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First Part
Introductory regulations
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First Chapter
Scope of application
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Section 1Scope
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Section 2Primacy of international agreements
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Second Chapter
Tax definitions
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Section 3Taxes, ancillary tax payments
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Section 4Law
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Section 5Discretion
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Section 6Authorities, revenue authorities
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Section 7Public officials
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Section 8Residence
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Section 9Habitual abode
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Section 10Business management
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Section 11Registered office
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Section 12Permanent establishment
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Section 13Permanent representative
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Section 14Economic activity
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Section 15Relatives
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Third Chapter
Competence of the revenue authorities
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Section 16Subject-matter jurisdiction
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Section 17Local jurisdiction
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Section 18Separate determination
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Section 19Taxes on the income and capital of natural persons
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Section 20Taxes on the income and capital of corporations, associations of persons and conglomerations of assets
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Section 20aTaxes on income in the case of construction services
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Section 21Turnover tax
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Section 22Impersonal taxes
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Section 23Import and export duties, excise duties
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Section 24Surrogate competence
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Section 25Multiple local jurisdiction
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Section 26Transfer of jurisdiction
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Section 27Agreed jurisdiction
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Section 28Disputed jurisdiction
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Section 29Imminent danger
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Fourth Chapter
Tax secrecy
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Section 30Tax secrecy
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Section 30aProtection of bank customers
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Section 31Disclosure of the bases of taxation
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Section 31aDisclosure for the purpose of countering unlawful employment and the misappropriation of benefits
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Section 31bDisclosure for the purpose of countering money laundering and terrorist financing
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Fifth Chapter
Limited liability of public officials
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Section 32Limited liability of public officials
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Second Part
Legal provisions on tax liability
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First Chapter
Taxpayer
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Section 33Taxpayer
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Section 34Obligations of legal representatives and asset managers
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Section 35Obligations of the person with power of disposal
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Section 36Termination of the authority to represent
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Second Chapter
Tax debtor-creditor relationship
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Section 37Claims arising from the tax debtor-creditor relationship
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Section 38Arising of claims from the tax debtor-creditor relationship
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Section 39Attribution
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Section 40Actions contrary to law or public policy
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Section 41Invalid legal transactions
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Section 42Abuse of tax planning schemes
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Section 43Tax debtor, creditor of a tax rebate
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Section 44Joint and several debtors
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Section 45Universal succession
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Section 46Cession, pledging, seizure
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Section 47Expiration
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Section 48Payment by third parties, liability of third parties
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Section 49Missing persons
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Section 50Expiration and unconditionality of excise duty, transfer of the conditional excise duty debt
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Third Chapter
Tax-privileged purposes
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Section 51General
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Section 52Public-benefit purposes
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Section 53Charitable purposes
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Section 54Religious purposes
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Section 55Altruistic activity
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Section 56Exclusivity
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Section 57Directness
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Section 58Activities having no detrimental effect on tax privilege
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Section 59Preconditions for tax privileges
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Section 60Requirements to be met by the statutes
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Section 61Dedication of assets in the statutes
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Section 62(rescinded)
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Section 63Requirements to be met by actual management activity
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Section 64Taxable economic activities
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Section 65Dedicated activity
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Section 66Welfare
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Section 67Hospitals
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Section 67aSporting events
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Section 68Specific dedicated activities
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Fourth Chapter
Liability
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Section 69Liability of the representative
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Section 70Liability of the person represented
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Section 71Liability of tax evaders and persons receiving, holding or selling goods obtained by tax evasion
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Section 72Liability for breaches of the obligation on the authenticity of accounts
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Section 73Liability in the case of fiscal unity4
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Section 74Liability of the owner of objects
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Section 75Liability of the acquirer of a business
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Section 76Liability in rem
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Section 77Obligation to tolerate
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Third Part
General rules of procedure
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First Chapter
Procedural principles
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1 Subchapter
Participation in the proceedings
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Section 78Participants
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Section 79Capacity to act
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Section 80Authorised representatives and advisers
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Section 81Official appointment of a representative
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2 Subchapter
Exclusion and rejection of public officials and other persons
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Section 82Persons excluded
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Section 83Fear of bias
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Section 84Rejection of members of a committee
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3 Subchapter
Taxation principles, evidence
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I. General
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Section 85Taxation principles
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Section 86Commencement of proceedings
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Section 87Official language
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Section 87aElectronic communication
