration, without that was recognizable to the financial authority, so number 3 applies only if to suppose, that the CCRA would have applied the previous case law with knowledge of the circumstances.
(2) may does not for the repeal or amendment of a tax assessment notice to the detriment of the taxpayer, that a general administrative provision of the Federal Government, a top federal or State authority by a Justice of the Supreme Court of the Federation here has been called not with the applicable legislation.

Section 177 rectification of material errors (1) the conditions for the cancellation or modification of a tax assessment notice to the detriment of the taxpayer, are, as far as the change is enough to correct material defects which are not cause of the suspension or modification for the benefit and to the detriment of the taxpayer are.
(2) there are the conditions for the cancellation or modification of a tax decision in favour of the taxpayer, are, as far as the change is enough to correct material defects which are not cause of repeal or amendment to the detriment and in favour of the taxpayer.
(3) material errors within the meaning of paragraphs 1 and 2 are all errors including Revelator inaccuracies within the meaning of article 129, which lead to fixing a tax law created tax differs from the force.
(4) 176 remain unaffected section 164 para 2, § 165 paragraph 2 and §.
IV. demand costs § 178 costs for the special use of customs authorities (1) imposed by authorities of the Federal Customs Administration, as well as the authorities, the perception has been transferred from duties of the Federal Customs Administration can for a particular use or performance (paid official act) fees and reimbursement of expenses.
(2) a special use or services within the meaning of paragraph 1 exists in particular 1 acts outside of the Office and outside the opening hours, unless it is measures of fiscal supervision, 2. acts which lead to a service difficulty, because they are application made to a specific time should be 3.
Examination of goods, if a) they are prompted by an application for issuance of a binding tariff information, grant a refund or other benefits or b) investigations officio information or objections of possessor inaccurate or unsubstantiated prove a or c) the examined goods do not meet the requirements, monitoring measures are 4 plants and operations, if it causes by infringements of the legislation adopted to secure the tax revenue , 5. official surveillance and accompaniments by means of transport or goods, 6 storage of non-Community goods, 7 production of documents, electronic documents, transcripts and copies as well as the electronic sending or printing electronic documents and other files, if 8 destruction or destruction of goods, this work is carried out at the request of, on its own initiative or at the request is made.
(3) the Federal Ministry of finance is authorised to determine under which by their survey due to insignificance, to avoid hardship or for similar reasons, wholly or in part may be waived by means of an Ordinance which require the consent of the Federal Council not the paid official acts closer to set for them to soaring costs to measure the average administrative expenses attributable to it and to its, as well as the requirements.
(4) on the fixing of costs are the rules applicable to excise duty apply mutatis mutandis. In addition, the administrative costs act in force until the 14th of August 2013 amended applies to these costs. Does not apply to the sections 18 to 22 of the administrative costs act as amended by force until August 14, 2013.

§ 178a collects costs for the special use of financial authorities (1) the federal Central Tax Office for the processing of an application for execution of a mutual agreement procedure under a contract within the meaning of article 2 to the consensual taxation of not yet realized transactions of a taxpayer with related parties in the sense of § 1 of the foreign tax act or future mutually agreed profit sharing between a domestic company and its foreign branch or fees to the future mutual determination of the profits of a domestic permanent establishment of a foreign company (Vorabverständigungsverfahren) , are to be set prior to the opening of the Vorabverständigungsverfahrens by the federal Central tax office. This opening is done by the sending of the first pleading in the other State. An application Vorabverständigungsverfahren has with several countries to the goal, is to set a fee for each procedure, and to pay. The Vorabverständigungsverfahren is only opened when the fixing of fees become non-appealable and the fee paid; If an application of reduction in is made pursuant to paragraph 4, must also be incontestably decided.
(2) the fee is 20,000 euros (basic charge) for any request referred to in paragraph 1; the motion of a body carrier within the meaning of § 14 para 1 of the Corporation Tax Act, which includes appropriate business of his organ companies, is regarded as an application. The applicant submits an application for extension of period of validity, an already-completed understanding agreement, the fee is EUR 15,000 (renewal fee). The applicant changes his application before the decision on the original application or he submits an application for modification of the communication agreement, during the term of the agreement of understanding an additional fee is fee of 10,000 euros for each amendment (Amendment); This does not apply if the change is prompted by the federal Central Office for taxes or by the other State.
(3) if the sum of the Vorabverständigungsverfahren transactions recorded the amounts of section 6 paragraph 2 sentence 1 of the profit delimitation recording regulation of 13 November 2003 (Federal Law Gazette I p. 2296) expected to exceed, the basic fee is 7,500 euros and the change fee 10,000 euros, the renewal fee 5,000 euros.
(4) the federal Central tax office may reduce the fee according to paragraph 2 or 3 upon request if their payment mean undue hardship for taxpayers and the federal Central Tax Office determines a particular interest of tax authorities on the implementation of the Vorabverständigungsverfahrens. The application is prior to the opening of the Vorabverständigungsverfahrens; a later the application is inadmissible.
(5) in the event of the withdrawal or rejection of the application, or if the Vorabverständigungsverfahren fails, the irrevocable fixed fee is non-refundable.
2. subsection separate determination of tax bases, setting of Steuermessbeträgen I. separate findings § 179 determination of bases of taxation (1) Byway of derogation from article 157, paragraph 2 are the bases of taxation separately determined by declaration, this save as otherwise provided in this Act or otherwise in the tax laws.
(2) a notice of determination against the taxable person which is the subject of determining the tax. The separate determination is uniformly made against several parties if this is legally determined or attributable to more than one person is the subject of the statement. One of these persons on the subject of establishing just about another person is involved, so a special separate statement can be made in this respect.
(3) If a necessary determination is no was taken in a notice of determination, she is in a supplementary notice to catch up.

§ 180 separate determination of tax bases (1) separately noted are in particular: 1 the unit values under the assessment Act, 2 a) the income and taxable corporate income and related to them in the context other tax bases, when several people are involved in the income and income tax attributable to these persons are, b) in other than the cases referred to in point a the income from agriculture and forestry , Business or freelance activities, if the responsible for the separate finding IRS for taxes on income is responsible according to the conditions at the end of the period of profit measured, the value of the assets taxable assets (paragraphs 114 to 117 a of the assessment Act) and the value of debt and other deductions (§ 118 of the valuation law), if the assets, liabilities, and other deductions attributable to more than one person and the findings for the taxation of importance are 3.
When is 1 number 2 letter b governing territorial jurisdiction conditions after the conclusion of the profit determination period changed in cases of set, so the territorial jurisdiction for assessment periods, that the relevant conditions are according to § 18 paragraph 1 prior to the change is number 1 to 3 in conjunction with § 26 (2) to ensure a uniform application of the law where the same facts and facilitating the taxation procedure, the Federal Ministry of Finance Ordinance with the consent of the Federal Council can determine , that are separately in other than the cases referred to in paragraph 1 tax bases and uniformly determined for several people. It can in particular regulated 1 be the subject-matter and the scope of the separate assessment, 2. the prerequisites for the approval process, 3. the territorial jurisdiction of the financial authorities, 4. the determination of the persons involved in the proceedings (proceedings) and the scope of their tax obligations and rights including the representation of involved by other stakeholders, 5. the announcement of administrative acts of the parties to the proceedings and receiving agents, 6 the admissibility , the scope and carrying out field audits for the determination of tax bases.
By regulation, the Federal Ministry of finance with the approval of the Bundesrat can determine that tax bases, which affect only later, be separately to ensure the later applicable taxation and uniformly determined for more than one person; Sentence 2 shall apply accordingly. The regulations require not the consent of the Federal Council, insofar as they relate to import and export duties, and excise duties, with the exception of the beer tax.
(3) paragraph 1 No. 2 letter a shall not apply if 1 only one which is people involved with their income within the territorial scope of this Act on the income taxation or subject to corporation tax, or 2. is it a case of minor importance, especially because the set amount and the distribution are fixed. This applies mutatis mutandis to the cases of referred to in paragraph 1 (b) and no. 3 No. 2.
That according to § 18 para 1 No. 4 competent tax office by ruling to determine that a separate finding not making is. The permit is regarded as a tax assessment.
(4) paragraph 1 No. 2 letter a also does not apply to associations, the sole purpose of which consists in the performance of a single contract or work contract.
(5) paragraph 1 No. 2, paragraphs 2 and 3 are accordingly to apply, so far as the income in determining the taxes of the people involved of importance are excluded from the base after an agreement for the avoidance of double taxation or 2 to calculate tax deductions and tax on the fixed tax are 1.
Footnote (+++ article 180, paragraph 1 S 1 No. 2 2(2)(a), para 1 sentence 2, para 4, para 5: first-time application cf. Article 97 § 10B AOEG 1977 +++) § 181 procedural rules for the separate determination, determination period, Declaration obligation (1) for the separate determination apply the rules on the implementation of the taxation accordingly. Tax declaration in accordance with § 170 paragraph 2 No. 1 is the explanation to the separate assessment. Will issued a statement to the separate assessment pursuant to section 180 paragraph 2 without prompting by the financial authority, article 170, paragraph 3 shall apply mutatis mutandis.
(2) an explanation of the separate assessment has to give, who wholly or partially attributable to is the subject of the statement. Are subject to a declaration in particular 1 in cases of section 180 paragraph 1 No. 2 is letter a every Feststellungsbeteiligte, attributable to the a share of einkommen - or corporate taxable income;
2. in the cases of section 180 paragraph 1 No. 2 letter b of the entrepreneur;
3. in the cases of section 180 paragraph 1 No. 3 of each Feststellungsbeteiligte, a share in the assets, liabilities, or other deductions is;
4. in the cases of section 180 paragraph 1 No. 2 letter a and no. 3 also article 34 referred to in people.
An Erklärungspflichtiger issued a statement to the separate assessment, others are exempt to the extent from the declaration requirement.
(2a) that is explanation of the separate assessment according to article 180, paragraph 1 to transmit remote data transmission according to official record No. 2. The financial authority to prevent undue hardship may waive application on an electronic transmission; in this case is to give the explanation for establishing separate official form completed and be signed by hand by the Erklärungspflichtigen.
(3) the time limit for the separate determination of unit values (observation period) starts at the end of the calendar year to make is on the beginning the main finding, the continuation, after finding or lifting a unit value. The lodgement date begins an explanation to the separate determination of the unit value is to leave at the end of the year of of calendar in which the Declaration is submitted, no later than at the end of the third calendar year following the calendar year, on the beginning to make the unit value determination or to pick up. Is the beginning of the observation period pursuant to sentence 2 is postponed the start is pushed out the lodgement date for the further determination dates of the main observation period same time each to.
(4) in the cases of paragraph 3 the lodgement date before the expiration of the calendar year, the unit value to be applied for the first time tax is on the beginning begins.
(5) a separate statement can be done as far as even after the expiry of the applicable assessment deadline, as the separate determination regarding a tax assessment of importance is that the fixing period at the time of the separate assessment has not yet expired; This is section 171 paragraph 10 out of consideration. This is to indicate in the notice of determination. Article 169, paragraph 1, sentence 3 shall apply mutatis mutandis.
Footnote (+++ section 181 subsection 1 sentence 3 and paragraph 3: the best cf. art. 97 § 10 paragraph 5 AOEG 1977 +++) (+++ § 181 para 2a: to the first-time application cf. Article 97 section 10a, paragraph 2, AOEG 1977 +++) § 182 effects of separate assessment (1) determination decisions are, even if they are not yet final, for other assessment notices, tax measurement assessments, tax assessments and tax registrations (subsequent rulings) binding, as far as the findings made in the assessment notices for this episode notices of importance are. Sentence 1 applies accordingly with findings according to section 180, para. 5 No. 2 for administrative acts relating to the implementation of claims from the tax obligation; is a detection notification according to section 180, para. 5, lifted No. 2 or modified, is an administrative act, for this determination decision has binding effect in corresponding application of § 175 para 1 sentence 1 to correct No. 1.
(2) a unit value determination decision (article 180, paragraph 1 No. 1) is also compared to the successor in title to the subject of determining passes after the assessment date with tax effect. However the succession occurs before the determination notice is issued, so he acts against the legal successor only if he posted it. Sentences 1 and 2 apply to separate and separate and consistent findings of tax bases, which affect only later, after the Ordinance of the separate determination of tax bases to section 180, paragraph 2 of the tax code of December 19, 1986 (Federal Law Gazette I p. 2663), accordingly.
(3) a separate statement against several parties is uniform (section 179 paragraph 2 sentence 2) and is a participant in the notice of determination incorrectly referred to was because succession has occurred, this can be corrected by special notification to the legal successor.

§ 183 receiving agents in establishing uniform (1) aimed a finding decision against several persons, who are involved in (Feststellungsbeteiligte), on the subject of establishing as a shareholder or Gemeinschafter so you should order a common reception agent who is authorized to take all administrative acts and communications received, which are related with the approval process and the subsequent proceedings on an appeal for them. A common reception agent does not exist, shall apply to the representation of the company or the Feststellungsbeteiligten or the management of the object of determining legitimate as a receiving agent. Otherwise the tax authority may request the parties, within a certain reasonable time to appoint a receiving agent. Where a party is to propose and to point out that the administrative acts referred to in sentence 1 and releases with effect for and against all those involved be disclosed this, as far as not another authorisee reception is named. In announcing to the receiving agent is to point out that are announced with effect for and against all Feststellungsbeteiligten.
(2) paragraph 1 shall insofar not to apply, the tax authority is known, that the society or community no longer exists, that an employee is eliminated from the society or the community, or that there are serious differences of opinion between the parties as. 1 individual notification is required to set the subject of determining, the bases of taxation relating to all involved, its share, the number of those involved and the tax bases relating to him personally to announce are the stakeholders. If legitimate interest the entire contents of the finding being communicated to the parties.
(3) a receiving agent exists pursuant to paragraph 1 sentence 1, finding decisions can disclosed set 1 referred to involved him also with effect for one in paragraph 2, if and as long as this party or the receiving agent has not objected. The financial authority to the revocation of power of Attorney is only activated when he comes to you.
(4) an economic unit 1 spouses attributed to spouses or life partners or 2nd with their children, life partners with their children or single adults with their children and have ordered those involved no common reception agent, so the rules on summary apply to the disclosure of finding modest unit value decisions in article 122, paragraph 7, according to.
Footnote (+++ § 183: application cf. Article 97 § 1 paragraph 10 AOEG 1977 +++) II. fixing of Steuermessbeträgen § 184 setting of Steuermessbeträgen
(1) Steuermessbeträge, which are to be determined according to the tax laws, shall be determined by measuring notification. With the setting of the Steuermessbeträge is decided about the personal and factual tax liability. The regulations on the implementation of the taxation are to be applied mutatis mutandis. Furthermore, article 182, paragraph 1 are and to apply by analogy for property tax measure notices also para. 2 and § 183.
(2) the power to set real steuermessbetraege, includes the power to measures pursuant to section 163 set 1, as far as guidelines are established for such measures in a general administrative provision of the Federal Government, the top federal revenue or a top country financial authority. A measure acts pursuant to section 163 set 2, insofar as it affects the commercial income as a basis for the determination of the tax income for the trade income as a basis for the establishment of the commercial steuermessbetrags.
(3) the tax authorities inform the communities the contents of the control test notification, as well as the measures taken pursuant to paragraph 2 which rests with the tax assessment (the Decree of the real tax bill).
Footnote (+++ § 184 paragraph 2: to apply see article 97 section 10c AOEG 1977 +++) 3 subsection decomposition and allocation to § 185 are applicability of the General rules on the decomposition of Steuermessbeträgen provided for in the tax laws to apply, unless otherwise determined in the following rules for the Steuermessbeträge according to.

§ 186 involved in the decomposition process are involved: 1. the taxpayer, 2. that claim tax beneficiary, which has been allocated a share of the Körperschaftssteuergesetz or a share. As far as the determination of the tax is not entitled to the tax, the competent authority for the determination of the tax takes his place.

§ 187 inspection can the participating tax authorized by the competent financial authorities require information about the basics of decomposition and by their officials take the separation documents.

188 decomposition decomposition decision (1) a written opinion (separation notice) faring §, is known to give the parties, insofar as they are affected.
(2) the decomposition decision must specify the amount of the Steuermessbetrags to clearify and determine which shares are allocated to the parties entitled to tax. He must specify also the basics of decomposition.

§ 189 change the decomposition is been the claim of a tax person entitled to a share of the Körperschaftssteuergesetz not taken into account and also not rejected, so breaking it down is changed on its own initiative or at the request of or made up. The previous separation notice against those tax beneficiary, who were already involved in the decomposition process, becoming final, only such changes may be made in amending the separation resulting from the subsequent taking into account of the previously omitted tax authorized. A change or rectify the dissection is omitted if a year has passed since the tax measure decision has become final, except that the world over legitimate tax had applied for the change or rectify the separation before the end of the year.

§ 190 allocation procedure is a Körperschaftssteuergesetz full amount to allocate a tax authorized dispute is the Körperschaftssteuergesetz is to which tax justified the tax authority at the request of one of the parties through allocation decision shall decide but,. Rules applicable to the cutting procedure shall apply accordingly.
4. subsection liability § 191 liability decisions, acquiescence rulings (1) who by law for a tax liability (liability debtor), by liability decision, who is obliged by operation of law, to allow the enforcement may be by acquiescence ruling claim. Is to make by tolerating decision as far as it not in the way of the defense pursuant to § 9 of the rescission Act claimed the challenge because of claims from the tax obligation outside of insolvency proceedings; in the calculation of deadlines pursuant to §§ 3 and 4 of the rescission Act, the adoption of a judicial claim of appeal against toleration decision is right according to § 7 paragraph 1 of the rescission Act. The decisions are in writing to grant.
(2) before against a lawyer, patent attorney, notary, tax consultant, tax agent, accountant or sworn auditor because of an act within the meaning of § 69, that he has made in the exercise of his profession, a liability decision is issued, the financial authority gives the opportunity to present the points of view that are from their point of view for the decision of importance the competent Chamber.
(3) the rules on the fixing period are the adoption of liability decisions apply mutatis mutandis. The fixing period ten years is four years in the cases of § 70 with tax evasion ten years with frivolous tax reduction five years, in the cases of § 71. The fixing period begins at the end of the calendar year in which the offence was carried out, the law ties the liability order. Is the tax liability for that, still not been firmly so the fixing the liability notice before the expiration of the fixing period applicable for the taxing; deadline for otherwise, article 171, paragraph 10 shall apply mutatis mutandis. In the cases of §§ 73 and 74 the fixing period does not end, before the tax imposed against the tax debtor is barred (paragraph 228) is.
(4) the liability does not follow the tax laws, a liability decision may be as long as the claims are not still barred according to the law governing it.
(5) a liability decision can no longer be issued, 1 as far as the tax against the tax debtor was not fixed and due to expiration of the fixing period also no longer may be fixed, 2. as far as the tax imposed against the tax debtor is barred or the tax is adopted.
This does not apply if the liability based on the fact that the liability of debtor committed tax evasion or tax handling stolen goods.
Footnote (+++ § 191 para 1 sentence 2: to apply as of 1.1.1999 according Article 97 § 11 b set 1 AOEG 1977 +++) (+++ § 191 para 3 to 5: application cf. Article 97 article 11, paragraph 1 AOEG 1977 +++) § 192 contractual liability who has undertaken on the basis of an agreement to stand up for the control of another, can be taken only according to the regulations of the civil-law claim.
Fourth section tax audit 1 General provisions § 193 subsection admissibility of (1) a tax audit tax audit is allowed taxpayers who maintain a commercial or agricultural and forestry operations that are freelancing and taxable persons within the meaning of § 147a.
(2) other than the taxable person referred to in paragraph 1 a tax audit is allowed, 1 insofar as it concerns the obligation of the taxpayer to pay a different taxes on behalf of or to withhold taxes and to deduct 2 If the conditions significant for the taxation require the enlightenment and a testing Office only to kind and extent of the facts is not appropriate to be tested, or 3. If a taxpayer does not comply with its cooperation obligations according to article 90, paragraph 2, sentence 3.

