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The Fiscal Code of Germany

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Übersetzung durch den Sprachendienst des Bundesministeriums der Finanzen.

Translation provided by the Language Service of the Federal Ministry of Finance.

Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 5 des Gesetzes vom 3.12.2015 (BGBl. I S. 2178)
Der Stand der deutschsprachigen Dokumentation kann aktueller sein. Vergleichen Sie dazu bitte http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html.

Version information: The translation includes the amendment(s) to the Act by Article 5 of the Act of 3.12.2015 (Federal Law Gazette I p. 2178)
Translations may not be updated at the same time as the German legal provisions displayed on this website. To compare with the current status of the German version, see http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html.

© 2016 juris GmbH, Saarbrücken

First Part
Introductory regulations
First Chapter
Scope of application
Section 1Scope
Section 2Primacy of international agreements
Second Chapter
Tax definitions
Section 3Taxes, ancillary tax payments
Section 4Law
Section 5Discretion
Section 6Authorities, revenue authorities
Section 7Public officials
Section 8Residence
Section 9Habitual abode
Section 10Business management
Section 11Registered office
Section 12Permanent establishment
Section 13Permanent representative
Section 14Economic activity
Section 15Relatives
Third Chapter
Competence of the revenue authorities
Section 16Subject-matter jurisdiction
Section 17Local jurisdiction
Section 18Separate determination
Section 19Taxes on the income and capital of natural persons
Section 20Taxes on the income and capital of corporations, associations of persons and conglomerations of assets
Section 20aTaxes on income in the case of construction services
Section 21Valued-added tax
Section 22Impersonal taxes
Section 22aJurisdiction on the continental shelf and in the exclusive economic zone
Section 23Import and export duties, excise duties
Section 24Surrogate competence
Section 25Multiple local jurisdiction
Section 26Transfer of jurisdiction
Section 27Agreed jurisdiction
Section 28Disputed jurisdiction
Section 29Imminent danger
Fourth Chapter
Tax secrecy
Section 30Tax secrecy
Section 30aProtection of bank customers
Section 31Disclosure of the bases of taxation
Section 31aDisclosure for the purpose of countering unlawful employment and the misappropriation of benefits
Section 31bDisclosure for the purpose of countering money laundering and terrorist financing
Fifth Chapter
Limited liability of public officials
Section 32Limited liability of public officials
Second Part
Legal provisions on tax liability
First Chapter
Section 33Taxpayer
Section 34Obligations of legal representatives and asset managers
Section 35Obligations of the person with power of disposal
Section 36Termination of the authority to represent
Second Chapter
Tax debtor-creditor relationship
Section 37Claims arising from the tax debtor-creditor relationship
Section 38Arising of claims from the tax debtor-creditor relationship
Section 39Attribution
Section 40Actions contrary to law or public policy
Section 41Invalid legal transactions
Section 42Abuse of tax planning schemes
Section 43Tax debtor, creditor of a tax rebate
Section 44Joint and several debtors
Section 45Universal succession
Section 46Cession, pledging, seizure
Section 47Expiration
Section 48Payment by third parties, liability of third parties
Section 49Missing persons
Section 50Expiration and unconditionality of excise duty, transfer of the conditional excise duty debt
Third Chapter
Tax-privileged purposes
Section 51General
Section 52Public-benefit purposes
Section 53Charitable purposes
Section 54Religious purposes
Section 55Altruistic activity
Section 56Exclusivity
Section 57Directness
Section 58Activities having no detrimental effect on tax privilege
Section 59Preconditions for tax privileges
Section 60Requirements to be met by the statutes
Section 60aDetermination of compliance with statute-related preconditions
Section 61Dedication of assets in the statutes
Section 62Reserves and asset accumulation
Section 63Requirements to be met by actual management activity
Section 64Taxable economic activities
Section 65Dedicated activity
Section 66Welfare
Section 67Hospitals
Section 67aSporting events
Section 68Specific dedicated activities
Fourth Chapter
Section 69Liability of the representative
Section 70Liability of the person represented
Section 71Liability of tax evaders and persons receiving, holding or selling goods obtained by tax evasion
Section 72Liability for breaches of the obligation on the authenticity of accounts
Section 73Liability in the case of fiscal unity
Section 74Liability of the owner of objects
Section 75Liability of the acquirer of a business
Section 76Liability in rem
Section 77Obligation to tolerate
Third Part
General rules of procedure
First Chapter
Procedural principles