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Section 88Principle of investigation
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Section 88aCollection of protected data
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Section 89Guidance, information
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Section 90Obligation of participants to cooperate
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Section 91Hearing participants
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Section 92Evidence
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II. Evidence through information and expert opinion
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Section 93Obligation of the participants and other persons to provide information
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Section 93aGeneral obligation to disclose information
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Section 93bAutomated access to account details
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Section 94Examination under oath
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Section 95Sworn statement
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Section 96Enlistment of experts
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III. Documentary evidence and evidence by inspection
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Section 97Presentation of documents
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Section 98Carrying out inspections
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Section 99Entry onto property and premises
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Section 100Presentation of valuables
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IV. Right of refusal to give information and to present documents
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Section 101Relatives’ right of refusal to give evidence and to take an oath
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Section 102Right to withhold information to protect certain professional secrets
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Section 103Right to withhold information for fear of prosecution for a crime or offence
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Section 104Refusal to render opinion and to present documents
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Section 105Relationship between duty of public entities to present information and documents and their duty of secrecy
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Section 106Limitation on the duty to present information and documents in the case of adverse effects on the public interest
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V. Compensation of persons obliged to provide information and experts
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Section 107Compensation of persons obliged to provide information and experts
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4th Subchapter
Time limits, deadlines, restitutio in integrum
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Section 108Time limits and deadlines
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Section 109Extension of time limits
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Section 110
Restitutio in integrum
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5 Subchapter
Legal and administrative assistance
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Section 111Administrative assistance obligations
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Section 112Preconditions for and limitations to administrative assistance
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Section 113Selecting an authority
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Section 114Implementation of administrative assistance
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Section 115Costs of administrative assistance
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Section 116Reporting tax crimes
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Section 117International legal and administrative assistance in tax matters
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Second Chapter
Administrative acts
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Section 118Definition of administrative act
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Section 119Clarity and form of an administrative act
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Section 120Collateral clauses on administrative acts
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Section 121Reasons for an administrative act
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Section 122Disclosure of an administrative act
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Section 123Appointment of an authorised recipient
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Section 124Validity of an administrative act
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Section 125Invalidity of an administrative act
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Section 126Remedying errors in procedure and form
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Section 127Consequences of errors in procedure and form
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Section 128Reinterpretation of an erroneous administrative act
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Section 129Obvious errors in issuing an administrative act
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Section 130Withdrawal of an unlawful administrative act
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Section 131Revocation of a lawful administrative act
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Section 132Withdrawal, revocation, cancellation and amendment in legal remedy proceedings
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Section 133Return of documents and other items
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Fourth Part
Executing the taxation procedure
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First Chapter
Recording taxpayer data
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1 Subchapter
Data relating to civil status and operations
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Section 134Data relating to civil status and operations
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Section 135The obligation to cooperate in the collection of data relating to civil status and operations
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Section 136Notification of changes in data relating to civil status
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2 Subchapter
Duties of disclosure
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Section 137The recording for tax purposes of corporations, associations and conglomerations of assets
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Section 138Reporting gainful occupation
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Section 139Registering operations in certain cases
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3 Subchapter
Identifying tag
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Section 139aIdentifying tag
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Section 139bIdentification number
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Section 139cBusiness identification number
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Section 139dAuthorisation to issue ordinances
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Second Chapter
Obligations to cooperate
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1 Subchapter
The keeping of accounts and records
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Section 140Account-keeping and recording obligations deriving from other laws
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Section 141The obligation of certain taxpayers to keep accounts
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Section 142Supplementary provisions for farmers and foresters
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Section 143Recording the receipt of goods
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Section 144Recording the exit of goods
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Section 145General specifications relating to the keeping of accounts and records
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Section 146Formal rules on the keeping of accounts and record
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Section 147Formal rules on the storage of documents
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Section 148The authorisation of simplifications
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2 Subchapter
Tax returns
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Section 149Submission of tax returns
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Section 150Format and content of tax returns
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Section 151Recording tax returns at the offices of the authorities
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Section 152Late-filing penalty
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Section 153Correction of returns
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3 Subchapter
Authenticity of accounts
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Section 154Authenticity of accounts
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Third Chapter
Assessment and determination procedures
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1 Subchapter
Tax assessment
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I. General provisions
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Section 155Assessment of taxes
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Section 156Refraining from tax assessment
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Section 157Form and content of tax assessment notices
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Section 158Validity of accounts
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Section 159Proof of fiduciary status
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Section 160Naming creditors and the recipients of payments
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Section 161Inventory shortfalls