§ 194 factual scope of a tax audit (1) the tax audit is used to determine of the tax situation of the taxpayer. You can include one or several types of control, one or more tax periods or restricted to certain issues. The tax audit in a partnership includes the tax situation of the shareholder in so far as these ratios for the uniform findings important to validate. The tax situation of others can be checked in so far as the taxpayer was obliged or is obligated to pay taxes on behalf of such persons or to withhold taxes and to dissipate; This applies even if any tax claims to claim against the other people are.
(2) the tax situation can be included, shareholders and members as well as members of the monitoring bodies on, mentioned in paragraph 1 in the tax audit carried out with a company, if this is appropriate in a particular case.
(3) on the occasion of a tax audit conditions of other than that of in paragraph 1 be determined persons referred, the evaluation of findings is to the extent permissible, as their knowledge for the taxation of these other persons of importance is or the findings relate to unauthorized assistance in tax matters.

§ 195 jurisdiction external audits are conducted by the financial authorities responsible for taxation. You can assign other financial entities with the tax audit. The authorized tax authority can make the tax assessment on behalf of the competent financial authority and grant binding commitments (paragraphs 204 to 207).

Paragraph 196 examination arrangement the CCRA the scope of the tax audit in a test arrangement in writing to grant with legal appeal (section 356).

§ 197 announcing the examination arrangement
(1) the examination arrangement as well as the estimated start of examination and the names of the reviewers are the taxpayers with the tax audit should be performed, reasonable time before the exam begins to announce if the testing purpose this is not endangered. The taxpayer may waive compliance with the deadline. The examination should according to § 194 section 2 on the tax situation of shareholders and members as well as by members of the monitoring bodies will be extended, is the test arrangement to announce as far as these people.
(2) at the request of the taxpayer, the beginning of the tax audit on a different time to be laid if for important reasons be made credible.

Section 198 ID, beginning the tax audit the Auditors have to identify themselves immediately on appearance. The beginning of the tax audit is on record, stating the date and time.

§ 199 auditing standards (1) the external auditor has the factual and legal circumstances which are relevant for the tax liability and the assessment of the tax (tax base), in favour to the detriment of the taxpayer to check.
(2) the taxable person shall be informed if this purpose and conduct of the examination are not affected during the tax audit on the established facts and the possible tax implications.

§ 200 cooperation obligations of the taxable person (1) the taxpayer has in determining the facts, which can be substantial for taxation, to participate. He has to grant, records, to produce books, papers and other documents to the inspection and testing, to provide the necessary explanations to understand of the records and to support the financial authority in exercising its powers pursuant to § 147 ABS. 6 in particular information. Are the taxpayers or the persons designated by him not in a position to provide information, or the information to clarify the facts of the case are inadequate or information of the taxpayer promise no success, the external auditors may request other members to obtain the information. Article 93, paragraph 2, sentence 2 does not apply.
(2) in paragraph 1 the taxpayer in his business premises has the documents referred or, as far as a business premises suitable for the implementation of the tax audit does not exist, to present in his living quarters or Office instead. A room suitable for the implementation of the tax audit or workplace, as well as the necessary tools are provided free of charge to to provide.
(3) the tax audit occurs during the usual business or labor. The Auditors will be entitled to enter the land and premises and to visit. During the visit, the farmer or his representative should be consulted.
Footnote (+++ section 200 subsection 1: to apply from 1.1.2002 pursuant Article 97 § 19 b AOEG 1977 +++) § 201 (1) final meeting of the outcome of the tax audit is a meeting to hold (closing meeting), except that there is still no change of tax bases according to the result of the tax audit or that the taxpayer waives the meeting. At the final meeting, especially contentious issues and the legal assessment of the audit findings and their tax implications are to discuss.
(2) the possibility that on the basis of the findings a criminal or fine procedure must be performed, should the taxpayer be pointed out that the criminal or legal fine appreciation is reserved for a special procedure.

§ 202 a written report (audit report) takes the content and publication of the audit report (1) on the outcome of the tax audit. In the audit report are significant for taxation findings in fact and law, as well as the changes of tax bases to represent. The tax audit does not change the tax bases, so it is sufficient, this is communicated to the taxpayer in writing.
(2) the tax authority has to provide the taxpayers on request to send the audit report before his evaluation and it in reasonable time to comment.

§ 203 abbreviated tax audit (1) for taxable persons, where the CCRA considers that a tax audit at regular intervals according to the circumstances of the case do not, can perform an abbreviated tax audit. The examination has to restrict itself to the essential bases of taxation.
(2) the taxable person shall prior to the conclusion of the audit pointed out, to what extent the tax or the tax determinations should be derogated from. The fiscally significant audit findings are at the latest with the tax assessments communicated in writing to the taxpayer. Article 201, paragraph 1 and article 202, paragraph 2 shall not apply.
2. subsection binding commitments on the basis of a tax audit section 204 condition of binding commitment at the end of a tax audit to the taxpayer upon request say to the financial authority binding, how a certified for the past and represented in the audit report facts in future tax is treated, if the knowledge of future tax treatment for the business activities of the taxable person of importance is.
Footnote (+++ § 204: application cf. Article 97 article 12 AOEG 1977 +++) § 205 grants form the binding commitment (1) which is the commitment in writing and marked as binding.
(2) the commitment must contain: 1 the underlying her established facts; This can be referred to the facts presented in the audit report, 2. that decision on the application and for relevant reasons, 3 an indication Furthermore, for which taxes, and for what period of time the commitment applies.
Footnote (+++ § 205: application cf. Article 97 article 12 AOEG 1977 +++) § 206 binding effect (1) the commitment is binding for the taxation, if is the later realized facts with which the binding commitment reveals underlying facts.
(2) paragraph 1 shall not apply if the commitment to the detriment of the applicant is contrary to applicable law.
Footnote (+++ § 206: application cf. Article 97 § 12 AOEG 1977 +++) § 207 expiry, cancellation and change of firm commitments (1) the commitment shall cease to force, if the legal provisions on which the decision is based, are changed.
(2) the tax authority may cancel the commitment with effect for the future or change.
(3) an is retroactive repeal or change the binding commitment only permissible, if the taxpayer agrees to or if the requirements of section 130, paragraph 2 are no. 1 or 2.
Footnote (+++ § 207: application cf. Article 97 § 12 AOEG 1977 +++) fifth section tax enforcement (customs investigation) § 208 tax enforcement (customs investigation) (1) item of tax enforcement (customs investigation) is 1 the investigation of offences and tax offences, 2. the determination of tax bases in the number 1 designated cases, 3. detecting and identifying unknown tax cases.
First half-sentence, except the powers have entrusted with the tax investigation services of the financial authorities and the customs investigation offices pursuant to section 404 set 2 also the powers of investigation which are available to the tax authorities (main customs offices). In the cases of the numbers 2 and 3 the restrictions of section 93 subsection 1 sentence 3 do not; apply sentence 2 and article 97, paragraph 2, paragraph 2 Sentences 1 and 2 shall apply mutatis mutandis article 200, paragraph 1, sentence 1 and 2, paragraph 2, paragraph 3, article 393 paragraph 1 shall remain unaffected.
(2) regardless of paragraph 1 you are them 2 for the with the taxing country financial services and the customs investigation offices entrusted 1 for tax investigations including the tax audit at the request of the competent financial authority responsible, otherwise in tasks under the competence of financial authorities.
(3) the duties and powers of the financial offices (main customs offices) shall remain unaffected.
Sixth section tax supervision in special cases § 209 subject to the Tax Inspectorate (1) the movement of goods across the border and in the free zones and free warehouses and extraction and manufacturing, storage, transport and commercial use of excise duty and trade in excisable goods subject to customs supervision (Tax Inspectorate).
(2) the Tax Inspectorate are also subject to: 1. the shipping, the export, storage, use, destruction, refining, conversion and other processing or processing of goods under a consumption tax procedure, 2. the manufacture and export of goods, for the Decree, a refund or reimbursement of excise duty is claimed.
(3) other matters are subject to the tax inspectorate, if it is required by law.

§ 210 powers of the financial authority (1) the officials entrusted by the CCRA with the Tax Inspectorate have the right to enter land and facilities of persons who independently perform a commercial or professional activity and which is a matter governed the tax inspectorate to carry out tests or to make that (review) can be significant for taxation otherwise findings during the business and working hours.
(2) the review is subject to also land and facilities by persons to whom a situation governed the tax inspectorate attributable to is without time limit, if the facts justify the assumption that smuggled goods or improperly taxed excise goods are there or is there otherwise violate against regulations or orders, which compliance is to be secured by the tax inspectorate. A search of residential and business premises without a warrant is valid when the imminent danger.
(3) the public officials responsible for the tax inspectorate by the financial authority are also entitled, in the context of time and place limited controls, ships and other vehicles, the commercial after their appearance, stop. The people concerned have to identify themselves and give information about the accompanying goods; they have in particular bills of lading and other transport documents, also not of a fiscal nature, to present. Clues emerge as a result or due to other facts, that excise goods carried, the officials can check the carried goods and meet all findings, which can be substantial for a tax on those goods. Affected individuals have to indicate the origin of the excisable goods, to tolerate the removal of free samples, and to provide the necessary assistance.
(4) if statements in exercise of the tax inspectorate, give rise, can change without previous examination arrangement (section 196) to a tax audit according to § 193. The transition to the tax audit is pointed out in writing.
(5) a review in a service building, or one is not commonly accessible facility or equipment of the Bundeswehr required, so the front office of the Bundeswehr is invited to their implementation. The tax authority is entitled to participate. A request is not required, if the review in rooms to make is inhabited only by people other than soldiers.

Article 211 (1) who is affected by a measure of fiscal supervision duties of the person concerned, has records, books, papers and other documents to submit the facts subject to fiscal control and about the purchase and sale of excisable goods the officials upon request, to provide information and to make the otherwise necessary for the implementation of fiscal supervision services. Section 200, subsection 2, sentence 2 shall apply mutatis mutandis.
(2) the obligations referred to in paragraph 1 shall also apply, if a legally prescribed recapture of excisable goods should be in an operation subject to the supervision of the control or enterprise, receiver and in what quantity to taxable goods have been delivered.
(3) measures, which prevent the exercise of tax supervision or more difficult, are not permitted.

§ 212 may specify by regulation to further determine of the duties to be carried out within the framework of the tax inspectorate implementing provisions (1) the Federal Ministry of finance, that 1 certain acts only in spaces may be made, which the internal revenue service are logged in or their using specially approved for this purpose by the internal revenue service that the production, handling, processing, 2 rooms, vehicles, equipment, vessels and lines, , Storage, transport, or measurement of taxable goods serve or can be used, are set up at the expense of holders in a certain way, to prepare, to mark or to close officially, 3. monitoring must be treated subject goods in a certain way, referred to, stored, packaged, shipped or used, 4 trade in taxable goods especially is monitored, if the Distributor is also a manufacturer of the goods, 5 about the operations and the taxable goods as well as the feedstocks used to produce them , Production materials, auxiliary materials and intermediate products in a certain way to do records and to determine the stocks are, books, records and other documents in a certain way to be kept are 6, 7 is operations and measures in establishments or companies, that for the taxation of importance are to sign the financial authority 8 of taxable goods, goods for which claims to a decree, a refund or reimbursement of excise duty , of materials intended for the production of these goods, as well as by packaging these products free of charge samples taken from or are free of charge to deposit pattern.
(2) the legal regulation is needed, except when it affects the beer tax, not the consent of the Federal Council.

§ 213 special supervisory measures companies or company, whose owners or their senior family members due to tax evasion, attempted tax evasion or participation in such an act legally have been convicted, may on their cost be subject to special supervision measures, if this is necessary to ensure of an effective fiscal supervision. In particular, additional records and reporting requirements, the safe closure of spaces, containers and devices, as well as similar measures may be prescribed.

§ 214 officers who to fulfilling tax obligations incumbent on him on the basis of one of the Tax Inspectorate of underlying facts of the case, one with the perception of these obligations represented by appointed members of his establishment or company can require the consent of the financial authority. This does not apply to the representation in terms of import tax within the meaning of article 4 No. 10 of the customs code and § 1 para 1 sentence 3 of the Customs Administration Act in connection with the receipt of a customs within the meaning of article 4 No. 15 of the customs code.

§ 215 (1) the tax authority can ensure in the way of supervision by removing, installing seals or ensure disposal ban: 1 excise goods, an officer finds a) in manufacturing establishments or other registration rooms, that are not logged in to the internal revenue service, b) in trading without a packing corresponding to the tax laws, designation, marking, or without proper control characters, 2.
Goods, which are found in areas that are subject to the supervision of the border, or in the border region, if they neither apparently Community goods convicted yet the circumstances in the release for free circulation, 3. the packaging of the goods referred to in paragraphs 1 and 2, 4 appliances, are intended for the manufacture of excisable goods and who are not registered at manufacturing plant in one of the financial authority.
Ensuring is also permitted when things first have been seized in a criminal case and then provided the financial authority.
(2) providing a transcript is to record. The guarantee is to inform the persons concerned (owner owner), as far as they are known.

§ 216 according to § 215 seized things are transferring the property of the Federal Government (1) to transform into the property of the Federal Government, provided that they are not indented according to article 375, paragraph 2. This applies only to finds, if no claim of ownership is asserted.
(2) the transfer of the seized items become the property of the Federal Government is to inform the persons concerned. A person is not known, article 10 par. 2 of the Administrative Service Act shall apply mutatis mutandis.
(3) the transfer of ownership becomes effective as soon as the administrative act issued by the tax authority is final. Things that are connected to the ground, enters the property under the condition of sentence 1 with the separation. Rights of third parties on a seized thing remain unchanged. The termination of these rights can be arranged however if the third party contributed lightly, that was defeated by the thing of ensure convicted in the property of the Federal Government or he acquired his rights in the matter having regard to the circumstances which have led to ensure.
(4) seized items can be sold before the transfer in ownership of the Federal Government threatens their decay or a substantial reduction in its value if it is connected to its storage, maintenance or preservation with disproportionate costs or difficulties; for this purpose, even things that are connected to the ground, must be separated from this. The revenue takes the place of the things. The emergency sale is carried out according to the provisions of this Act concerning the exploitation of foreclosed stuff. The persons concerned should be heard before the order of sale. The arrangement as well as time and place of the sale are as far as advisable to inform them.
(5) seized thing or convicted already in the property of the Federal Government are returned if the circumstances that prompted the security, not attributable to the owner, or if the transfer of the property of the Federal Government as an undue hardship for those affected. Bona fide third parties, which the rights are extinguished or impaired, through the transfer of the property of the Federal Government are adequately compensated from the proceeds of the things. In addition, compensation may be granted insofar as it would be an undue hardship to fail them.

Section 217 tax assistants
Finding of facts that are significant customs duties or excise tax, the tax authority can order people not even affected by the result of the finding, tax help people.
Fifth part of survey methods first section realization, exigibility and extinction of claims from the tax obligation 1 subsection realisation and maturity of claims from the tax money § 218 implementation of claims from the tax obligations are the tax assessment notices, tax compensation decisions, the liability notices and the administrative acts by the tax benefits provided; (1) basis for the realisation of claims from the tax obligation (§ 37) for the late payment surcharges, the realization of the statutory offence (§ 240) is sufficient. The tax registrations (paragraph 168) are equal the tax assessments.
(2) disputes relating to the implementation of the claims within the meaning of paragraph 1, the tax authority by billing notification decides. This also applies if the dispute relates to a claim (§ 37 para 2).
(3) is a credit available or a billing notice on the basis of an appeal or at the request of the taxable person or of a third party and as a result a more favourable for him administrative act is adopted subsequently can be dragged to the taxpayer or any other person the appropriate tax consequences. Article 174 paragraph 4 and 5 shall apply mutatis mutandis.
Footnote (+++ section 218 paragraph 3: advantage cf. art. 97 § 13a AOEG 1977 +++) § 219 request for liability assessments if otherwise payment, remains allowed a liability debtor payment only as far as the attachment of movable property of the tax debtor without success or to accept is that the enforcement would be futile. This restriction does not apply if the liability based on the fact that the liability of debtor has committed tax fraud or tax handling stolen goods or was legally obliged to withhold taxes and to be paid or to be paid at the expense of another.

§ 220 due date (1) the payment of claims from the tax obligations according to the provisions of the tax laws.
(2) lack of specific legislation on the due date, so the claim is due with its creation, except that a payment is been granted in a power bid required according to § 254. So, the claim in the cases of sentence 1 from the fixing of rights stems from the tax obligation, the maturity date not prior to announcement of fixing occurs.

§ 221 different maturity determination has a taxpayer a consumption tax or sales tax repeatedly not paid in due time, the tax authority may require that the tax is paid at a date to be determined by the financial authority, ahead of the statutory due date but after the tax each. The same applies, if the assumption is justified that the entrance of a consumption tax or VAT is at risk; in place of the bringing forward of the maturity, also security deposit may be required. In the cases of sentence 1, bringing forward the due date is allowed only if it has been announced to the taxpayer for the case of repeated non-timely payment.

Deferral that may financial authorities claims from the tax obligation fully or partially hours § 222, when confiscation at maturity would mean a considerable hardship for the debtor and the claim by the deferment appears not at risk. The deferral will be granted only on request and against safety performance. Tax claims against the tax debtor can not be deferred as far as a third party to pay the tax on account of the tax debtor, (Entrichtungspflichtiger) has in particular to withhold and to pay. The deferral of the liability claim against the Entrichtungspflichtigen is excluded, as far as he has withheld tax deductions or taken amounts that include a tax.

section 223 (dropped out) under section 2 payment, set-off, adopting § 224 place, date of payment (1) payments to financial authorities are to be paid to the Office. Non-cash means of payment can be passed only a public officials, which especially is authorized and the acceptance of cash outside the cashier area can identify themselves on this.
(2) an effective advance payment is paid: 1. when delivery or remittance of cash on the day of the receipt by devotion or remittance of cheques but three days after the date of receipt, 2. by bank transfer or deposit to an account of the revenue and deposit with payment on the day on which the amount of the financial authority is credited, 3. If there is a debit on the due date.
(3) payment of the tax authorities is cashless. The Federal Ministry of finance and the Supreme Land authorities responsible for the financial management can allow for their business sectors exceptions. The third day is considered date of payment with bank transfer or money order after the dedication or dispatch of the order to the credit institution or, if not immediately to be charged, the third day after the withdrawal.
(4) the Office can be connected for the transfer by means of payment against receipt. Paragraph 2 No. 1 shall apply accordingly, if at the closure of funds pursuant to sentence 1 in the place of the Office one or more branch offices of the German Federal Bank or, if such do not exist in the place of cash, one or several credit institutions are authorised to take cash against receipt for the cash.
Footnote (+++ section 224 subsection 2 No. 1: for the first-time application cf. Article 97 § 6 AOEG 1977 +++) section 224a devotion of art objects to payment instead of (1) a taxpayer owes inheritance or wealth tax, can be admitted through public service contract that payment rather than the ownership of works of art, art collections, scientific collections, libraries, the country to which the tax base is to will be transferred to manuscripts and archives, when at their acquisition because of its importance for art , History or science, there is a public interest. The transfer of ownership pursuant to sentence 1 No. 2 not considered a sale within the meaning of § 13 para 1 sentence 2 of the inheritance tax law.
(2) of the Treaty shall be referred to in paragraph 1 writing; the electronic form is excluded. The taxpayer has to set the contract offered by the locally competent tax authority. The highest financial authority of the country to the level of tax revenue is responsible for the conclusion of the contract. The contract becomes effective with the approval of the Supreme Land authorities responsible for Cultural Affairs; This permission is obtained from the highest financial authority.
(3) a contract is concluded, the tax liability in the amount stipulated in the agreement expires on the day of the transfer of ownership to the land, to the revenue.
(4) as long as is not certain whether a contract is concluded, the chargeability of the tax can be deferred according to § 222. A contract is concluded, is to abandon the charging of deferral interest for the duration of the deferment.