1st Subchapter
Participation in the proceedings
Section 78Participants
Section 79Capacity to act
Section 80Authorised representatives and advisers
Section 81Official appointment of a representative
2nd Subchapter
Exclusion and rejection of public officials and other persons
Section 82Persons excluded
Section 83Fear of bias
Section 84Rejection of members of a committee
3rd Subchapter
Taxation principles, evidence
Section 85Taxation principles
Section 86Commencement of proceedings
Section 87Official language
Section 87aElectronic communication
Section 88Principle of investigation
Section 88aCollection of protected data
Section 89Guidance, information
Section 90Obligation of participants to cooperate
Section 91Participant consultation
Section 92Evidence
Evidence through information and expert opinion
Section 93Obligation of the participants and other persons to provide information
Section 93aGeneral obligation to disclose information
Section 93bAutomated access to account details
Section 94Examination under oath
Section 95Sworn statement
Section 96Enlistment of experts
Documentary evidence and evidence by inspection
Section 97Submission/presentation of documents
Section 98Carrying out inspections
Section 99Entry onto property and premises
Section 100Presentation of valuables
Right of refusal to furnish information and documents
Section 101Relatives’ right of refusal to furnish information and to take an oath
Section 102Right to withhold information to protect certain professional secrets
Section 103Right to withhold information for fear of prosecution for a criminal or administrative offence
Section 104Refusal to render opinion and to submit/present documents
Section 105Relationship between duty of public entities to furnish information and documents and their duty of secrecy
Section 106Limitation on the duty to furnish information and documents in the case of adverse effects on the public interest
Compensation of persons obliged to furnish information and of experts
Section 107Compensation of persons obliged to furnish information and of experts
4th Subchapter
Time limits, deadlines, restitutio in integrum
Section 108Time limits and deadlines
Section 109Extension of time limits
Section 110Restitutio in integrum
5th Subchapter
Legal and administrative assistance
Section 111Administrative assistance obligations
Section 112Preconditions for and limitations to administrative assistance
Section 113Selecting an authority
Section 114Implementation of administrative assistance
Section 115Costs of administrative assistance
Section 116Reporting tax crimes
Section 117International legal and administrative assistance in tax matters
Section 117aTransmission of personal data to Member States of the European Union
Section 117bUse of data to be supplied pursuant to Framework Decision 2006/960/JHA
Section 117cImplementation of nationally applicable international agreements to improve international tax compliance
Second Chapter
Administrative acts
Section 118Definition of administrative act
Section 119Clarity and form of an administrative act
Section 120Collateral clauses on administrative acts
Section 121Reasons for an administrative act
Section 122Disclosure of an administrative act
Section 123Appointment of an authorised recipient
Section 124Validity of an administrative act
Section 125Invalidity of an administrative act
Section 126Remedying errors in procedure and form
Section 127Consequences of errors in procedure and form
Section 128Reinterpretation of an erroneous administrative act
Section 129Obvious errors in issuing an administrative act
Section 130Withdrawal of an unlawful administrative act
Section 131Revocation of a lawful administrative act
Section 132Withdrawal, revocation, cancellation and amendment in legal remedy proceedings
Section 133Return of documents and other items
Fourth Part
Executing the taxation procedure
First Chapter
Recording taxpayer data
1st Subchapter
Data relating to civil status and operations
Section 134Data relating to civil status and operations
Section 135The obligation to cooperate in the collection of data relating to civil status and operations
Section 136Notification of changes in data relating to civil status
2nd Subchapter
Duties of disclosure
Section 137The recording for tax purposes of corporations, associations and conglomerations of assets
Section 138Reporting gainful occupation
Section 139Registering operations in certain cases
3rd Subchapter
Section 139aIdentifier
Section 139bIdentification number
Section 139cBusiness identification number
Section 139dAuthorisation to issue ordinances
Second Chapter
Obligations to cooperate
1st Subchapter
The keeping of accounts and records
Section 140Account-keeping and recording obligations deriving from other laws
Section 141The obligation of certain taxpayers to keep accounts
Section 142Supplementary provisions for farmers and foresters
Section 143Recording the receipt of goods
Section 144Recording the exit of goods
