III. Documentary evidence and evidence by inspection

Last Updated on May 31, 2021 by LawEuro

The Fiscal Code of Germany

III. Documentary evidence and evidence by inspection

Section 97
Submission/presentation of documents

(1) Participants and other persons must, upon request, submit/present accounts, records, business papers and other documents to the revenue authority for the purpose of inspection and audit. In this respect, the revenue authority shall indicate whether the documents are sought for the purpose of taxing the person required to submit/present the documentation or for the purpose of taxing other persons. Section 93(1), second and third sentences, shall apply accordingly.

(2) The revenue authority may demand that the documentation referred to in subsection (1) above be submitted to the offices of the authorities or may inspect it at the premises of the person obliged to submit/present the documentation if the latter has agreed to this or if the documents are unsuited for submission to the offices of the authorities. Section 147(5) shall apply accordingly.

Section 98
Carrying out inspections

(1) Where the revenue authority carries out an inspection, the result shall be included in the records.

(2) Experts may be called in when the inspection is being carried out.

Section 99
Entry onto property and premises

(1) Public officials entrusted by the revenue authority with carrying out the inspection and experts called in pursuant to sections 96 and 98 above shall be authorised to enter during regular business and working hours properties, premises, ships, enclosed operating facilities and similar facilities, to the extent necessary in order to reach findings in the interest of taxation. The persons affected should be given sufficient advance notice. Living quarters may only be entered against the wishes of the occupier where this serves to avert acute dangers to public security and order.

(2) Measures pursuant to subsection (1) above may not be imposed for the purpose of searching for unknown objects.

Section 100
Presentation of valuables

(1) The participant and other persons shall on request present to the revenue authority valuables (money, securities, precious objects) to the extent necessary in the interest of taxation to establish their nature and value. Section 98(2) shall apply.

(2) Presentation of valuables may not be ordered for the purpose of searching for unknown objects.

Table of contents (The Fiscal Code of Germany)