§ 225 order of repayment (1) a taxpayer owes several amounts and the amount to pay off all debts paid enough voluntary payments, so blaming is blotted out, that determines the taxpayer for the payment.
(2) the taxable person makes no provision, as the fines, may be wiped with a voluntary payment, which covers all debts, first then successively the penalties, the tax deductions, other taxes, costs, late charges, interest rates and late payment surcharges. Within this order are individual debt after their due date to arrange; matured at the same time amounts and late payment surcharges the CCRA determines the order of repayment.
(3) the payment of administrative action enforced (section 249) and the amount available to pay off all debts is sufficient, which the enforcement or the collateral is done, so the IRS determines the order of repayment.

§ 226 set-off (1) the provisions of civil law apply to the setoff with claims from the tax obligation, as well as for set-off against these claims by analogy, as far as nothing else is determined.
(2) with claims from the tax obligation may not be on, if they are extinguished by prescription or expiry of a period of exclusion.
(3) the taxpayer can offset against claims arising from the tax obligation only with undisputed or legally established counterclaims.
(4) for the set-off is also the body that manages the tax considered creditors or debtors of a claim from the tax obligation.

Wholly or partly adopted claims from the tax obligation § 227 adopting the tax authorities can, if their recovery would be unreasonable according to the individual case; under the same conditions already paid amounts cannot be refunded or credited.
3. subsection § 228 payment limitation subject to the Statute of limitations, statute of limitations claims from the tax obligation is subject to a special payment limitation. The Statute of limitations is five years.
§ 229 start the Statute of limitations (1) the limitation period begins at the end of the calendar year in which the claim has become due for the first time. However, you does not begin before the end of the calendar year in which the determination of a claim from the tax obligation, their repeal, modification or correction gone into effect according to article 129, from which the claim arises; a tax declaration shall be equivalent to a tax assessment.
(2) did a liability decision without payment, so the Statute of limitations begins at the end of the calendar year in which the liability decision has taken effect.
Footnote (+++ § 229 para 1 sentence 2: accentuate cf. art. 97 § 14 para 3 AOEG 1977 +++) § 230 inhibition the limitation the Statute of limitations is suspended as long as the claim due to force majeure can not be traced within the last six months of the limitation period.

§ 231 interruption of the limitation period (1) the limitation period is interrupted by written assertion of entitlement, by deferred payment, through deferral, through suspension of enforcement, by suspension of the obligation of the debtor for the payment of the levy, safety performance, by reprieve, through an enforcement measure, by logging into the insolvency proceedings, by inclusion in an insolvency plan or a judicial debt cleanup plan, through involvement in a process that has the remaining debts to the debtor to the target , and investigations of the financial authority for the place of residence or the place of residence of the debtor. Article 169, paragraph 1, sentence 3 shall apply mutatis mutandis.
(2) the interruption of the limitation period by deferred payment, by deferred through suspension of enforcement by suspension of the obligation of the debtor to the tax payment, safety performance, by reprieve, by means of enforcement action, which leads to a garnishment lien, a Zwangshypothek or an other preferential right to satisfaction, by logging into the proceedings, by inclusion in an insolvency plan or a judicial debt cleanup plan or through involvement in a process that has the remaining debts to the debtor to the target that continues until the suspension of payments, the deferral that suspension of enforcement, the suspension of the obligation of the debtor to the tax payment or the reprieve expired, extinguished the security, the garnishment lien, the Zwangshypothek or other preferential right to satisfy, the insolvency procedure is completed, the insolvency plan or the judicial debt cleanup plan is fulfilled or null and void, the remaining debts shall take effect or the procedure, which has the remaining debts to the target , is terminated prematurely. Is the tax authority a claim asserted against, so the interruption of the limitation period this occurred does not end, before the claim has been finally decided.
(3) a new limitation period at the end of the calendar year in which the interruption has ended.
(4) the limitation period is interrupted only in the amount the suspension action refers.
Footnote (+++ section 231, paragraph 1, sentence 1 and paragraph 2 sentence 1: the best cf. art. 97 § 14 para 4 AOEG 1977 +++) § 232 effect of prescription by the limitation of claims from the tax obligation and interest rates dependent on him go out.
Second section interest, late payment charges 1 subsection interest § 233 principle claims of the tax obligation (§ 37) will only bear interest as far as this is required by law. Claims on tax benefits (section 3 paragraph 4) and the appropriate refund claims will not bear interest.

§ 233a fixing the income, corporate income, asset -, sales or trade tax rate of tax claims and tax refunds (1) leads to a difference within the meaning of paragraph 3, it is to pay interest on. This does not apply for the establishment of advance payments and tax deductions.
(2) the interest rate begins 15 months after the end of the calendar year in which the tax arose. He begins 23 months after that date for the income and corporate tax, if the income from agriculture and forestry in determining initial tax predominate the other income. It ends at the end of the day on which the tax assessment takes effect.
(2a) if the tax assessment on the take into account of a retroactive event (article 175, paragraph 1, sentence 1 No. 2 and para. 2) or according to § 10 d (1) of the income tax act is based on a deduction of losses, interest starts set by way of derogation from paragraph 2 1 and 2 15 months after the end of the calendar year in which is the retroactive event occurred or the loss emerged.
(3) the fixed tax, reduced to the tax deductions attributable to, the tax attributable to and to advance payments set up to the beginning of the interest run (difference) is shall be decisive for the interest calculation. The wealth tax is the difference for the interest calculation the fixed tax, reduced by the stipulated advance payment or the date fixed annual tax, shall be decisive. A difference in favor of the taxpayer is only up to the amount of the amount to be reimbursed for interest; the interest begins with the date of payment.
(4) the fixing of interest rates should be connected with the tax assessment.
(5) if the taxing lifted, changed or corrected according to article 129, a previous interest rate setting is to change; The same applies if the crediting of amounts of tax is withdrawn, revoked, or under section 129. The amount of the difference between the fixed and predetermined taxes, each reduced to the tax deductions attributable to and to such corporate tax is decisive for the calculation of interest. Yet-to-be-fixed interest rates are the interest amount resulting after this to be added; a difference in favor of the taxpayer eliminates that fixed interest rates. Sentence 3 according to paragraph 3 shall apply in addition.
(6) paragraphs 1 to 5 shall apply mutatis mutandis in the implementation of the annual wages tax adjustment.
(7) in the case of application of paragraph 2a shall apply paragraphs 3 and 5 with the proviso that the amount of the difference in part differences with same interest run beginning to divide is; for every difference of part of interest shall be calculated separately and in chronological order the part differences, starting with the interest on the part of difference with the oldest interest run beginning. A part of difference amount in favour of the taxpayer, fixed interest rates accounted for this amount at the earliest from the beginning of the for this difference of part of relevant interest run; Interest for the period up to the beginning of the interest run this difference of part of remain in place permanently. The same applies if previously within same interest calculation interest on a part of difference to the detriment of the taxpayer have been calculated.
Footnote (+++ § 233a F. 25.7.1988: to bear cf. art. 97 § 15 para 4 AOEG 1977 +++) (+++ § 233a para 2 sentence 2: accentuate cf. art. 97 § 15 para 11 AOEG 1977 +++) (+++ § 233a para 2 sentence 3: advantage cf. art. 97 section 15 paragraph 9 AOEG 1977 +++) (+++ § 233a para 2a: to bear cf. art. 97 § 15 para 8 AOEG 1977 +++) (+++ § 233a para 5: accentuated cf. art. 97 § 15 paragraph 6 AOEG 1977 +++) § 234 deferred interest (1) for the duration of a granted deferral by Interest will be charged claims from the tax obligation. Is the tax bill repealed, changed after expiry of the deferral or corrected according to section 129, the interest incurred until then remain unaffected.
(2) on the interest can be omitted entirely or in part, if its survey according to the individual case would be unreasonable.
(3) interest according § 233a, which were set for the same period are to be.
Footnote (+++ § 234: accentuated cf. cf. art. 97 § 15 paragraph 6 AOEG 1977 +++) section 235 (1) coated behind taxes are evaded taxes interest on interest. Interest debtor is the one to whose advantage the taxes have been evaded. This evasion is committed that other than the tax debtor does not meet his obligation to deduct withholding taxes to the IRS or to pay taxes to the detriment of another, is this interest debtors.
(2) the interest run begins with the entrance of shortening or obtaining the tax benefit, unless the evaded amount without tax evasion would have later due. The later date is decisive in this case.
(3) the interest shall cease to pay the evaded taxes. For a time, for which a late payment surcharge forfeited, deferred payment or that enforcement is exposed, interest is not applicable under that provision. Is the tax bill repealed, modified after the end of the interest run or corrected according to section 129, the interest incurred until then remain unaffected.
(4) interest according § 233a, which were set for the same period are to be.
Footnote (+++ § 235 F. 25.7.1988 and F. 21.12.1993: accentuated cf. Article 97 article 15, paragraph 4 and paragraph 6 AOEG 1977 +++) section 236 process interest on refund amounts
(1) is reduced by a final judicial decision, or on the basis of such a decision a fixed tax or a refund granted, as is rapporteur or remunerated amount subject to paragraph 3 of the lis pendens to day up to the date of settlement to pay interest on. Is the amount to be refunded shall be paid only after entry of lis pendens, so the interest begins with the date of payment.
(Paragraph 1 is to apply accordingly, if 1 the dispute settled through repeal or amendment of the contested administrative act or by Decree of the requested administrative act, or 2. a final judicial decision or an incontrovertible administrative act by which the dispute has settled, a (2)) to reduce the tax stipulated in a subsequent communication, b) after amendment of the commercial steuermessbetrags leads to the reduction in trade taxes.
(3) a to be refunded or to vergütender amount will not bear interest, insofar as the costs of the appeal are imposed on the parties pursuant to § 137 sentence 1 of the Court's financial regulations.
(4) interest according § 233a, which were set for the same period are to be.
(5) a letter of interest is not to waive or change, if the tax bill is repealed, modified, or under section 129 after completion of the appeal.
Footnote (+++ section 236 F. 25.7.1988 and F. 21.12.1993: to bear cf. art. 97 section 15 paragraph 4 and paragraph 6 AOEG 1977 +++) § 237 interest for suspension of enforcement (1) If an appeal or an application for annulment against a tax bill, a tax declaration or an administrative act, which repeals a tax payment notification or modifies, or against an opposition decision one of these administrative acts had finally no success, is the amount owed , in terms of enforcement of the contested administrative act was suspended, to pay interest on. Sentence 1 shall apply accordingly if the enforcement of a subsequent decision was suspended after filing a formal out-of-court or judicial appeal against a basis (section 171 paragraph 10) or an appeal decision on a decision of basis of.
(2) interest will be charged from the date of receipt of extrajudicial remedy to the authority, the administrative act is contested, or by the day of the lis pendens on the Court until the day on which the suspension of enforcement ends. Is the execution only after the receipt of non-judicial remedy or only after the lis pendens been exposed, interest begins with the tag where the effect of the suspension of enforcement begins.
(3) paragraphs 1 and 2 shall apply accordingly, if exposed to the completion of a business tax measure decision or business tax assessment for suspension of enforcement of the Einkommensteuerbescheids, of the corporate income tax assessment or a determination decision.
(4) 234 paragraph 2 and 3 shall apply section.
(5) a letter of interest is not to waive or change, if the tax bill is repealed, modified, or under section 129 after completion of the appeal.
Footnote (+++ § 237 F. 21.12.1993: accentuated cf. art. 97 § 15 paragraph 6 AOEG 1977 +++) § 238 height and calculation of interest (1) interest amount for each month of a half percent. You are from the day on which interest begins to pay; only for full months partial months are not approach. The claim to bearing expires by offsetting, is the day on which the debt of the attributable to matures, date of payment.
(2) for the calculation of interest, the amount of any of tax on the next to bearing divisible amount is rounded off by 50 euro.
Footnote (+++ § 238 para 2: accentuate cf. art. 97 § 15 paragraph 10 AOEG 1977 +++) § 239 apply accordingly to rules applicable to the taxes are fixing of interest (1) interest rates, but the fixing period of a year is. The fixing period begins: 1. in the cases of § 233a at the end of the calendar year in which the tax has been fixed, lifted, changed or corrected according to § 129, 2. in the cases of § 234 at the end of the calendar year in which the deferment has ended, 3. in the cases of § 235 at the end of the calendar year in which the fixing of evaded taxes has become incontestable , but not before the expiration of the calendar year in which instituted criminal proceedings has been legally completed, 4th in the cases of § 236 at the end of the calendar year in which has been refunded the tax or the tax paid, 5th in the cases of § 237 at the end of the calendar year in which an appeal or an application for annulment is unsuccessful final.
The fixing time limit does not expire in the cases of § 233a as long as the tax assessment, their termination, change or their correction is permitted according to § 129.
(2) interest are rounded to be set on full euro for the benefit of the taxpayer. They are only set if they amount to at least 10 euros.
Footnote (+++ § 239 F. 25.7.1988: advantage cf. art. 97 § 15 para 4 AOEG 1977 +++) (+++ section 239 para 1 F. 21.12.1993: advantage cf. art. 97 § 10 para 5 and § 15 ABS. 3 AOEG 1977 +++) 2 subsection late payment surcharges section 240 is late payment charges (1) a tax is not paid until the end of the day of the due date, a late payment surcharge of 1 per cent of the rounded lagging tax amount for each month of delay is so payable; to round off is divisible amount to the nearest 50 euro. The same applies to paying back tax remuneration and liability debt as far as the liability to taxes and to paying back tax payments. The delay does not occur pursuant to sentence 1, before the control has been set or reported on. The determination of a tax or refund is lifted, modified or corrected according to § 129, forfeited until late payment surcharges remain unaffected; the same applies if a liability notice is withdrawn, revoked, or under section 129. The void by offsetting, late payment surcharges remain unaffected, incurred up to the due date of the debt of the attributable to.
(2) late payment surcharges do not occur in tax benefits.
(3) a late payment surcharge will not be charged up to three days for a late payment. This does not apply to payment pursuant to § 224 subsection 2 No. 1 (4) in cases of the total debt incurred late payment surcharges against any defaulting debtors. Overall, however there is no higher late payment surcharge is payable as would have been forfeited if the default only on a joint and several debtor would have occurred.
Footnote (+++ § 240: application cf. art. 97 § 16 section 1 & 2 AOEG 1977 +++) (+++ § 240: application cf. § 18 para 4e UStG 1980 +++) (+++ § 240 paragraph 1: to the first-time application cf. art. 97 § 16 para 4 AOEG 1977 +++) (+++ § 240 para 1 sentence 1: to bear cf. art. 97 § 16 par. 5 AOEG 1977 +++) (+++ § 240 para 3: application cf. art. 97 § 16 ABS. 3 AOEG 1977 +++) (+++ section 240, paragraph 3, sentence 1) : To the first-time application cf. Article 97 § 16 section 6 AOEG 1977 +++) third section guarantee § 241 type of security service (1) to provide security who according to the tax laws, can they provide 1 by deposit of circulating in the territorial scope of this Act means of payment to the competent authority of financial, 2. by pledging the securities referred to in paragraph 2 which are entrusted to the safety performance committed the German Central Bank or a credit institution for the custody , which is approved to the custody business, if no other rights the right of lien. The liability of securities claims the custodian for their safekeeping and administration remains unaffected. The pledging of shares in a deposits according to § 6 of the custody Act in the adjusted version published in the Federal Law Gazette Part III, outline number 4130-1, is the pledging of securities, last amended by article 1 of the Act of July 17, 1985 (BGBl. I S. 1507) the same, 3 by pledging associated with the transfer of savings deposits with a credit institution which is approved in the territorial scope of this Act to the deposit business , if the lien proceed any other rights, 4th by pledging of claims which are entered in a book of the Covenant, a Fund of the Federation or a land, if the lien proceed any other rights, 5. by order of a) primary mortgages, ground or pension debts on land or leases that are situated within the territorial scope of this Act, b) first-class ship mortgages on ships, shipbuilding plants or floating docks , in a ship or ship building register in the territorial scope of this Act are registered, 6 by pledging of claims, for the located plot or ground lease is a first-class transport mortgage on one within the territorial scope of this Act, or by pledging of first-class land charges or pension debts on land located in the area of application of this Act or leases, if on the claims, charges or pension debt are no prior rights , 7 by debt promise, guarantee or Exchange obligations of an appropriate tax guarantor (article 244).
(2) securities within the meaning of paragraph 1 No. 2 are 1 debt securities of the Federal, a fund federal, a country, a municipality or a municipal Association, 2.
Bonds of intergovernmental institutions, the Federal Government has transferred sovereign rights which, if they are approved in the territorial scope of this Act to the official stock exchange trading, 3. Notes of the German of cooperative bank, the German settlement and State pension Bank, the Deutsche Ausgleichsbank, the Kreditanstalt für Wiederaufbau and the agricultural pension Bank, 4. be guaranteed mortgage bonds, municipal bonds and related debt securities, 5 bonds, whose interest and repayment by the Federal Government or by a country.
(3) a progress under control lock bearings of taxable goods is considered to be sufficient security for tax it vindicated.

§ 242 effect of the deposit of cash payment that no. 1 will be deposited according to section 241 para 1, the property of the Corporation skip, who belongs to the tax authority, where they have been deposited. The claim for reimbursement is not to pay interest on. With the filing, the Corporation, whose Forderung should be secured by the deposit acquires a lien on the claim for refund of deposited cash.

§ 243 pledging of securities the safety performance by pledging of securities pursuant to section 241 para 1 No. 2 is only allowed if the custodian assumes liability for the circulation. The acquisition of this guarantee includes the liability, 1 that the recovery rights of the depositor by judicial lock and seizure is not limited, 2. that the entrusted securities in the callee securities Sammellisten have been declared as stolen or reported lost and occupied with setting a payment block, nor available for the annulment or powerless, 3. that the securities holders are , or, if they are issued on the name, with Blankoindossament and are also not otherwise locked, and that the coupons and the renewal of certificates, the pieces are.

§ 244 suitable tax guarantors (1) debt promises and guarantees according to the civil code as well as article Exchange obligations are 28 or 78 of the Exchange Act as security only suitable, if by personnel have been issued or entered into, the 1 possess a fortune commensurate with the amount of the security to be paid and 2. have their general or an agreed Court of jurisdiction within the territorial scope of this Act.
Guarantees must include the waiver of the recourse according to § 771 of the German civil code. Debt pledge and surety bonds are in writing to grant; the electronic form is excluded. Collateral providers and collateral taker may not mutually each other to provide security and be not economically intertwined. Concerning the adoption of surety bonds in the procedures of the A.T.A..-Convention of December 6, 1961 (BGBl. 1965 II p. 948) and the TIR Convention of 14 November 1975 (BGBl. 1979 II p. 445) in their respectively valid versions, the Federal Ministry of finance decides. On the acceptance of guarantee statements on individual securities in the form of security titles under Regulation (EEC) No 2454/93 of the Commission of 2 July 1993 laying down detailed rules for the application of Regulation (EEC) No 2913/92 establishing the customs code of the communities (OJ EC No. L 253, p. 1) and the Convention of 20 May 1987 on a common transit procedure (OJ EC No. L 226 p. 2) in their respectively valid versions, the Federal Finance Office decides North.
(2) the federal financial management can allow credit institutions and businesslike for other security-providing insurance companies generally as a tax guarantor, if they are competent in the area of application of this Act to conduct business. The federal financial management is responsible for the approval, in whose district the seat of the company is located. For foreign companies, which have a branch in the area of application of this Act, the jurisdiction is determined according to the place of establishment, with several branches according to the place of the most economically important; no branch is the federal financial management is responsible, a guarantee should be applied in their district for the first time. Registration is a limit to be set (the amount of guarantee). Total liabilities indebtedness, guarantees and Exchange obligations, tax guarantor against the financial administration took over, may not exceed the amount of the guarantee.