Section 145General specifications relating to the keeping of accounts and records
Section 146Formal rules on the keeping of accounts and record
Section 147Formal rules on the storage of documents
Section 147aProvisions for storing the records and documents of certain taxpayers
Section 148The authorisation of simplifications
2nd Subchapter
Tax returns
Section 149Submission of tax returns
Section 150Format and content of tax returns
Section 151Recording tax returns at the offices of the authorities
Section 152Late-filing penalty
Section 153Correction of returns
3rd Subchapter
Authenticity of accounts
Section 154Authenticity of accounts
Third Chapter
Assessment and determination procedures
1st Subchapter
Tax assessment
General provisions
Section 155Assessment of taxes
Section 156Refraining from tax assessment
Section 157Form and content of tax assessment notices
Section 158Validity of accounts
Section 159Proof of fiduciary status
Section 160Naming creditors and the recipients of payments
Section 161Inventory shortfalls
Section 162Estimating the basis of taxation
Section 163Divergent assessment of taxes on equitable grounds
Section 164Tax assessment subject to re-examination
Section 165Provisional assessment of taxes, suspension of tax assessment
Section 166Third party effects of the tax assessment
Section 167Self-assessed tax return, use of tax marks or tax stamps
Section 168Effects of a self-assessed tax return
Period of limitation for the assessment
Section 169Period for assessment
Section 170Beginning of the period for assessment
Section 171Suspension of expiration
Section 172Cancelling and amending tax assessment notices
Section 173Cancelling or amending tax assessment notices as a result of new facts or evidence
Section 174Conflicting tax assessments
Section 175Cancelling or amending tax assessment notice in special cases
Section 175aThe implementation of mutual agreement understandings
Section 176Protection of confidence in cancelling and amending tax notices of assessment
Section 177Correction of material errors
Section 178Costs of making special use of the customs authorities
Section 178aCosts of making special use of the revenue authorities
2nd Subchapter
Separate determination of the bases of taxation, assessment of basic impersonal tax amounts
Separate determination
Section 179Determination of bases of taxation
Section 180Separate determination of bases of taxation
Section 181Procedural rules for separate determination, determination period, obligation to submit return
Section 182Effects of separate determination
Section 183Authorised recipients in the case of uniform determination
The assessment of basic impersonal tax amounts
Section 184The assessment of basic impersonal tax amounts
3rd Subchapter
Apportionment and allocation
Section 185Validity of the general provisions
Section 186Participants
Section 187Inspection of files
Section 188Notice of apportionment
Section 189Amendment to the apportionment
Section 190Allocation procedure
4th Subchapter
Section 191Notices of liability, notices of compulsory tolerance
Section 192Contractual liability
Fourth Chapter
External audit
1st Subchapter
General provisions
Section 193Permissibility of an external audit
Section 194Scope of an external audit
Section 195Jurisdiction
Section 196Audit order
Section 197Disclosure of the audit order
Section 198Identification duty, start of external audit
Section 199Audit principles
Section 200Obligations of the taxpayer to cooperate
Section 201Final meeting
Section 202Content and disclosure of audit report
Section 203Shortened external audit
2nd Subchapter
Binding commitments on the basis of an external audit
Section 204Preconditions for a binding commitment
Section 205Format of a binding commitment
Section 206Binding effect
Section 207Expiry, cancellation and amendment of the binding commitment
Fifth Chapter
Tax investigation (customs investigation)
Section 208Tax investigation (customs investigation)
Sixth Chapter
Fiscal supervision in special cases
Section 209Object of fiscal supervision
Section 210Powers of the revenue authorities
Section 211Obligations of the persons affected
Section 212Implementation provisions
Section 213Special supervisory measures
Section 214Representatives
Section 215Seizure during supervision
Section 216Transfer to federal ownership
Section 217Tax aides
Fifth Part
Levy procedure
First Chapter
Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship
1st Subchapter
Realisation and maturity of claims arising from the tax debtor-creditor relationship
Section 218Realisation of claims from the tax debtor-creditor relationship
Section 219Requirement to pay in the case of notices of liability
Section 220Maturity
Section 221Other maturity
Section 222Deferment
Section 223(rescinded)
2nd Subchapter
Payment, set-off and remission
Section 224Place of payment, date of payment
Section 224aObjects of art in lieu of payment
Section 225Order of amortisation
Section 226Set-off
Section 227Remission
