Last Updated on May 31, 2021 by LawEuro
The Fiscal Code of Germany
Second Part
Legal provisions on tax liability
First Chapter
Taxpayer
Section 33
Taxpayer
(1) “Taxpayer” shall mean any person who owes a tax, who is liable for a tax, or who is obliged to withhold and remit to revenue authorities a tax which is due on behalf of a third party, to file a tax return, to provide collateral, to keep accounts and records or to discharge other obligations imposed by the tax laws.
(2) “Taxpayer” shall not mean a person who is obliged with regard to tax matters of a third person to furnish information, to produce documents, to submit an expert opinion or to authorise entry to properties, business premises and offices.
Section 34
Obligations of legal representatives and asset managers
(1) The legal representatives of natural and legal persons, and the managing directors of associations and asset pools without legal capacity shall fulfil the tax obligations of these entities. In particular, they shall ensure that taxes are paid from the funds they manage.
(2) To the extent that associations without legal capacity do not have a managing director, their members or partners shall fulfil the duties within the meaning of subsection (1) above. Any member or partner may be held liable by the revenue authority. The first and second sentences above shall apply to pools of assets without legal capacity subject to the proviso that the persons entitled to the assets fulfil the tax obligations.
(3) Where persons other than the owners of the assets or their legal representatives are responsible for asset management, the asset managers shall, within their management competence, have the obligations referred to in subsection (1) above.
Section 35
Obligations of persons with powers of disposal
Persons with powers of disposal acting on their own behalf or on behalf of a third party shall have the obligations of a legal representative (section 34(1)) to the extent that they are able to fulfil them de jure and de facto.
Section 36
Termination of the authority to represent
Termination of the authority to represent or of the power of disposal shall not affect the obligations pursuant to sections 34 and 35 to the extent that these apply to the period in which the authority to represent or the power of disposal was valid and that the person obliged is able to fulfil them.
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