§ 245 safety performance by other others as the collateral referred to in § 241 can the CCRA discretion be. To prefer assets which offer greater security or can be recycled at admission also extraordinary circumstances without significant difficulty and within reasonable period of time.

§ Determined in its sole discretion, are 246 acceptance values the financial authority to carry items as to what values. However, the acceptance value must not exceed the revenue minus the cost of recovery to be expected in a recovery. He is allowed in article 241, paragraph 1 No. 2 and 4 listed objects and movables, which are adopted under the article 234 para 3, according to section 245 as security section 236 and section 237, sentence 1, of the civil code values.

Section 247 exchange of collateral who has made security after the sections 241 to 245, is authorized by another to the sections 241 to 244 appropriate security to replace the security or any part.

§ 248 additional contributions is a security inadequate, shall supplement or there is any other security to provide.
Part six enforcement first section General provisions § 249 enforcement authorities (1) that financial authorities may administrative acts, with which a cash benefit, other action, toleration or omission is required, enforce administrative action. The same applies to tax registrations (paragraph 168). Law enforcement authorities are the tax offices and the main customs offices; § 328 paragraph 1 sentence 3 shall remain unaffected.
(2) to the preparation of the enforcement of the financial authorities to determine the assets and income of the enforcement debtor. The CCRA may use also with law enforcement because other cash benefits as taxes and tax benefits known and protected according to § 30 data who may use them with law enforcement due to taxes and tax benefits.

§ 250 request for enforcement (1) where an enforcement authority on request of another enforcement authority enforcement performs, she takes the place of the other enforcement authority. The requesting authority remains responsible for the enforcement of the claim.
(2) abides by the requested authority shall decline jurisdiction or keeps them so the action to which it has been requested, inadmissible, it informs their concerns the requesting authority. This consists on the execution of the request and the requested enforcement authority rejects the execution, the supervisory authority of the requested authority shall decide.

§ 251 enforceable administrative acts (1) administrative acts can be enforced, if not their execution suspended or blocked enforcement by filing an appeal is (§ 361; § 69 the financial court order). Import and export tax notices can be enforced only as far as is not subject to the obligation of the debtor to the tax payment (article 222 para 2 of the Customs Code).
(2) affect the rules the insolvency act as well as section 79, paragraph 2, of the Federal Constitutional Court Act. The tax authority is entitled to enforce para 1 of the insolvency order against the debtor in the administrative way in the cases of section 201, paragraph 2, articles 257 and 308.
(3) makes the financial authority in the insolvency proceedings a from the tax obligation as the insolvency claim claim, she finds the insolvency claim by written administrative act, if necessary.
Footnote (+++ section 251, paragraph 2, sentence 1 and paragraph 2 set 2: accentuate cf. art. 97 § 11a AOEG 1977 +++) (+++ § 251 par. 3: advantage cf. art. 97 § 11a AOEG 1977 +++) § 252 of enforcement creditor In the enforcement proceedings applies the Corporation as a creditor of the claims to be enforced, which belongs to the executing authority.

§ 253 enforcement debtor enforcement debtor is the one against whom an enforcement proceeding depends on section 249.

§ 254 conditions for the beginning of the may enforcement (1) Save as otherwise provided, begin the enforcement only when performance is due and the execution debtor is been prompted to the performance or tolerance or omission (performance bid), and since at least one week has elapsed the prompt. The performance requirement can be associated with the administrative act to be enforced. A power bid is required even if the administrative act against the enforcement debtor, without be disclosed to him. As far as the enforcement debtor has not provided a performance owed by him on the basis of a tax declaration, there is no need a power bid.
(2) a power bid because of the late payment charges and interest rates need not, if they are recovered along with the tax. This applies to the costs of enforcement if they are recovered along with the main claim.

§ 255 enforcement against legal persons of under public law
(1) against the Federal Government or a land, the enforcement is not allowed. In addition, enforcement against legal persons of under public law, which are subject to the supervision of the State, is permitted only with the consent of the supervisory authority concerned. The supervisory authority determines the date of execution and the assets can be enforced in that.
(2) to public banks, the restrictions of paragraph 1 do not apply.

§ 256 objections to enforcement are objections against the administrative act to be enforced outside the enforcement procedure to track the remedies approved.

§ 257 to set adjustment and limitation of enforcement (1) who is executing or limit, as soon as 1 the validation requirements of § 251 1 have fallen away, 2. the administrative act, which will be carried out, shall be repealed, 3. entitlement to the power has gone out, 4 the performance is been deferred.
(2) in the cases of paragraph 1 Nos. 2 and 3 are already taken enforcement measures be repealed. Is the administrative act has been cancelled by a court decision, so this applies only if the decision has become final and not on the basis of the decision a new administrative act is to adopt. In addition, the enforcement measures remain, if not its repeal has been expressly ordered.

§ 258 interim setting or limitation of enforcement as far as in some cases enforcement unfair is, the executing authority may temporarily adjust or limit or revoke an executory measure.
Second section enforcement due to monetary claims 1 subsection General provisions § 259 reminder of the enforcement debtor to be dunned usually before the beginning of enforcement with a payment period of a week. A reminder not needed, if the enforcement debtor prior to maturity is reminiscent of the payment. The payment can be remembered also by public notice generally.

§ 260 indicating the fault reason In the enforcement order or garnishment available is the fault reason to specify for the amounts of money to be driven in.
Footnote (+++ § 260: application cf. Article 97 article 17 AOEG 1977 +++) § 261 crackdown claims from the tax obligation may be suppressed if it is established that the recovery will not succeed, or if the cost recovery out of proportion to the amount.

§ 262 of the rights of third parties (1) claimed a third party, make that a law hinderndes the sale stand him on the subject of enforcement or are according to the § 772 to 774 objections of the civil procedure code, so the opposition against the enforcement, if necessary, by action before the ordinary courts is to claim. Who to the tolerance of the enforcement of an assets that is managed by him, is obliged, if he asserts that corresponding items of the enforcement were concerned applies also in third place. What rights prevent the sale, is determined by common law.
(2) the §§ 769 and 770 of the Civil Procedure Code apply for the setting of execution and the abolition of enforcement measures.
(3) the action is to raise, in whose district the enforcement is carried out exclusively at the Court. Is the complaint directed against the Corporation of which the enforcement authority, and the enforcement debtor, so they are armed comrades.

§ 263 enforcement against spouses or life partners for the enforcement against spouses or life partners are the provisions of §§ 739, 740, 741, 743, 744a and 745 of the civil procedure code according to to apply.
Footnote (+++ § 263: application cf. Article 97 section 1 para 10 AOEG 1977 +++) section 264 is executing against the usufructuary for the attachment of items which are subject to the usufruct to a fortune, to apply the provisions of section 737 of the code of civil procedure according to.

Section 265, the provisions of §§ 1958 1960 of civil procedure according to apply para 3, § 1961 of the civil code, as well as sections of the 747, 748, 778, 779, 781-784 are enforcement against heirs for the enforcement against heirs.

§ 266 other cases of limited liability the provisions of §§ 781-784 of civil procedure are on that for section 1489 of the civil code is code a limited liability, the provision of § 781 of the code of civil procedure on that after the §§ 1480 to apply code entering limited liability according to 1504 and 2187 of the civil.
Footnote (+++ § 266: accentuated cf. art. 97 § 11a AOEG 1977 +++) § 267 enforcement proceedings against not unincorporated associations of persons when not incorporated associations which are taxable as such, an enforceable administrative act against the Association is sufficient for the enforcement in its assets. This applies correspondingly for assets of purpose of and other taxable entity similar to a legal person.
2. subsection Division a total debt of § 268 are principle persons jointly and severally liable, because they together are been predisposed to a tax on income or wealth tax, so each of them can apply for enforcement because these taxes each will be limited to the amount, which is in accordance with §§ 269-278 at a division of tax yields.

§ 269 in which at the time of application for taxation according to the income or the assets tax office in writing to apply (1) which is application, or to declare the minutes.
(2) the application can be made at the earliest after the announcement of the power bid. After full repayment of tax arrears, the application is no longer allowed. The request must contain all the information that are necessary for the tax, insofar as this information not resulting from the tax return.

§ 270 General distribution scale is the lagging tax be divided according to the ratio of the amounts which would result in individual assessment in accordance with section 26a of the income tax Act and sections 271 to 276. Here, the factual and legal findings based created the tax assessment on the combined investment, as far as the application of the rules on the single investment leads to deviations are decisive.
Footnote (+++ section 270: to first-time application cf. Article 97 section 17e AOEG 1977 +++) § 271 distribution scale the wealth tax for the wealth tax is divided as follows: 1 for the calculation of assets and the wealth tax of the individual joint and several debtor is to be subject to the derogations in paragraphs 2 and 3 of the provisions of the assessment Act and of the wealth tax law in the version has located the aid assessment based.
2. assets of spouses or life partners, when the combined investment as agricultural and forestry assets or business assets have been allocated to the other spouse or life partner, own land and forestry assets to be or treated as own assets.
3. debt attributed assets to economic context not linked specific, a joint and several debtor, be discontinued at each solidary to equal parts as far as a particular debtor can be unable to determine.
Footnote (+++ § 271: application cf. Article 97 section 1 para 10 AOEG 1977 +++) § 272 for advance payment (1) the arrears payments are distribution scale divided in the ratio of the amounts, which would result in a separate setting of the advance payments. A request for distribution of advance payment is considered maturing advances and a possible final payment at the same time request for further distribution in the same assessment period. After conducting the assessment, a final distribution is to make. To divide the entire tax minus the amounts received were not involved in the distribution of advance payments. The amounts paid by him on the divided payments are each jointly and severally liable to account. An overpayment to the allocation amount, resulting is so to repay the overpaid amount.
(2) the advance payments only allocated after the investment, the allocation scale applicable to the assessed tax is applied.

§ Leads the change of a tax assessment or their rectification 273 allocation scale for tax claims (1) according to article 129 to a tax-additional tax, stemming from the additional lagging tax in proportion of the additional amounts to split, resulting in a comparison of the adjusted individual investments with the previous assessments of individual.
(2) the distribution scale referred to in paragraph 1 shall not apply when the previously fixed tax is not yet extinguished.
Footnote (+++ § 273 section 1: for the first-time application cf. Article 97 section 17e AOEG 1977 +++) § 274 special distribution scale by derogation from paragraphs 270 to 273 can the backward control to a standard proposed by the Solidary Community be divided, if the repayment is guaranteed. The joint proposal is submitted in writing or writing to declare; He is to sign all solidary.

section, 275 (dropped out) § 276 lagging tax, introduction of the enforcement
(1) is made the request prior to the initiation of enforcement at the financial authority, which is the date of receipt of the allocation request to divide tax owed.
(2) the application is submitted after initiation of enforcement, which is at the time of the initiation of the enforcement of the tax owed, which is enforced, to split.
(3) tax deductions and separately fixed payments are in the Division even to include, when they have been paid prior to the submission of the application.
(4) the lagging tax are also late payment surcharges, interest and late charges.
(5) enforcement is initiated with the copy of residue indication.
(6) payments, which have been done in the cases of paragraph 1 upon request, in the cases of paragraph 2 after initiation of enforcement by a joint and several debtor or which are to be included pursuant to paragraph 3 in the Division, be applied the debtor who has made them or for which they are made. An overpayment to the allocation amount, results is so to repay the overpaid amount.
Footnote (+++ § 276 para 4: to the application see § 9 par. 5 sentence 2 InfrAG +++) § 277 enforcement as long as do not have the request for limitation of enforcement is incontestably decided, enforcement measures may only if performed when this is necessary for the securing of a claim.

§ 278 limitation of enforcement (1) after the distribution must be carried only in accordance with the amounts attributable to the individual debtor enforcement.
(2) free of charge assets apply to a tax debtor by a person assessed together with him in or after the assessment period, there are still tax arrears for the, so can the receiver until the end of the tenth calendar year after the date of the applicant of the allocation decision about the amount arising pursuant to paragraph 1 to be the mean value of this affection for the tax claim. This does not apply to common occasional gifts.

Section 279 is form and content of the Division decision (1) on the request for limitation of enforcement to decide after initiation of enforcement by written notification (split decision) regards the parties uniformly. A decision is not required, however, if no enforcement measures taken or already taken enforcement action is cancelled.
(2) the decision of the Division shall contain the amount of pro-rata tax attributable to each jointly and severally; an instruction is to add, what remedy is allowed, and within what period of time and with what authority he is to insert. It should also contain: 1 the amount of tax allocated to, 2. decisive for the calculation of the backward tax time, 3 the amount of tax bases, which have been attributed to the individual shall if the debtors has deviated from the instructions, 4. the amount of tax attributable to the individual debtors at single assessment (article 270), 5 the amounts attributable to the split control of the Gesamtschuldners are.
Footnote (+++ article 279, paragraph 2, sentence 2 No. 4: for the first-time application cf. Article 97 section 17e AOEG 1977 +++) the allocation decision can change the allocation decision (1) except only changed in the cases of § 129 the lagging tax repeal or change the tax assessment or its correction under section 129, increased when 1 subsequently known, that the Division on incorrect information is based and the residual tax due to false sharing completely or partially could be recovered, 2. § 280 or diminished.
(2) after the execution of an amendment of the allocation decision or its correction is no longer allowed according to article 129.
3. subsection attachment of movable property I. General section 281 seizure (1) the attachment of movable property is carried out by garnishment.
(2) the garnishment may be extended no further than is required to cover the amounts of money to be driven in and the costs of enforcement.
(3) the seizure is omitted if the recovery of the debtor objects a surplus above do not expect the costs of enforcement.

§ 282 effect of attachment (1) through the seizure the Corporation of which the executing authority, acquires a lien of the repossessed asset.
(2) the lien in relation to other creditors granted same rights as a lien within the meaning of the civil code; it going deposit and preferential rights are not equivalent to this lien in bankruptcy proceedings.
(3) the Lien by a previous seizure going one, that is established by a subsequent attachment.

§ 283 exclusion of warranty claims a subject on the basis of the pledge is sold, so a warranty not entitled to the purchaser because of a lack of law or because of a lack of the sold thing.

§ 284 asset information of the enforcement debtor (1) the enforcement debtor must the executing authority at their request for the enforcement of a claim information about his assets grant in accordance with the following rules, if he pays the claim within two weeks after the enforcement authority having regard to the obligation has asked him to submit of the financial information for payment. In addition, he has his birth name to specify his date of birth and the place of his birth. The enforcement debtor is a legal person or an Association of persons, so he has his company, to specify the number of the page of the register in the commercial register and its seat.
(2) to exchange of information, the enforcement debtor has to specify all assets belonging to him. Claims, reason and evidence are described. To specify are: 1 the paid sales of the enforcement debtor to a related person (§ 138 of the insolvency order), this in the last two years before made the appointment under paragraph 7 and the submission of financial information;
2. the unpaid services of the enforcement debtor that has made this in the last four years prior to the date under paragraph 7 and the submission of financial information, provided that it has not focused on common occasional gifts of small value.
Things that are obviously not subject to Nos. 1 and 2 of the code of civil procedure of the seizure pursuant to section 811, paragraph 1 need not be specified, unless that is an Exchange attachment eligible.
(3) the enforcement debtor has to log in lieu of oath to insure the information to have making correct and complete paragraphs 1 and 2 to the best of my knowledge and belief. Before acceptance of the affidavit is the enforcement debtor about the importance of the affidavit, in particular about the criminal consequences of an incomplete or incorrect affidavit to instruct.
(4) an enforcement debtor, in § 802 c of the code of civil procedure asset information referred to has given in this regulation or within the last two years, is only obliged to re submit if his financial circumstances have changed considerably. The enforcement authority has officio to determine whether the Central Court of enforcement § 802 k para 1 of the code of civil procedure in the last two years an assets folder due to a debtor's asset information have been installed.
(5) for the loss of the asset information, the executing authority is responsible, in whose district the domicile or the residence of the enforcement debtor is located. These conditions by the executing authority, which operates the enforcement, are not available, so she can remove the asset information if the enforcement debtor to their submission is ready.
(6) the summons to the date to submit of the financial information shall be notified to the execution debtor; She can be set 1 connected with the deadline referred to in paragraph 1. The date should be determined before the expiration of one month after service of the summons to submit of the financial information. An appeal against the order of the delivery of assets report has no suspensive effect. The enforcement debtor has the date to submit the documents required for the asset information. About this and about his rights and obligations under paragraphs 2 and 3, the consequences of a lesson date omission or breach of its duty to provide information as well as the possibility of registering directory of the debtor if the asset information the enforcement debtor when the charge is to teach.
(7) the date to submit of the financial information the executing authority creates an electronic document with the information required under paragraphs 1 and 2 (Fortune directory). This information is to read the enforcement debtor prior to issuing the insurance pursuant to paragraph 3 or for review on a screen play. An expression is to request him grant. The executing authority deposited the assets directory on the Central Court according to § 802 k para 1 of the civil procedure code. Form, recording, and transmission of the assets directory have to comply with the requirements of regulation according to § 802 k para 4 of the code of civil procedure.
(8) the enforcement debtor without sufficient excuse in the appointment scheduled to submit of the financial information prior to the paragraph 5 1 designated enforcement authority didn't show up set or refuses without reason providing the financial information, the enforcement authority, which operates the enforcement, may request the order of detention to enforce the tax. The District Court in whose district of the enforcement debtor at the time of the deadline referred to in paragraph 1 is responsible for the arrangement of the prison sentence 1 resident or in the absence of such has his whereabouts. The sections 802 are g to 802j of the code of civil procedure apply mutatis mutandis. The arrest of the enforcement debtor is carried out by a bailiff. section 292 of the Act shall apply mutatis mutandis. After the arrest of the enforcement debtor, asset information can be removed by the bailiff responsible according to § 802i of the code of civil procedure, if the seat of the authority referred to in paragraph 5 is not in the District of the Court with jurisdiction for the bailiffs Office, or where the acceptance of assets report by the enforcement authority is not possible. The decision of the District Court rejected the application of the enforcement authority on the order of detention is subject to sections 567 to 577 of the code of civil procedure the complaint to.
(9) the executing authority may order the registration of the enforcement debtor debtor Directory h para 1 of the civil procedure code according to § 882, if 1 the enforcement debtor of his obligation to submit of the financial information is not fulfilled, 2 would be an enforcement obviously not suitable according to the contents of the assets, to a full satisfaction of the claim, the asset information was requested because of the or because of the executing authority subject to the deadline could require a wealth information set 1 and the blocking effect referred to in paragraph 1 pursuant to paragraph 4 , or 3. the enforcement debtor, within one month after submission of assets report the claim because of the asset information was requested, fully satisfied. The same applies if the executing authority subject to the deadline may demand a wealth information set 1 and the blocking effect paragraph 1 pursuant to paragraph 4, unless the enforcement debtor satisfies the claim within one month, after he has been advised of the possibility of the entry in the directory of the debtor.
The entry arrangement to be established shortly. Shall be notified to the execution debtor. paragraph 3 of the code of civil procedure shall apply accordingly § 882 c.
(10) an appeal against the registration arrangement pursuant to paragraph 9 has no suspensive effect. After a month since delivery the enforcement authority has the registration arrangement h para 1 of the civil procedure code the Central Court according to § 882 to electronically transmit the data referred to in (b) paragraph 2 and 3 of the code of civil procedure § 882. This does not apply if requests for granting a suspension of enforcement of the registration arrangement are pending before this Act or section 69 of the Court's financial regulations according to § 361, have the prospect of success.
(11) is the entry in the directory of the debtor according to h para 1 of the code of civil procedure § 882, decisions concerning legal remedies of the enforcement debtor against the registration order by the Court or by the executing authority shall be according to § 882 electronically h para 1 of the civil procedure code the Central Court. Form and submission of the registration arrangement pursuant to section 10 sentences 1 and 2, as well as the decision pursuant to sentence 1 have to comply with the requirements of regulation according to § 882 h para 3 of the code of civil procedure.
II. enforcement in terms of section 285 enforcement officers (1) leading authority the attachment of movable property by enforcement officials off.
(2) the enforcement officer to the enforcement is authorized through written or electronic order of the enforcement authority the enforcement debtor and third parties; the order must be presented on request.