3rd Subchapter
Lapse of right to enforce payment of overdue tax
Section 228Object of the limitation, limitation period
Section 229Beginning of limitation period
Section 230Suspension of limitation period
Section 231Interruption of limitation period
Section 232Effect of limitation period
Second Chapter
Interest accrual, late-payment penalties
1st Subchapter
Interest accrual
Section 233General
Section 233aInterest accrual on tax deficiencies and tax refunds
Section 234Interest during deferment
Section 235Interest accrual on evaded taxes
Section 236Interest on refund amounts during legal proceedings
Section 237Interest while implementation is suspended
Section 238Amount and calculation of interest
Section 239Interest assessment
2nd Subchapter
Late-payment penalties
Section 240Late-payment penalties
Third Chapter
Provision of collateral
Section 241Nature of collateral
Section 242The effect of depositing means of payment
Section 243Pledging securities
Section 244Suitable tax guarantors
Section 245Other items as collateral
Section 246Acceptance value
Section 247The exchange of collateral
Section 248Obligation to provide additional collateral
Sixth Part
First Chapter
General provisions
Section 249Enforcement authorities
Section 250Request for recovery
Section 251Enforceable administrative acts
Section 252Judgement creditor
Section 253Judgement debtor
Section 254Preconditions for commencing with enforcement
Section 255Enforcement against legal persons under public law
Section 256Objections to enforcement
Section 257Stay and limitation of enforcement
Section 258Temporary stay or limitation of enforcement
Second Chapter
Enforcement owing to monetary claims
1st Subchapter
General provisions
Section 259Formal reminder
Section 260Statement of the reason for the indebtedness
Section 261Write-off
Section 262Third party rights
Section 263Enforcement against spouses
Section 264Enforcement against the usufructuary
Section 265Enforcement against heirs
Section 266Other cases of limited liability
Section 267Enforcement proceedings against associations of persons without legal capacity
2nd Subchapter
Apportionment of a joint and several obligation
Section 268General
Section 269Application
Section 270General apportionment formula
Section 271Apportionment formula for capital tax
Section 272Apportionment formula for prepayments
Section 273Apportionment formula for tax deficiencies
Section 274Special apportionment formula
Section 275(rescinded)
Section 276Tax arrears, instigation of enforcement
Section 277Enforcement
Section 278Limitation of enforcement
Section 279Form and content of the apportionment notice
Section 280Amendments to the apportionment notice
3rd Subchapter
Enforcement against movable assets
Section 281Attachment
Section 282Effect of the attachment
Section 283Exclusion of warranty claims
Section 284Judgement debtor’s asset disclosure
Enforcement against items
Section 285Enforcement officer
Section 286Enforcement against items
Section 287Powers of the enforcement officer
Section 288Enlistment of witnesses
Section 289Period of enforcement
Section 290Enforcement officer’s requests and notifications
Section 291Record
Section 292Averting attachment
Section 293Liens and preferential rights of third parties
Section 294Unpicked crops
Section 295Exemption of items from attachment
Section 296Realisation
Section 297Suspension of realisation
Section 298Auction
Section 299Knockdown
Section 300Lowest bid
Section 301Ceasing the auction
Section 302Securities
Section 303Registered securities
Section 304Auctioning unpicked crops
Section 305Realisation in special circumstances
Section 306Enforcement against spare aircraft parts
Section 307Subordinate attachment
Section 308Realisation in the case of multiple attachment
Enforcement against receivables and other property rights
Section 309Attachment of a monetary claim
Section 310Attachment of a receivable secured by a mortgage
Section 311Attachment of a receivable secured by a ship mortgage or registered lien on an aircraft
Section 312Attachment of a receivable from endorsable instruments
Section 313Attachment of regular earnings
Section 314Sequestration order
Section 315Effect of the sequestration order
Section 316Third party debtor’s obligation to submit a declaration
Section 317Other form of realisation
Section 318Claims for the return or transfer of items
Section 319Exemption of receivables from attachment
Section 320Multiple attachment of a receivable
Section 321Enforcement against other property rights
4th Subchapter
Enforcement against immovable assets
Section 322Procedure
Section 323Enforcement against the legal successor
5th Subchapter
Freezing injunction/arrest of the debtor
Section 324Freezing injunction
Section 325Cancellation of the freezing injunction
Section 326Arrest of the debtor
6th Subchapter
Realisation of collateral
Section 327Realisation of collateral
Third Chapter
Enforcement other than of monetary claims
1st Subchapter