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Section 162Estimating the basis of taxation
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Section 163Divergent assessment of taxes on equitable grounds
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Section 164Tax assessment subject to re-examination
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Section 165Provisional assessment of taxes, suspension of tax assessment
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Section 166Third party effects of the tax assessment
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Section 167Self-assessed tax return, use of tax marks or tax stamps
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Section 168Effects of a self-assessed tax return
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II. Period of limitation for the assessment
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Section 169Period for assessment
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Section 170Beginning of the period for assessment
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Section 171Suspension of expiration
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III. Finality
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Section 172Cancelling and amending tax assessment notices
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Section 173Cancelling or amending tax assessment notices as a result of new facts or evidence
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Section 174Conflicting tax assessments
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Section 175Cancelling or amending tax assessment notice in special cases
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Section 175aThe implementation of mutual agreement understandings
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Section 176Protection of confidence in cancelling and amending tax notices of assessment
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Section 177Correction of material errors
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IV. Costs
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Section 178Costs of making special use of the customs authorities
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Section 178aCosts of making special use of the revenue authorities
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2 Subchapter
Separate determination of the bases of taxation, assessment of basic impersonal tax amounts
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I. Separate determination
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Section 179Determination of bases of taxation
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Section 180Separate determination of bases of taxation
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Section 181Procedural rules for separate determination, determination period, obligation to submit return
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Section 182Effects of separate determination
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Section 183Authorised recipients in the case of uniform determination
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II. The assessment of basic impersonal tax amounts
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Section 184The assessment of basic impersonal tax amounts
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3 Subchapter
Apportionment and allocation
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Section 185Validity of the general provisions
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Section 186Participants
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Section 187Inspection of files
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Section 188Notice of apportionment
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Section 189Amendment to the apportionment
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Section 190Allocation procedure
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4 Subchapter
Liability
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Section 191Notices of liability, notices of compulsory tolerance
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Section 192Contractual liability
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Fourth Chapter
External audit
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1 Subchapter
General provisions
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Section 193Permissibility of an external audit
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Section 194Scope of an external audit
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Section 195Jurisdiction
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Section 196Audit order
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Section 197Disclosure of the audit order
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Section 198Identification duty, start of external audit
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Section 199Audit principles
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Section 200Obligations of the taxpayer to cooperate
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Section 201Final meeting
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Section 202Content and disclosure of audit report
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Section 203Shortened external audit
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2 Subchapter
Binding commitments on the basis of an external audit
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Section 204Preconditions for a binding commitment
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Section 205Format of a binding commitment
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Section 206Binding effect
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Section 207Expiry, cancellation and amendment of the binding commitment
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Fifth Chapter
Tax investigation (customs investigation)
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Section 208Tax investigation (customs investigation)
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Sixth Chapter
Fiscal supervision in special cases
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Section 209Object of fiscal supervision
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Section 210Powers of the revenue authorities
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Section 211Obligations of the persons affected
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Section 212Implementation provisions
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Section 213Special supervisory measures
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Section 214Representatives
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Section 215Seizure during supervision
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Section 216Transfer to federal ownership
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Section 217Tax aides
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Fifth Part
Levy procedure
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First Chapter
Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship
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1 Subchapter
Realisation and maturity of claims arising from the tax debtor-creditor relationship
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Section 218Realisation of claims from the tax debtor-creditor relationship
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Section 219Requirement to pay in the case of notices of liability
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Section 220Maturity
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Section 221Other maturity
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Section 222Deferment
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Section 223Postponed payment6
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2 Subchapter
Payment, set-off and remission
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Section 224Place of payment, date of payment
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Section 224aObjects of art in lieu of payment
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Section 225Order of amortisation
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Section 226Set-off
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Section 227Remission
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3 Subchapter
Lapse of right to enforce payment of overdue tax
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Section 228Object of the limitation, limitation period
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Section 229Beginning of limitation period
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Section 230Suspension of limitation period
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Section 231Interruption of limitation period
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Section 232Effect of limitation period
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Second Chapter
Interest accrual, late-payment penalties
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1 Subchapter
Interest accrual
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Section 233General
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Section 233aInterest accrual on tax deficiencies and tax refunds
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Section 234Interest during deferment
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Section 235Interest accrual on evaded taxes
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Section 236Interest on refund amounts during legal proceedings
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Section 237Interest while implementation is suspended
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Section 238Amount and calculation of interest
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Section 239Interest assessment
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2 Subchapter
Late-payment penalties