§ 286 enforcement in terms of (1) things that are in the custody of the enforcement debtor, the enforcement officer as a result that he takes her in possession pfändet.
(2) other things than money, valuables and securities are in the custody of the enforcement debtor, if the satisfaction this is not endangered. Keep the things in the custody of the enforcement debtor, seizure is only effective if it is made can be seen through establishment of seals or in any other way.
(3) the enforcement officer has to inform the seizure the enforcement debtor.
(4) these rules apply also to the seizure of things in the custody of a third party, which is ready for its release.

§ 287 authorized powers of enforcement officers (1) which is enforcement officials to search both residential and business premises, as well as the containers of the enforcement debtor, insofar as required by the purpose of the enforcement.
(2) he is authorized to open locked doors and containers.
(3) when he encounters resistance, he can use force and to do this, seek assistance from police officers.
(4) the residential and business premises of the enforcement debtor may be searched without his consent only on the basis of a court order. This does not apply if obtaining the arrangement would jeopardize the success of the search. The District Court is responsible for warrant for a search, in whose district the search should be performed.
(5) the enforcement debtor agrees to the search, or is issued an injunction against him pursuant to paragraph 4 sentence 1 or pursuant to paragraph 4 so people have set 2, the joint custody to the residence or business premises of the enforcement debtor have to put up with the search. Undue hardship to owners of custody are to be avoided.
(6) the arrangement is pursuant to paragraph 4 to show in the execution.

§ 288 further witnesses will be resisted when an enforcement action or an enforcement action in the residential or business premises of the enforcement debtor is neither the enforcement debtor or an adult member of the family, an adult permanent roommate or one at the enforcement debtor currently employed person, so the enforcement officer has to involve two adults or a municipal or police officers as witnesses.

§ 289 time (1) enforcement at night-time (§ 758a (4) sentence 2 of the code of civil procedure), as well as on Sundays and state-recognised public holidays may be carried out an enforcement action only with written or electronic permission of the executing authority.
(2) the permit must be presented at the request of the Enforcement Act.

§ 290 prompts and messages of the enforcement officers are the calls and other messages that belong to the enforcement actions, by the enforcement officer orally to adopt and fully, to record in the minutes; can they verbally not be adopted, the executing State is one of the call or message to comes to send a copy of the transcript.

§ 291 transcript (1) the enforcement officer has any enforcement action to make a transcript.
(2) the minutes must contain: 1. place and time of the recording, 2. the subject of enforcement action under a short mention of operations, 3. the names of the people, which is been negotiated, 4. the signatures of the persons and the comment that was signed after a lecture or presentation for review and approval, 5. the signature of the enforcement officers.
(3) has no 4 is not enough one of the requirements under paragraph 2 are can, is to state the reason.
(4) the minutes can be created electronically. Paragraph 2 no not apply 4 and 5, as well as Section 87a, paragraph 4, sentence 2.

§ 292 averting attachment (1) who can enforcement debtor seizure just turn away, if he pays the amount owed to the enforcement officer or can prove that a payment has been granted him, or that the debt is extinguished.
(2) paragraph 1 shall apply accordingly if the enforcement debtor shall submit a decision from the resulting the inadmissibility of to be attachment or if he submits a post or bank receipt, from the results, that he has paid the amount owed.

§ 293 deposit and preferential rights of third parties (1) the seizure of a thing a third party who is not in possession of the thing, may not oppose due to a lien or preferential right. He can however preferably satisfaction from the proceeds of the claim without regard to whether his claim is due or not.
(2) for a lawsuit on preferably satisfaction, the Court, in whose district is has been seized is exclusively responsible. Is the complaint directed against the Corporation of which the enforcement authority, and the enforcement debtor, so they are armed comrades.

§ 294 ungetrennte fruits (1) fruits, which are still not separated from the ground, can be seized as long as they are not taken by attachment of immovable property in fitting. You must be not earlier than one month before the ordinary time of maturity seized.
(2) a creditor who has a right to satisfaction from the plot, § 262 may oppose the seizure after, if not for a claim is gepfändet that's going on with law enforcement in the plot.

§ 295 Unpledgeable by terms of §§ 811-812 and 813 apply paragraphs 1 to 3 of the civil procedure code, as well as the restrictions and prohibitions which exist under other legal provisions for the seizure of things. The executing authority takes the place of the enforcement court.

§ 296 foreclosed things are recycling (1) on the written order of the executing authority to auction publicly. A public auction is the auction on site or 2. 1 the public auction on the Internet platform www.zoll-auktion.de.
The auction takes place usually by the enforcement officer. § 292 shall apply mutatis mutandis.
(2) in the case of seizure of money, removing considered payment of the enforcement debtor.

Section 297 suspension of exploitation which can executing authority recovery foreclosed matters, arranging payment temporarily suspend if immediate recovery would be inequitable.

§ 298 auction (1) repossessed things may be not auctioned a week before since the day of the seizure, if not the execution debtor with an earlier auction agrees or it is required to avert the risk of a significant reduction in value or to avoid disproportionate costs of long-term storage.
(2) time and place of the auction are publicly known to make; Here are the things that are to be auctioned, generally to refer to. At the request of the executing authority, a municipal official or a police officer of the auction has to attend. Sentences 1 and 2 shall not apply to an auction after § 296 paragraph 1 sentence 2 number 2 (3) § 1239 paragraph 1 sentence 1 of the German Civil Code shall apply mutatis mutandis; at the auction site (section 296, paragraph 1, sentence 2 number 1) is also section 1239, subsection 2 of the civil code according to to apply.

§ 299 supplement (1) at the auction site (section 296 paragraph 1 sentence 2 No. 1) a three-time call should be preceded by the supplement to the highest bidder. At an auction in the Internet (section 296, paragraph 1, sentence 2 number 2) the surcharge of the person is granted, has issued the auction at the end, the highest bid, unless unless the auction is prematurely terminated. She is notify of the supplement. Article 156 of the Civil Code shall apply mutatis mutandis.
(2) the handing over of a bid thing may take place only against cash payment. At an auction in the Internet, the awarded thing may also are issued, if the payment to the account of the financial authority is credited. Shall be sent to the thing proposed to, the delivery with the transfer to the person for the execution of the shipment is considered causes.
(3) has the highest bidder at the time specified in the conditions of sale, or in the absence of such a provision before the end of the auction date requires the delivery against payment of the purchase money, the thing is sold elsewhere. The highest bidder will not be admitted to a further bid; He is liable for the loss, he shall not be entitled to additional revenue.
(4) if the contract awarded to the creditor, so this is so far exempt from the obligation to the applicable payment as proceeds to use is after deducting costs of enforcement to its satisfaction. As far as the creditor of the obligation to the applicable payment is exempt, the amount is deemed to be paid by the debtor to the creditor.

§ 300 minimum bid (1) the surcharge shall be issued only on a bid, which reached at least half of the normal sales value of the goods (bid). The normal sales value and the minimum bid should will be announced when bidding out.
(2) the contract is not awarded because a bid reached the minimum bid has not been given, so the lien remains. The enforcement authority may at any time to determine a new auction date or arrange other exploitation of the repossessed things according to § 305. Is otherwise exploitation is arranged, paragraph 1 shall apply mutatis mutandis.
(3) gold and silver stuff may be beaten to also see their gold or silver value. Is a bid gestattendes the contract is not issued, the items on the order of the executing authority Freehand can be sold. The sale price must not fall below the gold or silver value and half of the normal sales value.

§ 301 setting the auction (1) the auction is set as soon as sufficient proceeds to cover to be driven with amounts including the costs of enforcement.
(2) the receipt of the proceeds by the auction officials shall be deemed payment of the enforcement debtor, unless that the proceeds be deposited (Section 308 subsection 4). The entrance of the proceeds to the account of the financial authority is considered to be payment within the meaning of sentence 1 in an auction on the Internet.

Section 302 securities are attached securities which have a stock exchange or market price, from FreeHand to the daily rate for sale; other securities are to auction under the General rules.

§ 303 registered securities is a pledged securities on a name, so the enforcement authority is entitled, the transcription of the name of the purchaser or, if is a bearer instrument, written to a name, to make the reverse transformation into a bearer instrument to achieve and the necessary explanations in place of the execution debtor.

§ 304 auction couples fruit attached fruits that are still not separated from the ground may only be auctioned after the maturity. The enforcement officer has to harvest them if he not sold it before the separation.

§ 305 special recovery at the request of the enforcement debtor or for special reasons of expediency may order the enforcement authority, that is to use an attached thing in a different way or at another place, as determined in the preceding paragraphs, or to auction by a person other than the enforcement officials.

§ 306 is enforcement in spare parts of aircraft (1) for the attachment of spare parts, which are covered a register liens on an aircraft according to article 71 of the law on rights of air vehicles, section 100 of the Act on rights of aircraft; the enforcement officer takes the place of the bailiff.
(2) paragraph 1 shall apply for the enforcement in spare parts, which are the right of a foreign aircraft covered, with the proviso that the provisions of section 106, paragraph 1 are to be considered no. 2 and paragraph 4 of the law on rights of air vehicles.

§ 307 port attachment (1) to the attachment of already foreclosed things enough to be recorded in the minutes statement of enforcement officials, that he pfändet the case for requiring lawmakers. More seizure the enforcement debtor must be communicated.
(2) has been made the first seizure by a bailiff or other enforcement authority, a copy of the transcript is that enforcement authority or bailiff to send. A bailiff who pfändet one thing that is already gepfändet on behalf of an enforcement authority has the same obligation.

§ 308 recovery with multiple attachment (1) is attached same thing several times by enforcement officers or enforcement officers and bailiffs, so only the first garnishment founded the competence to the auction.
(2) a creditor operates the auction, so will be auctioned for all involved creditors.
(3) the proceeds will be distributed according to the order of the seizure or after agreed the participating creditors.
(4) the proceeds to cover the claims is insufficient and requires a believer for the the second or a subsequent seizure has been made, without the consent of the remaining creditors involved a different distribution than after the order of seizure, is the State of affairs under deposit of the proceeds is District Court, in whose district the gepfändet to display. The documents, which relate to the procedure, the display shall be attached. The §§ 873 and 882 of the code of civil procedure apply to the distribution process.
(5) will be seized for various creditors at the same time, so the provisions of paragraphs 2 to 4 shall apply, that the proceeds will be distributed according to the ratio of receivables.
III. enforcement in receivables and other property rights § 309 attachment a monetary claim (1) a debt should be seized, as the enforcement authority to prohibit the third party debtor in writing has become any disposition of the claim, in particular its confiscation, of the enforcement debtor to pay, and the enforcement debtor to in writing, contain (attachment available). The electronic form is excluded.
(2) the seizure is effected, if the attachment order is delivered to the debtor. The to be on the garnishee garnishment available to describe the amount of money to be driven in only in one lump sum, without specifying the types of taxes and the periods for which it is due. The delivery is to inform the enforcement debtor.
(3) in the case of seizure of an account of the execution debtor with a credit institution credits the §§ 833a and 850 l of the code of civil procedure shall apply mutatis mutandis. l of the code of civil procedure § 850 is considered with the proviso that applications where according to § 828 paragraph 2 are competent court to make the code of civil procedure.

§ 310 attachment a claim secured by mortgage (1) for the attachment of a claim for a mortgage which is required except attachment available the handing over of the briefs of mortgage to the enforcement authority. Passing is considered to have been effected when the enforcement officer takes away the letter. The issuance of the mortgage note is excluded, the seizure in the land register must be entered; the enlistment due to attachment available on request by the enforcement authority.
(2) if the garnishment before passing the mortgage note or the registration of attachment provided to the debtor, seizure shall this compared to delivery its causes.
(3) these regulations do not apply, as far as claims to the benefits referred to in section 1159 of the Civil Code shall be seized. The same applies a securing mortgage in the case of § 1187 of the civil code by the seizure of the main claim.

Section 311 requires attachment of a receivable secured by ship mortgage or register liens on an aircraft (1) who is pledging a demand for the mortgage of a ship, entered in the ship register or the register of shipbuilding.
(2) the seizure of a claim for which a register liens on an aircraft which requires registration in the register of liens on aircraft.
(3) the seizure is entered due to attachment available on request by the enforcement authority under paragraphs 1 and 2. § 310, paragraph 2 shall apply mutatis mutandis.
(4) paragraphs 1 to 3 shall not apply insofar as designated services to the pledging of claims to that in article 53 of the law on rights in registered ships and shipbuilding plants and in article 53 of the law on rights of air vehicles. The same is true if the principal is gepfändet when a ship mortgage for a claim from a bond on the holder, a change or an other paper transferable by endorsement.
(5) for the seizure of assets, for which there is a right of a foreign aircraft, article 106, paragraph 1 is no. 3 and paragraph 5 of the law on rights of air vehicles.

§ 312 attachment of a receivable from indossablen securities claims arising from bills and other securities that can be transferred by endorsement, thus seized, that the enforcement officer takes the papers owned.

§ 313 pledging continuous references (1) the lien, which through the attachment of a claim existing content claim or a similar ongoing remuneration acquired, also extends to the amounts which become due later.
(2) the seizure of a service income meets the income which the enforcement debtor to transfer to another Office, obtaining transfer of a new Office or a pay raise has. This does not apply when changing the service Mr.
(3) the employment or service relationship ends and enforcement debtor and debtor 9 months do not constitute such a new, so extends the attachment on the demand from the new employment or service relationship.

§ 314 collection available (1) which allocates enforcement authority's recovery of the foreclosed amount receivable. Section 309, paragraph 2 shall apply mutatis mutandis.
(2) the confiscation order can be connected to the attachment available.
(3) if the confiscation of a foreclosed with a financial institution credits of an enforcement debtor who is a natural person, is arranged, so section 835, paragraph 3, sentence 2 and paragraph 4 of the code of civil procedure shall apply mutatis mutandis.
(4) if the confiscation of a repossessed non-recurring payable compensation of an execution debtor who is a natural person, arranged for personally performed work or services, or other income that are not labour, § 835, paragraph 5 of the code of civil procedure shall apply mutatis mutandis.

§ 315 effect of recovery available (1) the confiscation order replaces the formal statements of the enforcement debtor, depends on which common law permission to collect. You enough even when a claim for a mortgage, ship mortgage or a register liens on an aircraft is. In favour of the debtor, a wrongly issued confiscation order applies the enforcement debtor to as long as legitimate, until it is cancelled and the debtor thereof is experiencing.
(2) the enforcement debtor is obliged to give information to the assertion of the claim and to publish the documents existing of the claim. The enforcement debtor does not provide you with the information he is required to enter to log and affidavit to affirm his statements at the request of the executing authority. The executing authority may modify the affidavit of location of the thing. § 284 paragraph 5, 6 and 8 shall apply mutatis mutandis. The executing authority can take away the documents by the enforcement officer or force their publication after the sections 328 to 335.
(3) if the documents not found, which has enforcement debtor on request the enforcement authority to log in lieu of oath to insure that he does not have the documents, also did not know where they are. Paragraph 2 sentence 3 and 4 shall apply mutatis mutandis.
(4) If a third party has the deed, so the executing authority can claim also the enforcement debtor's recovery.

Section 316 Declaration obligation of garnishee (1) on request which has enforcement authority you the debtor within two weeks of the delivery of the attachment available on counting to explain: 1. whether and to what extent he acknowledge the claims as justified and was willing to pay, 2. whether and which claims raise other people on the call, 3. whether and which claims the requirement for other creditors was gepfändet;
4. If within the last twelve months in terms of the account, whose balances have been seized, the Unpledgeable of credits has been ordered according to § 850 l of the code of civil procedure, and 5 whether para 7 of the code of civil procedure the account, its having well is been seized a seizure protection account within the meaning of § 850 k.
The Declaration of the garnishee to number 1 does not constitute acknowledgement of guilt.
(2) the solicitation of this statement can be recorded in the garnishment order. The debtor shall be liable to the enforcement authority for the damage resulting from the non-fulfilment of his obligation. It can be stopped to make of the Declaration by a penalty. § 334 is not applicable.
(3) §§ 841-843 of the civil procedure code shall apply.

§ 317 other kind of exploitation is the attached request conditionally or older or their recovery difficult, so the enforcement authority may order that she exploit is in any other way; Section 315, paragraph 1 shall apply mutatis mutandis. The enforcement debtor is hearing, if not an announcement outside the scope of the law or a public notice is required prior to.

§ 318 except the sections 309 to 317 the following provisions of claims for publication or performance of things (1) for the enforcement of claims for publication or performance of things apply.
(2) for the attachment of a claim concerning a movable, the executing authority arranges that the matter to the enforcement officer to issue was. The thing is utilized as an attached thing.
(3) in the case of seizure of a claim relating to an immovable property, the executing authority orders that the thing to a trustee to release was ordered by the District Court of the located thing at the request of the executing authority. The right of transfer of ownership, is the trustee as a representative of the enforcement debtor to leave. With the transfer of ownership to the execution debtor, the Corporation of which the executing authority, acquired a backup mortgage for the claim. The trustee has to grant the registration of securing mortgage. The enforcement in the released thing is effected according to the regulations on the enforcement in immovable property.
(4) paragraph 3 shall apply accordingly if the claim concerns a ship registered in the ship register, a shipbuilding factory or swimming dock, which is registered in the ship register or can be entered in this register or an aircraft which is registered or is registered after deletion in the aircraft role still in the registry for liens on aircraft in the aircraft role.
(5) compensation is the trustee upon request to grant. The compensation allowed the receiver item *) not exceed fixed remuneration.
---*) Must be correctly: "Receivership regulation" section 319 Unpledgeable claims restrictions and prohibitions that exist according to §§ 850 to 852 of the code of civil procedure and other legal provisions for the attachment of debts and claims, shall apply mutatis mutandis.

§ 320 multiple attachment of a receivable
(1) a demand by several law enforcement agencies or by an enforcement authority and a court is gepfändet, the paragraphs 853 to 856 shall apply accordingly to the civil procedure code and section 99 para 1 sentence 1 of the law on rights of air vehicles.
(2) lack of a court that would be competent to the paragraphs 853 and 854 of the civil procedure code, to, in whose district the enforcement authority is established, whose seizure available first has been made by the debtor in the District Court.

