Last Updated on May 31, 2021 by LawEuro
The Fiscal Code of Germany
IV. Right of refusal to furnish information and documents
Section 101
Relatives’ right of refusal to furnish information and to take an oath
(1) Relatives (section 15) of a participant may refuse to furnish information unless they are themselves obliged to furnish information on their personal tax affairs as participants or required to fulfil an obligation to furnish information for a participant. Relatives shall be instructed of their right to withhold information. It shall be mentioned in the record that such instruction was provided.
(2) The persons referred to in subsection (1) above shall also have the right to refuse to affirm information by oath. The second and third sentences of subsection (1) above shall apply accordingly.
Section 102
Right to withhold information to protect certain professional secrets
(1) Other persons who may also refuse to furnish information shall be:
1. clergymen, with regard to information that was entrusted to them or became known to them in their capacity as spiritual advisors,
2. members of the Bundestag, of a parliament of a Land or a second chamber, with regard to persons who in their capacity as members of these bodies confided to them facts or to whom they confided facts in this capacity, as well as to the facts themselves.
3.
a) defence counsels,
b) solicitors, patent agents, notaries, tax consultants, auditors, tax representatives, certified accountants,
c) doctors, dentists, psychological psychotherapists, psychotherapists specialising in the treatment of children and juveniles, pharmacists and midwives,
with regard to information entrusted to them or which became known to them in their professional capacity,
4. persons who are or were professionally involved in the preparation, production or dissemination of periodically printed matter or radio broadcasts with regard to the author, contributor or source of contributions and documentation and with regard to information received by them in their professional capacity insofar as this concerns contributions, documentation and information for the editorial element of their activity; section 160 shall remain unaffected.
(2) The persons specified in subsection (1) numbers 1 to 3 above shall be deemed equal to their assistants and to persons who take part in the professional activity in preparation for the profession. The persons specified in subsection (1) numbers 1 to 3 above shall decide whether these assistants should exercise their right to refuse to furnish information, unless such a decision cannot be effected within a foreseeable period.
(3) The persons specified in subsection (1) number 3 above may not refuse to furnish information if they have been released from their obligation of secrecy. Such release from the obligation of secrecy shall also apply to the assistants.
(4) The statutory notification duties applying to notaries and the obligations to furnish information applying to the persons referred to in subsection (1) number 3(b) above pursuant to the Interest Information Ordinance of 26 January 2004 (Federal Law Gazette I, p. 128), which was most recently amended by Article 4(28) of the Act of 22 September 2005 (Federal Law Gazette I, p. 2809), in the respective applicable version, shall remain unaffected. Where notification duties apply, notaries shall also be obliged to furnish documents and further information.
Section 103
Right to withhold information for fear of prosecution for a criminal or administrative offence
Persons who are neither participants nor obliged to furnish information for a participant may refuse to answer any questions to which a reply would expose them, or one of the relatives specified in section 15, to the risk of prosecution for a criminal or administrative offence. They shall be instructed of their right to withhold information. The provision of such instruction shall be noted in the records.
Section 104
Refusal to render opinion and to submit/present documents
(1) To the extent that the disclosure of information may be refused, the rendering of opinion and the submission/presentation of documents or valuables may be refused as well. Section 102(4), second sentence, shall remain unaffected.
(2) The submission/presentation of documents and valuables which are kept for the participant may not be refused where the participant would be obliged to submit/present them, if held in his custody. Business records and other records kept for the participant shall also count as documents which are stored for him.
Section 105
Relationship between duty of public entities to furnish information and documents and their duty of secrecy
(1) The duty of secrecy imposed on authorities and other public entities, including the Bundesbank, state banks and debt administrations, as well as the organs and officials thereof, shall not apply with respect to their duty to submit/present information and documents to the revenue authorities.
(2) Subsection (1) above shall not apply where authorities and the persons entrusted with postal services are obliged by law to respect the privacy of correspondence, posts and telecommunications.
Section 106
Limitation on the duty to furnish information and documents in the case of adverse effects on the public interest
It shall not be permissible to request that information or documents be furnished where the competent highest federal authority or the competent highest authority of a Land has stated that furnishing such information or documents would result in serious disadvantages to the Federation or to a Land.
V. Compensation of persons obliged to furnish information and of experts
Section 107
Compensation of persons obliged to furnish information and of experts
In the event that the revenue authority requires persons to furnish information, requires persons to make submissions, or consults experts for the purpose of evidence, such persons shall receive compensation or remuneration upon request under corresponding application of the Judicial Remuneration and Compensation Act. This shall not apply to participants or to persons required to furnish information or make submissions for a participant.
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