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Section 240Late-payment penalties
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Third Chapter
Provision of collateral
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Section 241Nature of collateral
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Section 242The effect of depositing means of payment
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Section 243Pledging securities
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Section 244Suitable tax guarantors
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Section 245Other items as collateral
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Section 246Acceptance value
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Section 247The exchange of collateral
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Section 248Obligation to provide additional collateral
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Sixth Part
Enforcement
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First Chapter
General provisions
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Section 249Enforcement authorities
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Section 250Request for recovery
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Section 251Enforceable administrative acts
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Section 252Judgement creditor
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Section 253Judgement debtor
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Section 254Preconditions for commencing with enforcement
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Section 255Enforcement against legal persons under public law
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Section 256Objections to enforcement
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Section 257Stay and limitation of enforcement
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Section 258Temporary stay or limitation of enforcement
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Second Chapter
Enforcement owing to monetary claims
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1 Subchapter
General provisions
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Section 259Formal reminder
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Section 260Statement of the reason for the indebtedness
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Section 261Write-off
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Section 262Third party rights
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Section 263Enforcement against spouses
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Section 264Enforcement against the usufructuary
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Section 265Enforcement against heirs
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Section 266Other cases of limited liability
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Section 267Enforcement proceedings against associations of persons without legal capacity
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2 Subchapter
Apportionment of a joint and several obligation
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Section 268General
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Section 269Application
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Section 270General apportionment formula
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Section 271Apportionment formula for capital tax
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Section 272Apportionment formula for prepayments
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Section 273Apportionment formula for tax deficiencies
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Section 274Special apportionment formula
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Section 275Rounding down
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Section 276Tax arrears, instigation of enforcement
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Section 277Enforcement
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Section 278Limitation of enforcement
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Section 279Form and content of the apportionment notice
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Section 280Amendments to the apportionment notice
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3 Subchapter
Enforcement against movable assets
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I. General
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Section 281Attachment
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Section 282Effect of the attachment
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Section 283Exclusion of warranty claims
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Section 284Sworn statement of assets
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II. Enforcement against items
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Section 285Enforcement officer
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Section 286Enforcement against items
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Section 287Powers of the enforcement officer
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Section 288Enlistment of witnesses
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Section 289Period of enforcement
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Section 290Enforcement officer’s requests and notifications
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Section 291Record
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Section 292Averting attachment
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Section 293Liens and preferential rights of third parties
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Section 294Unpicked crops
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Section 295Exemption of items from attachment
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Section 296Realisation
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Section 297Suspension of realisation
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Section 298Auction
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Section 299Knockdown
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Section 300Lowest bid
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Section 301Ceasing the auction
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Section 302Securities
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Section 303Registered securities
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Section 304Auctioning unpicked crops
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Section 305Realisation in special circumstances
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Section 306Enforcement against spare aircraft parts
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Section 307Subordinate attachment
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Section 308Realisation in the case of multiple attachment
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III. Enforcement against receivables and other property rights
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Section 309Attachment of a monetary claim
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Section 310Attachment of a receivable secured by a mortgage
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Section 311Attachment of a receivable secured by a ship mortgage or registered lien on an aircraft
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Section 312Attachment of a receivable from endorsable instruments
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Section 313Attachment of regular earnings
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Section 314Sequestration order
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Section 315Effect of the sequestration order
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Section 316Third party debtor’s obligation to submit a declaration
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Section 317Other form of realisation
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Section 318Claims for the return or transfer of items
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Section 319Exemption of receivables from attachment
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Section 320Multiple attachment of a receivable
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Section 321Enforcement against other property rights
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4 Subchapter
Enforcement against immovable assets
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Section 322Procedure7
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Section 323Enforcement against the legal successor
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5 Subchapter
Freezing injunction/arrest of the debtor
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Section 324Freezing injunction
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Section 325Cancellation of the freezing injunction
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Section 326Arrest of the debtor
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6 Subchapter
Realisation of collateral
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Section 327Realisation of collateral
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Third Chapter
Enforcement other than of monetary claims
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1 Subchapter
Enforcement owing to actions, tolerance or omissions
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Section 328Coercive measures
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Section 329Coercive fine
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Section 330Substitutive execution
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Section 331Direct enforcement
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Section 332Giving warning of coercive measures
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Section 333Determining the coercive measures
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Section 334Substitutive coercive detention