§ 321 enforcement in other property rights (1) for the attachment of other property rights, which are not subject to the enforcement in the immovable property, apply according to the preceding rules.
(2) a garnishee is present, the garnishment is causes if the obligation to refrain from any available on the right to the enforcement debtor.
(3) an inalienable right is in so far garnished, if otherwise, as exercising can be left to another.
(4) the executing authority can in the execution of inalienable rights, exercise which can be left to another, adopted special arrangements, arrange a management especially in the enforcement of rights of use; in this case, seizure is effected by passing the matter to the administrator to use if it is not already effected by sending the attachment available.
(5) the sale of the right is permitted, the executing authority may order the sale.
(6) the rules on the enforcement of a claim for which there is a mortgage for the attachment of a real load, a mortgage or pension liability.
(7) the articles 858-863 of the civil procedure code shall apply mutatis mutandis.
4 enforcement in the immovable property § 322 procedure (1) the attachment of immovable property subject to under section unless the land the permissions for which the provisions relating to land apply, the ships entered in the ship register, the shipbuilding works and floating docks, which are registered or can be entered in this register, in the shipbuilding register, as well as the aircraft, in the role of the aircraft are registered or are registered after deletion in the aircraft role still in the registry for liens on aircraft. Are the enforcement of the rules applicable to judicial enforcement to apply namely §§ 864-871 of the civil procedure code and the law on the foreclosure and the receivership. Deferral and suspension of enforcement, a backup mortgage registered in the way of enforcement goes only after section 868 of the civil procedure code on the owner and goes out a ship mortgage or a register liens on an aircraft of the civil procedure code and section 99 para 1 of the law on rights of air vehicles only according to § 870a para 3, if at the same time ordered the suspension of the enforcement action.
(2) for the enforcement of foreign ships section 171 of the Act about the foreclosure and the receivership, applies to h-171n of the foreclosure and the receivership Act enforcement in foreign aircraft article 106, paragraph 1, 2 of the law on rights of air vehicles, as well as the §§ 171.
(3) the enforcement authority the necessary for the attachment of immovable property claims of the creditor. She has to confirm that there are the statutory requirements for the enforcement. These questions are not assessing the enforcement court or registrars. Applications for registration a backup mortgage, the mortgage of a ship or a register liens on an aircraft are requested in the sense of § 38 of the land regulation and of article 45 of the ship register order.
(4) foreclosure and receivership should request only the executing authority, if it is determined that the amount of money can not be recovered by attachment of movable property.
(5) as far as supersedes claim pursuant to § 10 para 1 No. 3 of the Act about the foreclosure and the receivership is going on the rights to the land in the rank, a backup mortgage under the suspensive condition in the land register may be entered that the privilege falls away.

§ 323 enforcement against the legal successor has been recorded according to Section 322 a backup mortgage, the mortgage of a ship or a register liens on an aircraft, is needed to the forced sale of this right only a toleration decision, if a change of ownership has occurred following the registration of this right. Sentence 1 shall apply mutatis mutandis for the receivership of a mortgage of security registered under section 322.
5. subsection arrest § 324 seizure (1) to secure the enforcement of monetary claims to the sections 249 to 323 can the financial authority responsible for the taxing order the arrest of movable or immovable property, though is to be feared that otherwise the recovery is thwarted or substantially more difficult. You can even arrange the arrest if the claim is still not numerically, or if it requires or elderly. The arrest order, a sum of money is to determine in its depositing blocked enforcement of the arrest and the arrest when picking up is.
(2) the arrest warrant is to deliver. She must be substantiated and signed by the issuing staff. The electronic form is excluded.
(3) the execution of the arrest warrant is inadmissible if, since the day the arrangement has been signed, a month has elapsed. The enforcement is allowed prior to delivery to the debtor of the arrest, but is without effect, if service is effected within one week after the enforcement, and within one month since the signing. For delivery abroad and public service, article 169, paragraph 1, sentence 3 shall apply accordingly. On the enforcement of the arrest found the articles 930 to 932 of the civil procedure code, as well as apply accordingly § 99 paragraph 2 and article 106, paragraph 1, 3 and 5 of the law on rights of aircraft; the enforcement officer takes the place of holding Court and the Court of enforcement the enforcement authority, in place of the bailiff. As far as on the rules governing the attachment referenced are the corresponding provisions of this Act apply.

Section 325 lifting of the REM arrest should arrest order be repealed if, after its adoption circumstances become known, which make no longer justified the arrest order.

Section 326 personal security arrest (1) at the request of the financial authority responsible for the tax assessment can the court order a personal security arrest if it is necessary to secure the endangered attachment of property of the taxpayers. The District Court in whose district the financial authority is established or is the subject is responsible.
(2) in the application, the financial authority responsible for the tax assessment has to specify the type and amount of claim as well as the facts that revealed the reason for arrest.
(3) the arrangement, execution and repeal of the personal security arrest section 128 paragraph 4 and §§ 922-925, 927, 929, 933 apply 934 ABS. 1, 3 and 4 of the code of civil procedure, mutatis mutandis. section 802j subsection 2 of the code of civil procedure shall not apply.
(4) the rules of civil procedure apply for deliveries.
6 subsection enforcement of the collateral section 327 enforcement of the collateral are monetary claims that are enforceable in the administrative procedure (Article 251), at maturity are not met, can the executing authority from the collateral meet, which acquired to secure these claims. The collateral will be recovered under the provisions of this section. The recovery can take place only if the enforcement debtor announced the intention of recovery and since at least one week has elapsed the announcement.
Third section enforcement because of other achievements as debt 1 subsection enforcement actions, endurance or omissions section 328 coercive means (1) an administrative act which is directed on performance of an act or acquiescence or omission, can be enforced with coercion (penalty, substitute performance, immediate compulsion). § Apply to the enforcement of collateral 336. enforcement authority is the authority which has issued the administrative act.
(2) it is the coercive measures to determine, that interfere with the subject and the general public at the least. The coercive measures must be proportionate to its purpose.

Penalty that individual penalty may not exceed 25,000 euro § 329.
Footnote (+++ § 329: accentuated cf. art. 97 section 17 d AOEG 1977 +++) § 330 substitute performance is the obligation to perform an Act whose execution by another is possible (reasonable action), does not meet, so the executing authority may delegate to another with the completion of the Act at the expense of the taxpayers.

§ 331 of immediate compulsory execution the penalty or the substitute performance to the target or they are impractical, so can the IRS force the subject to the action, toleration or omission or carry out the Act itself.

§ 332 threat of coercive measures
(1) the coercive measures must be threatened in writing. If get is that as a result of enforcement of the administrative measure to enforce will be foiled, just orally or otherwise offered to able to threaten the coercive measures. To the fulfilment of the obligation is to determine the reasonable period of time.
(2) the threat can be connected with the administrative act by which the action, toleration or omission will be abandoned. It must relate to a specific coercive measures and be issued separately for each individual obligation. Penalty is to threaten in the certain amount.
(3) a new threat because of same obligation is only permitted if the first threatened coercive measures is ineffective. A toleration or omission is being requested by the subject, so the coercive measures for each case of infringement may be threatened.
(4) the action to be carried out by substitute performance, the cost amount in the threat for the time being to quote.

§ 333 fixing the coercive measures is an obligation within the time limit, which is determined in the threat, not met or the subject of the obligation is contrary to, so the tax authority imposes the coercive measures.

§ 334 replacement detention (1) a penalty set against a natural person irrecoverable, so the District Court at the request of the financial authority may order after hearing of requiring replacement detention, if this been mentioned in threat of penalty. The official court replacement detention orders, so it has to execute an arrest warrant, in which the applicant authority, the subject and the reason of the arrest are described.
(2) the District Court decides according to dutiful discretion by decision. The District Court in whose district is subject to the jurisdiction domiciled or habitually resident in the absence of a residence. The decision of the District Court is subject to sections 567 to 577 of the code of civil procedure the complaint to.
(3) the replacement of detention is not more than two weeks, at least one day. The completion of the substitute payer aimed 802 g (2) and § 802 h of the code of civil procedure and articles 171 to 175 of the penal execution act according.
(4) is the claim for the penalty is barred, the detention can no longer be enforced.

§ 335 completion of the compulsory procedure satisfies the obligation after fixing the force, so the full set.
2. subsection enforcement of collateral § 336 enforcement of collateral (1) is not fulfilled the obligation for securities, so the IRS can seize suitable collateral.
(2) the enforcement of the security must be a written threat. The sections 262 to 323 shall apply accordingly.
Fourth section § 337 costs are costs of enforcement (1) the enforcement procedure costs (fees and expenses) charged. Debtors of such costs is the enforcement debtor.
(2) summary proceedings for no charges.

§ Be garnishment fee (section 339), removal fees (article 340) 338 types of fees in the enforcement proceedings and recovery fees (section 341).

§ 339 seizure (1) the garnishment fee fee for the attachment of movable property, animals, fruits, which are still not separated from the ground, receivables and other property rights.
(2) the fee is: 1. If the enforcement officer has taken steps to run the enforcement job, 2. with delivery available, through which a receivable or other asset right should be seized.
(3) the fee is 26 euros.
(4) the fee levied in also, if 1 the garnishment is averted by making payments to the enforcement officials, 2. on other way payment is made after the enforcement officials on the spot has gone, 3. a seizure attempt is unsuccessful, because attachable items were not present, or 4 the attachment in the cases of § 281 para 3 of this act as well as the section is omitted § 812 and 851 b para 1 of the civil procedure code.
Is forestalled the seizure in other ways, no fee will be charged.

§ 340 removal fee (1) will the removal fee for removing goods including certificates in cases of §§ 310, 315 set 5, §§ 318, 321, 331 and 336 raised para. 2. This also applies if the enforcement debtor to the enforcement officials released to the enforcement voluntarily.
(2) section 339 subsection 2 is no. 1 apply mutatis mutandis.
(3) the amount of the removal fee is 26 euros. The fee is also levied when the thing referred to in paragraph 1 not to be found.
(4) (dropped out) § 341 recycling (1) the recovery fee for the auction and other recovery items fee.
(2) the fee is created as soon as the enforcement officer or an other officer has taken steps to run the recovery job.
(3) the fee is 52 euros.
(4) the exploitation is averted (§ 296 para 1 sentence 4), is to levy a fee of 26 euro.

§ 342 majority of debtors (1) will be carried out against several debtors, the charges are so, even if the enforcement officer on same occasion takes several enforcement actions to collect from the debtor of any enforcement.
(2) will be enforced against debtors due to the total debt on same occasion, so precautionary garnishee, taking away - and recycling fees will be charged only once. The persons referred to in sentence 1 owe the fees as jointly and severally liable.

§ 343 (dropped out) § 344 expenses (1) expenses be charged: 1 write expenses for not to be given or transmitted by facsimile copies; the writing expenses is regardless of the method of manufacture of a) for the first 50 pages per page 0.50 euro, b) for each additional page of 0.15 euros, c) for the first 50 pages color per page 1.00, d) for each additional color page 0.30 euro.
Be left instead of copies of electronically stored files, the costs incurred by EUR 1.50 per file. No more than 5 euro is collected for the documents that are provided in a single operation or transferred in a single operation on a data carrier. Be transferred for the purpose of provision of electronically stored files documents previously on request of the paper form into electronic form, is not less than the lump sum in the case of clause 1 would the lump sum for writing expenses pursuant to sentence 2, excluding charges for postal and telecommunications services, 2. the charges for telephone services in the city and vicinity, 3. charges for deliveries by the postal service with certificate of service; will be delivered by the authorities (§ 5 of the Administrative Service Act), so 7,50 euro is collected, 4. costs incurred by public notice, 5. the opening of doors and containers, as well as to amounts to be paid the people drawn to search by enforcement debtors, 6. costs for the transport, custody and supervision foreclosed stuff, costs for the post-harvest of foreclosed fruit and costs for the storage of , Feeding, care and transport foreclosed animals, 7 amounts, in analogous application of the Justizvergütungs-and compensation law on respondents and experts (art. 107) as well as amounts which are payable to trustee (article 318 para. 5), 7a.
Costs, which are collected, because a check of the execution debtor, not redeemed 7B. cost for the transcription of a name-denominated securities or for the in course reinstallation of bearer paper, 8 different amounts, to pay on the basis of enforcement measures of third parties are, in particular, amounts which are paid when a substitute performance or the immediate pressure on representatives and auxiliary persons by a credit institution , and any other costs incurred by execution of direct coercion or use of substitute payer.
(2) taxes, which owes the tax authority on the basis of enforcement measures, as to raise expenses.
(3) are picked up things or animals that have been seized from several enforcement debtors in a uniform procedure and recycled, so the expenses incurred in this process, be divided between the participating enforcement debtor. Where are the special circumstances of the individual case, in particular value, to take into account the size and weight of the items.

§ 345 travel expenses and allowances In the enforcement proceedings are the travel expenses of the enforcement officials and expenses that will be paid through allowances, not be compensated for by the execution debtor.

§ 346 incorrect thing treatment, (1) costs that do not would have been created fixing period if handled properly the thing, are not.
(2) the period for the approach of the cost and the abolition or change of the cost approach is one year. It begins at the end of the calendar year in which the costs are incurred. A request to repeal or change before the deadline can be met even after expiry of the period.
Seventh part of out-of-court redress procedures first section admissibility § 347 lawfulness of the opposition (1) against administrative acts 1 in tax matters, on which this law applies, 2. in proceedings for the execution of administrative acts in other than the matters referred to in paragraph 1, as far as to enforce the administrative acts by federal tax authorities or financial authorities according to the provisions of this Act, 3.
in public and professional matters, to which this law according to § 164a of the Tax Act shall apply matters, as far as the rules on the non-judicial remedies by law applicable have been declared or declared, managed 4th in others by the financial authorities, the opposition is admissible as an appeal. The opposition is also allowed if asserted that in the matters referred to in sentence 1 a from the opposition leader made application for an administrative act without notice a sufficient reason within a reasonable period of time objectively not has been decided.
(2) tax matters are all with the administration of taxes including the tax payments or otherwise with the application of tax legislation by the matters related financial authorities, including measures of the federal tax authorities to comply with the prohibitions and restrictions on the movement of goods across the border. the matters pertaining to the administration of financial monopolies are equal the tax affairs.
(3) the rules of the seventh part do not apply to the criminal and penalty proceedings.

§ 348 exclusion of the opposition the opposition is not permitted 1 appeal decisions (art. 367), 2. no decision on an appeal, 3rd against administrative acts of the Supreme financial authorities of the Federal and State Governments, except when a law stipulates the objection procedure, 4 decisions in matters of the second and sixth section of the second part of the tax law, 5 (dropped out) 6 in the cases of article 172, paragraph 3.

section 349 (dropped out) § 350 appeal is entitled to file an opposition, only, who claims to be adversely affected by an administrative act or the omission.

§ 351 binding effect of other administrative acts (1) administrative acts that modify unassailable administrative acts can only as far as be attacked as the change enough, unless it is otherwise stated in the regulations of abolition or amendment of acts of the administration.
(2) decisions in a basis of communication (section 171 paragraph 10) can be attacked only by challenging this decision, not because of contestation of the follow-up decision.

§ 352 of opposition power in establishing uniform (1) against decisions of the unified and separate determination of tax bases can insert opposition: 1 Managing Director appointed to represent or, if those are not present the opposition representative within the meaning of paragraph 2;
2. If persons are each shareholder, Gemeinschafter or with beneficiaries, referred to in point 1 shall not, against the determination notice has been rendered or would have to be issued;
3. even if the persons referred to in point 1 are present, outgoing shareholder, Gemeinschafter or with legitimate against the determination decision has been rendered or would have to be issued;
4. insofar as about who is involved at the established amount and like this on the various participants spread everyone who is touched by the findings,,
5. to the extent that it's a question that a participating personally's, everyone who is touched by the findings on the issue.
(2) Einspruchsbefugt within the meaning of paragraph 1 No. 1 is the common reception agents in the sense of § 183 para 1 sentence 1 or of § 6 paragraph 1 sentence 1 of the Ordinance on the separate determination of tax bases to § 180 sec. 2 of the tax code of December 19, 1986 (Federal Law Gazette I p. 2663). The Feststellungsbeteiligten ordered a joint reception agent, no. 1 which fingierte according to article 183, paragraph 1, sentence 2 or according to § 183 para 1 sentence 3 to 5 is opposition authorised within the meaning of paragraph 1 or after § 6 para 1 sentence 3 to 5 of the regulation on the separate determination of tax bases to § 180 sec. 2 of the tax code by the financial authority certain receiving agents; This shall not apply in the case of Feststellungsbeteiligte, which are contrary to the financial authority of appeal powers of the receiving agent. Sentences 1 and 2 are only applicable if the parties involved in the assessment declaration or in the prompt naming of a receiving agent appeal authority of the receiving agent have been taught.

A determination letter, a property tax measure decision or a cutting or allocation decision acts section 353 of opposition power of the successor in title via a reason Körperschaftssteuergesetz compared to the successor in title, unless he has been is announced this (section 182, paragraph 2, article 184, paragraph 1, sentence 4, §§ 185 and 190), so the successors only within the opposition period relevant for the legal predecessor can appeal.

§ Can be omitted on filing an objection 354 objection waiver (1) after the adoption of the measure. The waiver may be pronounced even when levy of a tax declaration for the case, that the tax shall be determined otherwise by the tax return. The Elimination of the opposition is inadmissible.
(1a) as far as tax bases can be for a mutual agreement or arbitration under a contract within the meaning of section 2 of importance, can be omitted on filing an objection in that regard. The tax base of the waiver is to relate, is exactly.
(2) the waiver is compared with the financial authorities in writing or writing to explain; It can contain no further explanations. Is subsequently the ineffectiveness of non-asserted, article 110, paragraph 3 shall apply mutatis mutandis.
Second section to insert opposition period (1) which is opposition to section 347, paragraph 1, sentence 1 rules of procedure § 355 within one month after notification of the administrative act. An objection against a tax return within one month after receipt of the tax return with the internal revenue service is to insert in the cases of § 168 set 2 within one month after the announcement of the approval.
(2) the notice of opposition is indefinite after article 347, paragraph 1, sentence 2.

356 law appeal (1) an administrative act is issued section in writing or electronically, so the deadline for the filing of the opposition starts only if the party over the opposition and the financial authority, in which he is to insert their seat and the observable period in the common form is been taught for the administrative act.
(2) the information is under or incorrectly granted, the filing of the opposition only within one year of notification of the administrative act is allowed, unless that was impossible to the filing before the end of the year as a result of force majeure or in writing or electronically, it was taught that an objection was not given. Article 110, paragraph 2 shall apply mutatis mutandis in the event of force majeure.

§ 357 to submit filing of opposition (1) which is opposition in writing or electronically, or to explain to the transcript. It is sufficient if the opposition, who put him up. Filing by telegram is allowed. Incorrect designation of the opposition does not harm.
(2) the notice of opposition is to attach to the authority which the administrative act is contested, or where an application for an administrative act has been. A protest aimed at the determination of tax bases or against the establishment of a Steuermessbetrags, can be installed also in the authority competent for the granting of the tax assessment notice. An opposition, which is against an administrative act, an authority on the basis of legal regulations for the competent financial authority has adopted, can be applied also to the competent financial authority. The written or electronic attachment of other authority is harmless, if the opposition before expiry of the opposition period is submitted one of the authorities, in which he can be attached after the sentences 1 to 3.
(3) in the case of the appeal, the administrative act should are known against which the opposition is directed. Should be specified to what extent is the administrative act contested and requested his removal. In addition, to be stated to the facts which serve as the basis and the evidence.

§ 358 examination of admissibility the financial authority appointed to the decision on the opposition has to examine whether the opposition admissible, is inserted in the prescribed form and deadline. Lacks one of these requirements, the notice of opposition as inadmissible to discard.

Section 359 are stakeholders involved in the process: 1. who has inserted the opposition (opposition leader), 2 who has been held to to the procedure.

§ 360 assistance to the process of (1) that can appointed financial authority to decide on the appeal on its own initiative or at the request of other LAPD, whose legal interests be affected according to the tax laws by the decision, in particular those that are liable to the tax laws in addition to the taxpayer. Before the assistance one can be heard, who filed an objection.
(2) a levy for a different tax owner managed, so this may be not so called, because his interests as levy authorized by the decision are affected.
(3) third parties involved on the contentious legal relationship so, that the decision to just uniformly can fare well, they shall be consulted. This applies not to with legitimate, which are not authorized by § 352, to file an opposition.
(4) a person who is been consulted about the procedure, can claim same rights, such as, who filed an objection.
(5) the provision of more than 50 persons, comes under paragraph 3 the financial authority may order to be consulted only such persons who so request within a certain period. A single notification of the arrangement may be waived if the order in the Federal Gazette is made known and also published in daily newspapers, which are widespread in the area in which the decision likely will impact. The period must be at least three months since publication in the Federal Gazette. In the publication in daily newspapers is to inform, on which day the deadline expires. § 110 shall apply accordingly for the restitutio in integrum due to non-observance of the time limit. The tax authority should consult people, clearly affected by the decision in particular, absence request.

