The Fiscal Code of Germany Fourth Chapter External audit 1st Subchapter General provisions Section 193 Permissibility of an external audit (1) It shall be permissible to conduct audits of taxpayers who operate a business or agricultural and forestry undertaking or…
2nd Subchapter. Separate determination of tax bases, assessment of base amounts of non-personal taxes
The Fiscal Code of Germany 2nd Subchapter Separate determination of tax bases, assessment of base amounts of non-personal taxes I. Separate determination Section 179 Determination of tax bases (1) Notwithstanding the provisions of section 157(2), tax bases shall be determined…
IV. Costs. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany IV. Costs Section 178 Costs of making special use of the customs authorities (1) The authorities of the federal customs administration and the authorities to whom execution of the tasks of the federal customs administration…
III. Finality. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany III. Finality Section 172 Cancelling and amending tax assessment notices (1) A tax assessment notice, to the extent that it has not been issued provisionally or subject to review, may be cancelled or amended only…
II. Period of limitation for the assessment. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany II. Period of limitation for the assessment Section 169 Period for assessment (1) A tax assessment and its cancellation or amendment shall no longer be permissible once the period for assessment has expired. This shall…
I. General provisions. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany Third Chapter Assessment and determination procedures 1st Subchapter Tax assessment I. General provisions Section 155 Tax assessment (1) Unless otherwise prescribed, the taxes shall be assessed by the revenue authority by way of tax assessment…
2nd Subchapter. Tax returns. Obligations to cooperate
The Fiscal Code of Germany 2nd Subchapter Tax returns Section 149 Filing tax returns (1) Tax laws shall specify the persons obliged to file a tax return. In addition, any person requested by the revenue authority to file a tax…
1st Subchapter. The keeping of accounts and records. Obligations to cooperate
The Fiscal Code of Germany Second Chapter Obligations to cooperate 1st Subchapter The keeping of accounts and records Section 140 Account-keeping and recording obligations deriving from other laws Whoever is obliged under laws other than tax laws to keep accounts…
1st Subchapter. Data relating to civil status and operations. First Chapter Recording taxpayer data. Fourth Part Executing the taxation procedure
The Fiscal Code of Germany Fourth Part Executing the taxation procedure First Chapter Recording taxpayer data 1st Subchapter Data relating to civil status and operations Section 134 (rescinded) Section 135 (rescinded) Section 136 (rescinded) 2nd Subchapter Duties of disclosure Section…
Second Chapter. Administrative acts
The Fiscal Code of Germany Second Chapter Administrative acts Section 118 Definition of administrative act An administrative act shall be any order, decision or other sovereign measure taken by an authority to regulate an individual case in the sphere of…