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Section 335Termination of the coercive procedure
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2 Subchapter
Forcing provision of collateral
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Section 336Forcing provision of collateral
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Fourth Chapter
Costs
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Section 337Costs of enforcement
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Section 338Types of fees
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Section 339Attachment fee
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Section 340Confiscation fee
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Section 341Realisation fee
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Section 342Plurality of debtors
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Section 343(rescinded)
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Section 344Expenses
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Section 345Travel expenses and expense allowances
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Section 346Incorrect treatment of items, period for assessment
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Seventh Part
Out-of-court proceedings for legal remedy
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First Chapter
Admissibility
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Section 347Admissibility of the objection
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Section 348Exclusion of the objection
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Section 349(rescinded)
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Section 350Gravamen
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Section 351Binding effect of other administrative acts
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Section 352Authority to object in the case of uniform determination
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Section 353Legal successor’s authority to object
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Section 354Waiver of objection
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Second Chapter
Procedural rules
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Section 355Period for objection
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Section 356Advice on applicable legal remedies
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Section 357Submission of the objection
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Section 358Verification of the requirements for permissibility
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Section 359Participants
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Section 360Enlistment of others in the proceedings
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Section 361Suspension of implementation
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Section 362Withdrawal of the objection
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Section 363Suspending and adjourning the proceedings
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Section 364Disclosure of the taxation documents
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Section 364aDiscussion of the current and legal status
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Section 364bDetermination of deadlines
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Section 365Application of procedural rules
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Section 366Form, content and publication of the objection ruling
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Section 367Objection ruling
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Section 368(rescinded)
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Eighth Part
Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings
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First Chapter
Provisions on crimes
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Section 369Tax crimes
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Section 370Tax evasion
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Section 370a(rescinded)
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Section 371Voluntary disclosure of tax evasion
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Section 372Illegal import, export, or transit of goods
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Section 373Professional, violent or organised smuggling
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Section 374Receiving, holding or selling goods obtained by tax evasion
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Section 375Incidental consequences
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Section 376Limitation period for prosecution
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Second Chapter
Provisions on administrative fines
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Section 377Tax offences9
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Section 378Understatement of tax through gross negligence
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Section 379General minor tax fraud
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Section 380Endangerment of withholding taxes
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Section 381Endangerment of excise tax
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Section 382Endangerment of import and export duties
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Section 383Unauthorised acquisition of claims to a tax refund and rebate
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Section 383aIllicit use of the identifying tag pursuant to section 139a
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Section 384Limitation period for prosecution
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Third Chapter
Criminal proceedings
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1 Subchapter
General provisions
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Section 385Validity of procedural rules
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Section 386Jurisdiction of the revenue authority in the case of tax crimes10
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Section 387Revenue authority with subject-matter jurisdiction
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Section 388Revenue authority with local jurisdiction
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Section 389Related criminal matters
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Section 390Multiple jurisdiction
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Section 391Competent court
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Section 392Defence
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Section 393Relationship between criminal proceedings and the taxation procedure
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Section 394Transfer of ownership
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Section 395Revenue authority’s power to inspect files
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Section 396Suspending proceedings
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2 Subchapter
Investigation
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I. General
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Section 397Initiating criminal proceedings
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Section 398Stay on the grounds of insignificance
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II. Revenue authority procedure in the case of tax crimes
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Section 399Revenue authority’s rights and obligations
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Section 400Application for the order of summary punishment
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Section 401Application for order of incidental consequences in independent proceedings11
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III. Role of the revenue authority in public prosecutor proceedings
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Section 402General rights and obligations of the revenue authority
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Section 403Participation of the revenue authority
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IV. Tax and customs investigation
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Section 404Tax and customs investigation
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V. Reimbursement for witnesses and experts
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Section 405Reimbursement for witnesses and experts
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3 Subchapter
Judicial proceedings
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Section 406Cooperation of the revenue authority in summary proceedings and in independent proceedings
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Section 407Participation of the revenue authority in other cases
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4 Subchapter
Costs of the proceedings
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Section 408Costs of the proceedings12
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Fourth Chapter
Administrative fine proceedings
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Section 409Competent administrative authority
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Section 410Supplementary provisions on administrative fine proceedings
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Section 411Administrative fine procedures against lawyers, tax consultants, tax representatives, auditors or certified accountants
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Section 412Service, enforcement, costs
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Ninth Part
Final provisions
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Section 413Restriction of basic rights
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Section 414(obsolete)
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Section 415Entry into force13
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