§ 361 suspension of enforcement (1) by filing of the opposition is the enforcement of the contested measure subject to paragraph 4 not inhibited, in particular a levy is not stopped. The same applies if challenged by basic decisions for subsequent decisions thereon.
(2) the tax authority which issued the contested administrative act may suspend enforcement wholly or in part; Section 367, para 1, sentence 2 shall apply mutatis mutandis. The suspension is given on request, if serious doubts as to the legality of the contested measure or if the completion for the affected had an undue, provided not by prevailing public interests hardness result. The administrative act is already completed, the annulment of the execution takes the place of the suspension of enforcement. In tax assessments the suspension and the suspension of the execution on the fixed tax are reduced to the tax deductions attributable to, the tax attributable to and to the fixed payments, limited; This does not apply if the suspension or revocation of enforcement to prevent significant disadvantages appears necessary. The suspension may be subject of a guarantee.
(3) as far as the enforcement of a decision taken based is exposed, is also the completion of a subsequent decision to suspend. The adoption of a subsequent decision is allowed. Safety performance is to decide, except that at the suspension of the enforcement of the decision taken based on the guarantee expressly has ruled out the exposure of a subsequent decision.
(4) by lodging an objection against the prohibition of commercial operations or the exercise of the profession, the enforcement of the contested measure is inhibited. The tax authority which issued the administrative act wholly or partly can eliminate the inhibitory effect by special arrangement, if it deems it in the public interest provided; It has public interest to justify in writing. Section 367, para 1, sentence 2 shall apply mutatis mutandis.
(5) against the refusal of the suspension of enforcement the court sentence 3 of the financial court order can be called only after § 69 para. 3 and 5.

§ 362 withdrawal of the opposition (1) objection may be withdrawn up to the announcement of the decision on the opposition. Article 357, paragraph 1 and 2 shall apply mutatis mutandis.
(1a) as far as tax bases can be for a mutual agreement or arbitration under a contract within the meaning of section 2 of importance, the opposition here can be taken back limited. § 354 paragraph 1a sentence 2 shall apply accordingly.
(2) the withdrawal results in the loss of the inserted opposition resulted. It is claimed subsequently the ineffectiveness of withdrawal mutatis mutandis article 110, paragraph 3 shall apply.

§ 363 suspension and suspension of the proceedings (1) the decision is wholly or in part by the existence or non-existence of a legal relationship from which forms the subject-matter of a pending dispute or to determine by a court or an administrative authority is the financial authority may the decision until completion of the other dispute or to suspend the decision of the Court or the administrative authority.
(2) the tax authority may let the procedure with the consent of the opposition leader, if that is appropriate for important reasons. A procedure at the Court of Justice of the European Union, the Federal Constitutional Court or a Supreme Federal Court is pending due to the constitutionality of any rule of law or a question of law and is the opposition based on this, the opposition rests in that regard; This does not apply, according to § 165 paragraph 1 sentence 2 No. 3 or no. 4 the tax for the time being has been fixed. With approval of the Supreme financial authorities can be arranged through publicly known to be generally available for certain groups of our cases, that opposition proceedings rest in this respect also in other than the cases referred to in sentences 1 and 2. The opposition proceedings is to continue, if the opposition leader requested this or the tax authority shall inform the leader of the opposition.
(3) is refused a request for suspension or abeyance or revoke the suspension or the rest of the procedure, the illegality of the refusal or revocation can be claimed only by annulment of the opposition decision.

§ 364 stakeholders are communication of the taxation documents, it still is not done, the documentation of taxation at the request or, if the justification of the opposition to do so gives rise to inform by virtue.

section 364a discussion of fact and legal status (1) at the request of an opposition leader is to the financial authority before taking an opposition decision discussed physical and legal status. Other contributors can be loaded, if the tax authority deems to be relevant. The CCRA can download these and other parties to a discussion even without request of opposition leader.
(2) the IRS may waive a discussion with more than 10 participants. Participants appoint a common representative, within a reasonable period of time determined by the internal revenue service will be discussed with this property and status.
(3) the parties may be represented by proxy. You may be charged personally to discuss the financial authority deems this appropriate.
(4) the show cannot be enforced according to § 328.

§ 364 b deadline (1) the tax authority can the opposition leaders a deadline set 1 to specify of the facts through their account or not taking into account he feels wronged, is 2nd to the Declaration on certain requiring clarification points, 3rd to the designation of evidence or to produce documents, as far as he is obliged to do so.
(2) statements and evidence, which can only be brought after the expiry of the time limit referred to in paragraph 1, are not to be considered. Section 367, paragraph 2, sentence 2 shall remain unaffected. If the deadline, § 110 shall apply mutatis mutandis.
(3) the leader of the opposition is to teach about the consequences of the period of time referred to in paragraph 2.

In addition the mutatis mutandis, that for the adoption of the contested or the coveted administrative act rules § 365 application of rules of procedure (1) apply to the proceedings on the appeal.
(2) in the cases of § 93 5, of section 96 paragraph 7 sentence 2 and §§ 98-100 is to provide the parties and their representatives and advisers (section 80), to participate in the taking of evidence.
(3) is the contested administrative act is amended or replaced, as the new administrative act is subject to the objection procedure. Sentence 1 shall apply mutatis mutandis if 1 an administrative act shall be adjusted according to section 129 or an administrative act in the place of a contested invalid administrative act 2.
Footnote (+++ section 365, paragraph 3, sentence 2 No. 1: to apply see article 97 § 18 par. 4 AOEG 1977 +++) § 366 form, content and notification of the appeal decision is the opposition decision to grant in writing, to justify, to provide with a right of appeal and to announce the participants.

§ 367 decision decides the appeal (1) on the opposition the financial authority which has issued the administrative act by opposition decision. Has become for the tax case later another financial authority responsible so decides that financial authority; Section 26, sentence 2 shall remain unaffected.
(2) the financial authority that decides on the appeal, once again to consider the thing in its entirety. The administrative act can be changed to the detriment of the opposition leader if has been this pointed out the possibility of a verbösernden decision, stating the reasons and given him the opportunity to express themselves for this purpose. An opposition decision required only in so far as the tax authority will not help the opposition.
(2a) the financial authority can decide advance parts of the opposition, if this is relevant. It has to with regard to what parts stock power should not occur in this decision.
(2B) pending appeals, affecting a decisive question of law by the Court of Justice of the European Union, by the Federal Constitutional Court or by the Bundesfinanzhof and which according to the outcome of the proceedings before these courts not of remedy are can can be rejected in so far by commonly available. The highest financial authority is materially responsible for the adoption of the general directive. The generally available is to publish in the federal tax table and the Internet pages of the Federal Ministry of finance. It is the day after the publication of the federal tax journal in which it is published, as announced. By way of derogation of article 47, paragraph 1 the financial court order the deadline ends with expiry of one year after the day of the announcement. § 63 para 1 No. 1 Court's financial regulations shall also apply if an appeal was rejected by a generally available pursuant to sentence 1.
(3) the appeal against an administrative act, an authority on the basis of legal regulations for the competent financial authority has adopted, the competent tax authority decides on the appeal. Also the authority acting for the competent tax authority is entitled to help from the opposition.
Footnote (+++ § 367 para 2b: application cf. Article 97 article 18a, paragraph 12 AOEG 1977 +++) § 368 (dropped out) eighth part of criminal law and penalty provisions, criminal and penalty procedure first section penal provisions article 369 (1) offences are offences (customs offences): 1 acts which are offences under the tax laws, 2. the spell broken, 3. the counterfeiting of stamps and their preparation, as far as the Act relates to control characters, 4. an action committed by favoring a person, paragraphs 1 to 3.
(2) the general laws on criminal law apply for tax offences, unless other the penal provisions of the tax laws.

§ 370 tax evasion (1) with imprisonment up to five years or with fine is if incorrect or incomplete information is 1 the financial authorities or other authorities about tax significant facts, the financial authorities legal fiscally significant facts in ignorance allows 2 or 3 legal the use of control characters or control Templar fails and thus reduced taxes or for yourself or an other unjustified tax advantages obtained punished.
(2) an attempt is punishable.
(3) in especially serious cases, the punishment is imprisonment from six months up to ten years. A particularly serious case usually occurs when the culprit 1 on a vast scale reduced taxes or gain unjustified tax advantages, 2. abuses his powers or his position as a Minister, 3. exploited by an officer, who abuses his powers or his position, tax resumes 4. using counterfeit or falsified documents shortened or unjustified tax benefits obtained, or 5 as a member of a gang. , which has combined for the continued Commission of acts referred to in paragraph 1, reduced sales or excise or unjustified sales or consumption tax.
(4) taxes are by name then shortened if they do not, set not in full or on time; This applies even if the tax is fixed provisionally or subject of the investigation or shall be equivalent to a tax filing of a tax assessment subject to review. Tax advantages are also tax allowances; unjustified tax advantages are gained, if she wrongly granted or will be left. The conditions of the sentences 1 and 2 also then met, if the tax, refers to the fact that, are other reasons would have reduced or the tax benefit for other reasons could be claimed.
(5) the Act can be committed also with regard to such goods, whose import, export or transit is prohibited.
(6) paragraphs 1 to 5 shall also apply if the Act refers to import or export duties, linked to a Member State of the European free trade association or one of these associated State or maintained by another Member State of the European Union. Likewise, if is the Act on sales taxes or in article 1 (1) of Directive 2008/118/EC of the Council of 16 December 2008 concerning the General excise duty and repealing Directive 92/12/EEC (OJ L 9 of the 14.1.2009, p. 12) harmonised excise duties referred to is maintained by another Member State of the European Union.
(7) paragraphs 1 to 6 apply regardless of the law of crime for acts committed outside the scope of this Act.

section 370a (dropped out) - § 371 (1) who compared to the financial authority to all offences of a tax type fully corrected the incorrect information disclosure in tax evasion, complements the incomplete information or catching the failure information, will be punished for these offences not according to § 370. The information must all repayment tax offences, a kind of control, but at least be made to all offences of a kind of tax within ten calendar years.
(2) exemption from punishment will not occur if 1 a the repayment tax offences brought to the voluntary disclosure before the correction, addition, or rectify a) the involved in the Act, its representative, the beneficiary in the sense of article 370, paragraph 1 or its agent a test arrangement according to § 196 been is announced, limited to the substantive and temporal scope of the announced tax audit, or b) the involved in the offence or his representative the introduction of penal or penalty proceedings is been announced or c)
an officials of the revenue to the tax assessment was released, limited on the substantive and temporal scope of the tax audit, or d) published an official carrier to the discovery of a Steuerstraftat or a tax offence or e) a public officials who pursuant to § 42 (g) of the income tax act or a review under other tax provisions appeared financial authority to a tax review 27 b of the law on turnover tax, a payroll tax review under section and is expelled or 2 one of the offences at the time of the adjustment , Supplement or catch-up was wholly or partly already discovered and the perpetrator knew this or faced with reasonable appreciation of the facts thus 3. which reduced tax or for himself or another learned not justified tax advantage exceeds an amount of EUR 25 000 per action according to § 370 para 1 or 4 a so-called especially serious case exists in section 370, paragraph 3, sentence 2 of number 2 to 5.
The exclusion of impunity pursuant to sentence 1 number 1 letter a and c prevents not casting a rectification under paragraph 1 for those not under sentence 1 number 1 letters a and c covered offences of a kind of tax.
(2a) as far as the tax evasion has been committed through infringement of the obligation to timely submit of a full and proper advance tax return or employment tax notification, set occurs impunity by way of derogation from paragraphs 1 and 2 1 number 3 at voluntary declarations to the extent where the offender to the competent financial authority corrected the incorrect information, complemented incomplete information or catching the failure information. Paragraph 2 sentence 1 number 2 shall not apply if the discovery of the fact based on an advance turnover tax return or employment tax notification was made up or corrected. Sentences 1 and 2 shall not apply to tax registrations, which relate to the calendar year. The correction, addition, or rectify the reservations the following periods relating to the calendar year, is not required for the completeness of the disclosure with regard to a tax declaration related to the calendar year.
(3) tax cuts have already occurred or tax benefits obtained, so for the fact involved impunity occurs only when he the taxes evaded from the Act in his favour, the evasion according to § 235 and the interest according to § 233a, as far as them on evasion rates according to article 235 paragraph 4 be applied, within the paid him some reasonable period of time. In the cases of paragraph 2a sentence 1 shall apply set 1 with the proviso that the timely payment of interest is irrelevant to § 233a or section 235.
(4) in section 153 charges provided in time and properly, so a third party who has failed to make in § 153 statements referred to or incorrectly or incompletely, prosecuted not persecuted, unless, of course, that before initiation of criminal or fine proceedings due to the fact known is given him or his representative. The third advantage acted, so paragraph 3 shall apply mutatis mutandis.

Section 372 commits breach of ban (1) breach of ban, who introduces goods contrary to a prohibition, performs or performs.
(2) the perpetrator is paragraph 1 under section 370, 2 punished if the Act not in other legislation as a violation of an import, export or transit prohibition with penalty or fine is threatened.

§ 373 commercial, violent and gang-moderate smuggling
(1) Whoever professional moves behind the import or export duties or professional commits spell breaking through monopoly infringements, is punished with imprisonment from six months up to ten years. In less serious cases, the penalty is imprisonment up to five years or a fine.
(2) shall be similarly punished, who an evasion of import or export duties or a breach of the ban commits 1, in which he or a the other party takes a shot gun, 2. commits an evasion of import or export duties or a breach of the ban, where he or the other party to a carries a weapon or tool or a means to, the resistance of another by force or the threat of violence to prevent or overcome , or 3 as a member of a gang, which has joined to the continued ascent of evasion of import or export duties or of the Bann Valley, commits such an act.
(3) the attempt is punishable.
(4) section 370, paragraph 6, sentence 1 and paragraph 7 shall apply mutatis mutandis.

§ 374 control receiving stolen property (1) Whoever products or goods, evasion with regard to excise duties or import - and export duties within the meaning of article 4 No. 10 and 11 of the customs code or spell break after section 372 paragraph 2, § 373 has been committed, purchases or otherwise oneself or a third party provides, she settles or to depose helps to or to enrich a third party, is punishable by up to five years or punished with fines.
(2) the perpetrator is professional or a member of a gang, which is connected to the continued Commission of offences referred to in paragraph 1, the penalty is imprisonment from six months up to ten years. In less serious cases, the penalty is imprisonment up to five years or a fine.
(3) the attempt is punishable.
(4) Accordingly, paragraph 6 and 7 shall apply § 370.

§ 375 article 372 paragraph 2, § 373, 3. tax handling stolen goods or 4. favoring a person, an act according to paragraphs 1 to 3 has committed side effects (1) in addition to a prison sentence of at least one year of 1 tax evasion, 2nd spell break after, can the Court deny the ability to hold public office, and the ability to gain privileges of public elections, (§ 45 para 2 of the Criminal Code).
(2) is an evasion, a spell broken pursuant to section 372 paragraph 2, § 373 a control receiving stolen property committed or been so products can 1 merchandise and other stuff, the evasion of excise duties or import or export duties within the meaning of article 4 refers to no. 10 and 11 of the customs code, the spell break or the control of handling stolen goods, and 2. the means of transport that have been used to the fact , be pulled. section 74a of the Penal Code shall apply.

§ 376 limitation (1) in the § 370 para 3 sentence 2 No. 1 to 5 of these cases particularly serious tax evasion is the limitation period ten years.
(2) the limitation period of persecution of a Steuerstraftat will also disrupt that is fine proceedings announced the accused or arranged this announcement.
Second section of penalty provisions of § 377 tax offences (1) tax (customs offence) offences are offences that can be punished under the tax laws with fines.
(2) the provisions of the first part of the code of administrative offences, unless another the penalty provisions of the tax laws apply for tax offences.

§ 378 frivolous tax reduction (1) any person is person who has recklessly committed one of the acts referred to in § 370 para 1 taxable or perception of the Affairs of a taxpayer. § 370 para 4 to 7 shall apply mutatis mutandis.
(2) the offence can be punished with a fine up to fifty thousand euro.
(3) a fine is not set, as far as the culprit to the financial authority corrected the incorrect information, complemented incomplete information or catching the failure information, before the introduction of penal or penalty proceedings due to the fact known is given him or his representative. Are tax cuts already occurred or tax benefits obtained, so a fine is not imposed if the offender him condensed from the Act in his favour taxes within the reasonable period of time paid. Section 371, paragraph 4 shall apply mutatis mutandis.

§ 379 rude is tax risk (1) who intentionally or recklessly exhibits 1 documents, which in fact are incorrect, brings 2 documents for a fee on the market or 3rd law reservation - or subject to recording business transactions or operations not or in fact incorrectly recorded or recorded can be and allows to reduce taxes or to obtain unjustified tax advantages. Sentence 1 No. 1 also applies if import and export duties can be reduced, maintained by another Member State of the European Union or which are available to a State which grants preferential treatment to goods from the European Union on the basis of an association or a preferential agreement; § 370 para 7 shall apply mutatis mutandis. The same applies if the Act refers to sales taxes, maintained by another Member State of the European Union.
(2) is any person who intentionally or recklessly 1 the notification obligation according to § 138 para 2 not, not fully or not in time fulfil, 1a.
contrary to article 144, paragraph 1 or paragraph 2 sentence 1, also in conjunction with paragraph 5, not, not properly or not fully created a recording, 1B. a legal regulation according to § 117 c contravenes paragraph 1 or an enforceable order on the basis of such a decree, as far as the legal regulation for a specific offence on this fine provision refers, 2. violates the duty to the Kontenwahrheit after article 154, paragraph 1.
(3) it is any person who intentionally or negligently No.4 contravenes a circulation pursuant to article 120, paragraph 2, which is added to an administrative act for purposes of the Special Tax Inspectorate (sections 209 and 217).
(4) the offence can be punished with a fine up to five thousand euros, if the action not punishable according to section 378.

§ 380 is threat of withholding taxes (1) any person who intentionally or recklessly incompletely or not in time fulfil his obligation to withhold tax deductions and not to dissipate.
(2) the offence can be punished with a fine up to twenty-five thousand euro, if the action not punishable according to section 378.

§ 381 is excise duty hazard (1) any person who contravenes provisions of the excise laws or the regulations adopted in this 1 about the obligations imposed to the preparation, backup, or review the taxation, 2. packaging and labeling of excisable products or goods containing such products, or transport or use restrictions for such products or goods, or 3. the consumption of untaxed goods in the free ports intentionally or recklessly , as far as the consumption tax laws or the regulations it adopted for a certain offence refer to this fine provision.
(2) the offence can be punished with a fine up to five thousand euros, if the action not punishable according to section 378.
Footnote (+++ § 381 para 1: application cf. Article 97 article 20 AOEG 1977 +++) § 382 threat of import or export duties (1) any person is who as requiring or in carrying out the Affairs of a subject intentionally or negligently customs regulations, the legal regulations to or the Council of the European Union or the European Commission regulations contravenes the 1 for capturing the movement of goods over the border of the customs territory of the European Union, as well as through the free zone border customs , 2 for the placing of goods in a customs procedure and its implementation or for the obtaining of other customs of goods, 3 for the free zones, the border region, as well as the in addition subject to the supervision of the border areas are, as far as the customs legislation, to do this or that adopted regulations for a specific offence refer to this penalty provision on the basis of paragraph 4.
(2) paragraph 1 shall apply also, so far as the customs legislation and the regulations it adopted mutatis mutandis apply for excise duties.
(3) the offence can be punished with a fine up to five thousand euros, if the action not punishable according to section 378.
(4) the Federal Ministry of finance may obligations to the provision, presentation, storage, or handling of goods, to submit declarations or viewing through legal regulations which refer to facts of the regulations of the Council of the European Union or the European Commission, which after the paragraphs 1 to 3 as offences with fine can be punished, insofar as this is necessary for the implementation of this legislation and the facts , relating to the recording of transcripts, as well as to completion or submission of customs documents or to record notes in such documents.
Footnote (+++ § 382 para 1: application cf. Article 97 article 20 AOEG 1977 +++) § 383 illegal acquisition Steuererstattungs - and compensation claims (1) any person is, who acquires reimbursement or compensation claims contrary to article 46, paragraph 4, sentence 1.
(2) the offence can be punished with a fine up to fifty thousand euro.

section 383a improper use of identification characteristic according to section 139a (1) any person who intentionally or recklessly, contrary to § 139 as a non-public is, para 2 sentence 2 No. 1 and § 139 c para 2 sentence 2 the identification number after § 139 paragraph 3 for other than the permitted purposes collects b or the business identification number pursuant to § 139 c or used, or contrary to § 139 para 2 sentence 2 No. 2 arranges its files after the identification number for other than the permitted purposes or opens up for access.
(2) the offence can be punished with a fine up to ten thousand euros.