Enforcement owing to actions, tolerance or omissions
Section 328Coercive measures
Section 329Coercive fine
Section 330Substitutive execution
Section 331Direct enforcement
Section 332Giving warning of coercive measures
Section 333Determining the coercive measures
Section 334Substitutive coercive detention
Section 335Termination of the coercive procedure
2nd Subchapter
Forcing provision of collateral
Section 336Forcing provision of collateral
Fourth Chapter
Section 337Costs of enforcement
Section 338Types of fees
Section 339Attachment fee
Section 340Confiscation fee
Section 341Realisation fee
Section 342Plurality of debtors
Section 343(rescinded)
Section 344Expenses
Section 345Travel expenses and expense allowances
Section 346Incorrect treatment of items, period for assessment
Seventh Part
Out-of-court proceedings for legal remedy
First Chapter
Section 347Admissibility of the objection
Section 348Exclusion of the objection
Section 349(rescinded)
Section 350Gravamen
Section 351Binding effect of other administrative acts
Section 352Authority to object in the case of uniform determination
Section 353Legal successor’s authority to object
Section 354Waiver of objection
Second Chapter
Procedural rules
Section 355Period for objection
Section 356Advice on applicable legal remedies
Section 357Submission of the objection
Section 358Verification of the requirements for permissibility
Section 359Participants
Section 360Enlistment of others in the proceedings
Section 361Suspension of implementation
Section 362Withdrawal of the objection
Section 363Suspending and adjourning the proceedings
Section 364Disclosure of the taxation documents
Section 364aDiscussion of the current and legal status
Section 364bDetermination of deadlines
Section 365Application of procedural rules
Section 366Form, content and publication of the objection ruling
Section 367Objection ruling
Section 368(rescinded)
Eighth Part
Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings
First Chapter
Provisions on crimes
Section 369Tax crimes
Section 370Tax evasion
Section 370a(rescinded)
Section 371Voluntary disclosure of tax evasion
Section 372Illegal import, export, or transit of goods
Section 373Professional, violent or organised smuggling
Section 374Receiving, holding or selling goods obtained by tax evasion
Section 375Incidental consequences
Section 376Limitation period for prosecution
Second Chapter
Provisions on administrative fines
Section 377Tax-related administrative offences
Section 378Reckless understatement of tax
Section 379General minor tax fraud
Section 380Endangerment of withholding taxes
Section 381Endangerment of excise tax
Section 382Endangerment of import and export duties
Section 383Unauthorised acquisition of claims to a tax refund and rebate
Section 383aIllicit use of the identifier pursuant to section 139a
Section 384Limitation period for prosecution
Third Chapter
Criminal proceedings
1st Subchapter
General provisions
Section 385Validity of procedural rules
Section 386Jurisdiction of the revenue authority in the case of tax crimes
Section 387Revenue authority with subject-matter jurisdiction
Section 388Revenue authority with local jurisdiction
Section 389Related criminal matters
Section 390Multiple jurisdiction
Section 391Competent court
Section 392Defence
Section 393Relationship between criminal proceedings and the taxation procedure
Section 394Transfer of ownership
Section 395Revenue authority’s power to inspect files
Section 396Suspending proceedings
2nd Subchapter
Section 397Initiating criminal proceedings
Section 398Stay on the grounds of insignificance
Section 398aRefraining from prosecution in certain cases
Revenue authority procedure in the case of tax crimes
Section 399Revenue authority’s rights and obligations
Section 400Application for the order of summary punishment
Section 401Application for order of incidental consequences in independent proceedings
Role of the revenue authority in procedures carried out by the public prosecutor
Section 402General rights and obligations of the revenue authority
Section 403Participation of the revenue authority
Tax and customs investigation
Section 404Tax and customs investigation
Reimbursement for witnesses and experts
Section 405Reimbursement for witnesses and experts
3rd Subchapter
Judicial proceedings
Section 406Cooperation of the revenue authority in summary proceedings and in independent proceedings
Section 407Participation of the revenue authority in other cases
4th Subchapter
Costs of the proceedings
Section 408Costs of the proceedings
Fourth Chapter
Administrative fine proceedings
Section 409Competent administrative authority
Section 410Supplementary provisions on administrative fine proceedings
Section 411Administrative fine proceedings against lawyers, tax consultants, tax representatives, auditors or certified accountants
Section 412Service, enforcement, costs
Ninth Part
Final provisions
Section 413Restriction of basic rights
Section 414(obsolete)
Section 415Entry into force