Last Updated on May 31, 2021 by LawEuro
The Fiscal Code of Germany
First Part
Introductory regulations
First Chapter
Scope of application
Section 1
Scope
(1) This Code shall apply to all taxes, including the tax rebates governed by German federal law or the law of the European Union insofar as these are administered by the revenue authorities of the Federation or of the Länder. It may only be applied subject to the law of the European Union.
(2) The following provisions of this Code shall apply accordingly to non-personal taxes to the extent that their administration has been assigned to the municipalities:
1. the provisions of the First, Second, Fourth, Sixth and Seventh Chapters of the First Part (Scope of application; Tax definitions; Data processing and tax secrecy; Rights of data subjects; Data protection supervision, judicial protection in matters of data protection law),
2. the provisions of the Second Part (Legal provisions on tax liability),
3. the provisions of the Third Part except sections 82 to 84 (General rules of procedure),
4. the provisions of the Fourth Part (Executing the taxation procedure),
5. the provisions of the Fifth Part (Levy procedure),
6. sections 351, 361(1), second sentence, and 361(3),
7. the provisions of the Eighth Part (Provisions on criminal penalties and administrative fines, criminal and administrative fine proceedings).
(3) Subject to the law of the European Communities, the provisions of this Code shall apply mutatis mutandis to ancillary tax payments. However, the third to sixth chapters of the Fourth Part shall only apply to the extent that this is specifically provided for.
Section 2
Primacy of international agreements
(1) Agreements on taxation concluded with other countries within the meaning of Article 59(2), first sentence of the Basic Law, shall take precedence over tax legislation insofar as they have become directly applicable domestic law.
(2) To ensure the equality of tax treatment and to avoid double taxation or double non-taxation, the Federal Ministry of Finance shall be authorised with the consent of the Bundesrat to issue ordinances on the implementation of arrangements reached by way of consultation. Arrangements reached by way of consultation under the first sentence above shall mean mutual agreements between the competent authorities of the contracting states to a double taxation agreement with the aim of determining the details of the implementation of such an agreement, and especially to resolve difficulties or doubts as to the interpretation or application of the respective agreement.
(3) The Federal Government shall be authorised to adopt, by way of ordinances issued with the consent of the Bundesrat, rules that:
1. specify income or assets or parts thereof for which the Federal Republic of Germany will allow a tax credit based on the application of a provision contained in an agreement for the avoidance of double taxation and notified via diplomatic channels, and
2. include within the scope of public service-related provisions contained in an agreement for the avoidance of double taxation those entities and institutions that are specified by competent authorities in an arrangement permitted under that agreement.
Section 2a
Scope of provisions on the processing of personal data
(1) The provisions in this Code and in other tax legislation that pertain to the processing of personal data within the scope of this Code shall apply to the processing of personal data by revenue authorities (section 6(2)), other public entities (section 6(1a) to (1c)) and non-public entities (section 6(1d) and (1e)). The Federal Data Protection Act, other federal data protection provisions and relevant Land legislation shall apply to revenue authorities only to the extent that this Code or other tax legislation provides stipulations to this effect.
(2) Data protection rules contained in this Code shall also apply to data that revenue authorities process as part of their functions in supervising the cross-border movement of goods. Such data shall be deemed data that have been processed within the context of a tax procedure.
(3) The provisions in this Code and in other tax legislation that pertain to the processing of personal data shall not apply to the extent that European Union law, in particular the applicable version of “Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation)” (OJ L 119, 4.5.2016, p. 1; OJ L 314, 22.11.2016, p. 72), applies directly or in accordance with subsection (5) below.
(4) Unless otherwise required by law, the provisions contained in the First and Third Parts of the Federal Data Protection Act shall apply to the processing of personal data for the purpose of preventing, investigating, detecting, prosecuting or punishing a tax crime or tax-related administrative offence.
(5) Unless otherwise required by law, the provisions in Regulation (EU) 2016/679, this Code and other tax legislation that pertain to the processing of natural persons’ personal data shall apply accordingly to information relating to identified or identifiable
1. deceased natural persons and
2. corporations, associations with or without legal capacity, and pools of assets.
Leave a Reply