§ Barred 384 limitation the tracking of tax offences according to the paragraphs 378 to 380 in five years.
Third section criminal proceedings 1 subsection General provisions section 385 validity of rules of procedure (1) the criminal proceedings for offences apply, unless the following provisions unless otherwise determine the general laws on criminal procedure, namely the code of criminal procedure, the courts act, and the Juvenile Court Act.
(2) the rules applicable to tax offences this section, with the exception of article 386, par. 2 and §§ 399 to 401, are in the suspicion of a crime, which is addressed under false pretences a fiscally significant facts compared to the financial authority or any other authority on the obtaining of financial benefits and violated no criminal tax law, apply mutatis mutandis.

§ 386 competence of financial authority for tax offences (1) suspected a Steuerstraftat determined the tax authority the facts of the case. The main customs office, the IRS, the federal Central Office for taxes and the family Fund are financial authority within the meaning of this section.
(2) the tax authority carries out of § 399 1 and the articles 400, 401 independently the criminal proceedings within the limits, if the Act 1 represents only a Steuerstraftat or 2 hurt at the same time other penal laws and whose violation relates to taxes or other public charges which build on tax bases, Steuermessbeträge, or tax amounts.
(3) paragraph 2 shall not apply if a warrant or a housing command is issued against a suspect due to the fact.
(4) the tax authority may at any time give the criminal case to the Prosecutor. The public prosecutor's Office can move at any time in the criminal case. In both cases the public prosecutor's Office in consultation with the internal revenue service can play off the criminal case to the tax authorities.

§ 387 factually competent tax authority (1) factual financial authority, which manages the affected control is responsible.
(2) the jurisdiction can be transmitted by legal regulation of financial authority for the area of several financial authorities referred to in paragraph 1, insofar as this is appropriate with respect to the economics or traffic conditions, the construction of the administrative authorities or other local needs. The Decree lays down, as far as the tax authority a State authority is, the Government, in addition the Federal Ministry of finance. The Decree of the Federal Ministry of finances requires not the consent of the Federal Council. The provincial government can confer the empowerment on the top country authority responsible for the financial management.

§ 388 locally competent tax authority (1) local financial authority, 1st in whose district the Steuerstraftat has been committed or discovered, 2 who is responsible at the time of the initiation of the criminal proceedings for tax affairs or 3rd in whose district the accused at the time of the initiation of the criminal proceedings is domiciled is responsible.
(2) if the place of residence of the accused varies according to initiation of criminal proceedings, so the financial authority is jurisdiction, in whose district the new residence is located. The same applies when changing the powers of the IRS for the tax matter.
(3) if the accused in the territorial scope of this Act is not domiciled, the jurisdiction is determined by the habitual residence.

Section 389 related criminal matters for related criminal matters, which would include individually according to § 388 to various financial authorities, is each of the tax authorities responsible. § 3 of the code of criminal procedure shall apply mutatis mutandis.

§ 390 multiple jurisdiction (1) several financial authorities are responsible under sections 387 to 389, so is due to the preference of the financial authority, which first launched a criminal case due to the fact.
(2) on request by the financial authority, any other competent financial authority has to take over the criminal case, if deemed relevant to the investigation. In cases of doubt, the authority is subject to the requested financial authority which decides.

§ 391 Court of competent jurisdiction (1) factually responsible court, the District Court in whose district the District Court has its seat is jurisdiction. In the preparatory proceedings this is article 153, paragraph 1 and article 153a, paragraph 1, of the code of criminal procedure, without prejudice to a further regulation according to § 58 para 1 of the courts act, only for the approval of the Court after.
(2) the State Government can regulate by Ordinance the jurisdiction by way of derogation set 1 paragraph 1 insofar as this is appropriate with respect to the economics or traffic conditions, the construction of the administrative authorities or other local needs. The provincial government can confer on the land administration of Justice this empowerment.
(3) criminal matters for tax offences to be assigned to the District Court of a particular department.
(4) paragraphs 1 to 3 shall apply also if the procedure has not only offences to the subject; they do not apply, however, if same Act constitutes a criminal offence under the Narcotic Drugs Act and for offences relating to the car tax.

§ 392 defence (1) by way of derogation of article 138, paragraph 1, of the code of criminal procedure also accountants, tax agents, accountants and sworn accountants can be chosen defenders, as far as the tax authority independently carries out the criminal proceedings; In addition, they can lead defence only in community with a lawyer or a law teacher at a German University in the sense of the Hochschulrahmengesetz with the qualification of judgeship.
(2) § 138 para. 2 of the code of criminal procedure shall remain unaffected.

§ 393 ratio of the criminal proceedings to the taxation procedure (1) the rights and obligations of taxable persons and the financial authority in the taxation procedure and criminal procedure are based on the regulations for each process. In the taxation procedure, coercive measures (section 328) against the taxpayer are not allowed, if he would thereby forced to burden itself because of a Steuerstraftat committed by him or tax offence. This always applies, as far as against him because such an Act, the criminal procedure has been initiated. The taxpayer is about to instruct, as far as this, there is reason.
(2) where the facts or evidence become known of the public prosecutor's Office or the Court in a criminal case from the tax records, revealed by the taxpayer to the IRS prior to the initiation of the criminal proceedings or in ignorance of the initiation of the criminal proceedings in compliance with tax obligations, this knowledge against him not to prosecute a crime may be used, which is not Steuerstraftat. This does not apply to offences, whose tracking a compelling public interest (§ 30 par. 4 No. 5) is.
(3) findings, which won the tax authority or the Prosecutor lawfully within the framework of criminal investigations, may be used in the taxation procedure. This also applies to evidence that is subject to the mail, post and telecommunications secrecy if the CCRA has legally won this within the framework of their own criminal investigations or if the information on the financial authorities may be granted according to the regulations of the code of criminal procedure.

§ 394 transfer of ownership has an unknown who was hit with a Steuerstraftat Act, but escaped, left behind things and have these things been seized or otherwise ensure, because it can be retracted, so they go over the State after one year in the property, if the owner of the things is unknown and the tax authorities by means of a public announcement has drawn attention to the impending loss of property. § 10 para 2 sentence 1 of the Administrative Service Act is to apply subject to the proviso that instead of a notification, the note will be made known pursuant to sentence 1 or published. The period begins with the publication of the notice.

Section 395 authorized inspection of the revenue that is financial authority to see the files that are before the Court or to submit the case of collecting the charges would be, as well as visit confiscated or otherwise seized items. The files will be sent to the CCRA upon request for inspection.

§ 396 depends on the assessment of Act as tax evasion stay of proceedings (1) If a tax entitlement, whether reducing taxes or whether unjustified tax advantages are obtained, so the criminal proceedings may be suspended until the taxation procedure is legally completed.
(2) on the suspension, the public prosecutor's Office, in the procedures for bringing the public action decides the Court, which deals with the matter in the investigation.
(3) during the stay of proceedings, the Statute of limitations is suspended.
2. subsection determination procedures I. General § 397 initiation of criminal proceedings (1) that is criminal proceedings initiated, once the financial authority, the police, the public prosecutor's Office, one of identifying persons or the criminal a measure meets, which clearly aims to proceed criminally against someone due to a Steuerstraftat.
(2) the measure is to note immediately in the files with the date of thereof.
(3) the initiation of criminal proceedings is to inform the accused no later than when it is prompted to clarify facts or to submit documents that are related to the offence which he is suspicious.

§ 398 setting due to insignificance the Prosecutor can the pursuit of tax evasion, in which only a low-value tax reduction has occurred or only low-value tax benefits are gained, even without the consent of the Court with jurisdiction for the main proceedings see, to see if the guilt of the offender as low and no public interest in the prosecution. This applies to the proceedings of a control receiving stolen property to § 374 and a favoring of a person, who have committed these acts Nos. 1 to 3 in article 375, paragraph 1, accordingly.

§ 398a reticle tracing in special cases (1) in cases where impunity because of section 371, paragraph 2, sentence 1 does not enter number 3 or 4, is apart from the pursuit of a Steuerstraftat if the fact involved within a given him reasonable time 1 the taxes evaded from the Act in his favour, the evasion according to § 235 and the interest according to § 233a , as far as they will be deducted from the evasion rates according to article 235 paragraph 4, paid and pays a sum of money in the following amount for the benefit of the Exchequer 2.: a) 10 per cent of the evaded tax, if the fraud amount does not exceed EUR 100 000, b) does not exceed 15 percent of evaded tax, if the fraud exceeds EUR 100 000 and 1 000 000 euro, c) 20 percent of the tax evaded , if the fraud exceeds EUR 1 000 000.
(2) which is intended for calculation of the amount of evasion himself according to the principles in section 370 paragraph 4 (3) the resumption of proceedings completed pursuant to paragraph 1 is allowed, if the IRS detects that the data in the context of a voluntary disclosure was incomplete or inaccurate.
(4) pursuant to paragraph 1 number 2 paid amount of money will not be refunded, if the legal consequence of paragraph 1 does not apply. The Court may however credit this amount to a fine imposed for tax evasion.
II. procedure of the financial authority for tax offences section 399 runs rights and obligations of the financial authority (1) the tax authority the criminal proceedings on the basis of article 386, par. 2 independently through, so it carries out the rights and obligations, which are available to the public prosecutor's Office in the investigation.
(2) responsible for the area of several financial authorities is a financial authorities according to § 387, paragraph 2 transferred, the right and the duty of this financial authorities remain unaffected, the suspicion of a Steuerstraftat to explore the facts and to meet all urgent arrangements to avoid the darkening of the thing. You can rearrange seizures, emergency sales, searches, investigations, and other measures according to the code of criminal procedure applicable to determine persons of the public prosecutor's Office.

§ 400 application for a Strafbefehls offer investigations sufficient occasion to survey the public lawsuit, so the tax authority the judge requested the adoption of a Strafbefehls, if the criminal case to the indictment procedure for treatment would be appropriate. This is not the case, the tax authority shall submit the files of the public prosecutor's Office.

§ 401 request for arrangement of side effects in the independent procedure the CCRA can provide the application, independently arrange the forfeiture or the forfeiture or independently to assess a fine against a legal person or an Association of persons (§§ 440, 442 para 1, § 444, paragraph 3, of the code of criminal procedure).
III. position of the financial authority in the proceedings of the Prosecutor § 402 leads general rights and obligations of the financial authority (1) the public prosecutor the investigation, so the otherwise competent tax authority has the same rights and obligations as the authorities of the police service according to the code of criminal procedure, as well as the powers according to § 399 para 2 sentence 2 (2) is a financial authority to section 387, paragraph 2 responsibility for the area of several financial authorities , shall apply paragraph 1, for each of those financial authorities.

§ 403 participation the financial authority (1) performs the public prosecutor or the police investigation, the offences relate to, so the otherwise competent tax authority is entitled to take part. Place and time of the investigative measures you should be communicated in a timely manner. The representative of the financial authority is to allow, to put questions to the accused, witnesses and experts.
(2) paragraph 1 shall apply mutatis mutandis to such judicial negotiations, involving also the Prosecutor of that presence is permitted.
(3) the otherwise competent financial authority the indictment and the application for a Strafbefehls shall be communicated.
(4) the public prosecutor's Office, is considering to drop the case, she has to hear the otherwise competent tax authority.
IV. tax and customs investigation section 404 tax and customs investigation the customs investigation offices and departments entrusted with the tax investigation of the land revenue, as well as its officials have in the criminal proceedings for offences the same rights and obligations as the authorities and officers of the police service under the provisions of the code of criminal procedure. The authorities referred to in sentence 1 shall have the powers under section 399, paragraph 2, sentence 2, as well as the power to review of the papers of the of the search concerned (article 110 paragraph 1 of the code of criminal procedure); their officials are investigation the public prosecutor's Office.
V. compensation of the witnesses and the experts section 405 compensation of witnesses and of experts be witnesses and experts by the CCRA as evidence used, so they get a compensation or remuneration according to the rates and Compensation Act. This applies also in cases of § 404 3. subsection legal proceedings § 406 participation the financial authority in the indictment procedure, and in the independent procedure (1) has requested the financial authority adopting a Strafbefehls, so it carries out the rights and duties of the public prosecutor's Office, as long as not according to section 408 para 3 sentence 2 of the code of criminal procedure scheduled trial or appeal against the indictment will be charged.
(2) the financial authority has submitted the request to order the confiscation or the decline of independently or independently to assess a fine against a legal person or an Association of persons (§ 401), as it carries out the rights and duties of the public prosecutor's Office, as long as no hearing is requested or ordered by the Court.

Section 407 participation of the revenue in other cases (1) the Court is of the revenue opportunity to present the points of view are from their point of view for the decision of importance. This also applies if the Court is considering to drop the case. The date for the trial, and the date for questioning by a contracted or requested judge (sections 223, 233 of the code of criminal procedure) are communicated to the financial authority. Your agent receives the word in the main hearing on request. Is it to allow to set questions on accused, witnesses and experts.
(2) the decision and other decisions concluding the procedure are to inform the internal revenue service.
4. subsection § 408 costs are costs necessary costs incurred by a party in the sense of § 464a paragraph 2 No. 2 of the code of criminal procedure in criminal proceedings because of a Steuerstraftat the legal fees and costs incurred by a tax advisor, tax agent, accountant or sworn auditor. Fees and expenses are not regulated by law, they will be reimbursed up to the amount of legal fees and costs incurred by a lawyer.
Fourth section NCRT § 409 competent administrative authority for tax offence is competent administrative authority within the meaning of § 36 para 1 No. 1 of the code of administrative offences the financial authority competent according to § 387 section 1. Section 387, paragraph 2 shall apply mutatis mutandis.

Section 410 supplementary provisions for the penalty procedure (1) the NCRT apply except for the procedural provisions of the code of administrative offences according to: 1. the paragraphs 388 to 390 on the jurisdiction of the financial authority, 2. § 391 of the jurisdiction of the Court, 3. § 392 of defending, 393 4. § on the relationship of the criminal proceedings to the taxation procedure, 396 5. § of the stay of proceedings, 6 section 397 of the initiation of the criminal proceedings , 7 § 399 section 2 about the rights and obligations of the financial authority, 8 the sections 402, 403 paragraph 1, 3 and 4 on the standing of the financial authority in the proceedings of the public prosecutor's Office, 9 section 404 set 1 and set 2 first half-sentence on tax and customs investigation office, 10.
§ 405 on the compensation of witnesses and of experts, 407 11 section on the participation of financial authority and 12 § 408 over the costs of the proceedings.
(2) the tax authorities pursued a Steuerstraftat associated with a tax offence (§ 42 paragraph 1 sentence 2 of the code of administrative offences), so she can apply for in the cases of § 400, to extend the indictment on the tax offence.

Section 411 fine proceedings against lawyers, tax consultants, tax agents, chartered accountant or sworn auditor before a penalty is issued against a lawyer, tax consultant, tax agent, accountant or sworn auditor because of a tax offence committed by it in the exercise of his profession in advising in tax matters, gives the opportunity to present the points of view, which from their point of view for the decision of importance are financial authority of the competent Chamber.

§ 412 delivery, enforcement costs (1) the delivery procedure apply, different from § 51 para 1 sentence 1 of the code of administrative offences the provisions of the administrative service act even if a country financial authority has adopted the decision. § 51 para 1 sentence 2 and paragraph 2 to 5 of the code of administrative offences shall remain unaffected.
(2) the provisions of the sixth part of this Act apply for the enforcement of decisions of tax authorities in fine proceedings notwithstanding article 90, paragraph 1 and 4, section 108, paragraph 2, of the code of administrative offences. This shall not affect the other provisions of the ninth section of the second part of the code of administrative offences.
(3) section 107, paragraph 4, of the code of administrative offences for the cost of the fine procedure also applies if a country financial authority has adopted the penalty charge notice; in place of article 19 of the administrative costs act in force until August 14, 2013 amended section 227 and § 261 of this Act apply.
Ninth part of final provisions § 413 restriction of fundamental rights fundamental rights to physical integrity and freedom of the person (article 2 para 2 of the Basic Law), the secrecy correspondence, mail and correspondence (article 10 of the Basic Law) and the inviolability of the home (article 13 of the Basic Law) are restricted in accordance with this Act.

section 414 (void) section 415 (entry into force) Appendix 1 (to section 60) Constitution-template for clubs, foundations, establishments of commercial nature of legal persons of governed by public law, religious associations and corporations (necessary only for reasons of tax provisions) section 1 - the... (Corporation) based in... pursues exclusively and directly - - charitable - Church - charitable (not pursued purposes delete) in the sense of the section "Tax privileged purposes" of the tax code.
 Purpose of the Corporation is... (such as the promotion of science and research, youth and elderly, education, economics and vocational training, art and culture, landscape maintenance, environmental protection, public health, sports, support needy people).
 The purpose of the Statute is carried out in particular by... (such as implementation of scientific events and research projects, research contracts, entertainment a school, an education counselling, care of collections, care of the Repertoire and the choral singing, establishment of protected areas, entertainment of a kindergarten, children's, youth home, entertainment of elderly, a rest home, combating drug abuse, the noise, promoting physical exercises and services).
§ 2 the Corporation is non-profit; It does not primarily pursue commercial purposes.
§ 3 funds of the Corporation may be used only for the statutory purposes. The members receive no allowances from the means of the Corporation.
§ No person may 4 by expenses, which are alien to the purpose of the Corporation, or are favored by disproportionately high remuneration.
§ 5 when dissolving the Corporation or public purposes is the assets of the Corporation 1 - the - the - the -... (Name of a legal person of under public law or some other tax-advantaged body), - the - who - has to use - it directly and exclusively for non-profit, charitable or religious purposes.
or 2 to a legal entity of the public right or another tax-privileged body in order to use for... (Specifying a certain nonprofit, charitable or religious purpose, such as promotion of science and research, education, economics and vocational training, in support of people who are... need the tax code because within the meaning of § 53, entertainment House of God in...).
More notes on farms of commercial nature of legal persons of under public law, the dependent foundations managed by a legal person of governed by public law and spiritual associations of (congregations orders) is following provision to include: § 3 par. 2: "that - that... gets their dissolving the Corporation or public purposes not more than - his - - paid-up capital shares and the mean value of his - her - provided contributions in kind back."
In foundations, this provision is required only if the Statute admits a claim to repayment of assets the benefactor. The regime is missing the contributed assets such as the other assets is treated.
Corporations are following additional provisions in the articles of Association to include: 1. § 3 para 1 sentence 2: "the shareholders may no dividends and also no other allowances from the means of the Corporation receive."
2. § 3 par. 2: "their termination or dissolution of the Corporation or tax-exempt purposes no more than their paid-up shares in the capital and the mean value of their paid contributions in kind will be returned."
3. § 5: "resolution of the Corporation or public purposes the assets of the Corporation falls, so far as it exceeds the paid-up capital shareholders and the mean value of the contributions paid by the shareholders,...".
§ 3 par. 2 and the phrase "as far as the paid-up capital shareholders and the mean value of the contributions paid by the shareholders beyond," in section 5 are only required if the statute grants a right to restitution of assets.