Last Updated on May 31, 2021 by LawEuro
The Fiscal Code of Germany
4th Subchapter
Time limits, deadlines, restitutio in integrum
Section 108
Time limits and deadlines
(1) Sections 187 to 193 of the Civil Code shall apply accordingly to the calculation of time limits and the setting of deadlines inasmuch as subsections (2) to (5) below do not provide otherwise.
(2) A time period set by an authority shall commence on the date following disclosure of the period except where the person concerned is informed otherwise.
(3) Where the time limit would otherwise end on a Sunday, an official holiday or a Saturday, the time period shall end at the close of the next working day.
(4) Where an authority has to fulfil a task only for a given period, this period shall end at the close of the last day thereof, even where this is a Sunday, an official holiday or a Saturday.
(5) A deadline fixed by an authority shall be observed even if it falls on a Sunday, an official holiday or a Saturday.
(6) Where a time limit is expressed in hours, Sundays, official holidays and Saturdays shall be included.
Section 109
Extension of time limits
(1) Subject to subsection (2) below, time limits for filing tax returns and time limits fixed by a revenue authority may be extended. Subject to subsection (2) below, time limits may be extended retroactively in cases where they have already expired, particularly if it would be unreasonable to allow the legal consequences resulting from the expiration of the time limit to stand.
(2) In cases
1. under section 149(3) involving periods after the last day of February in the second calendar year following the tax period and
2. under section 149(4) involving periods after the date designated in the tax office’s order,
subsection (1) shall apply only if the taxpayer is or was prevented from complying with the tax return filing deadline through no fault of his own. For taxpayers who calculate their profits from agricultural and forestry activities on the basis of a financial year that deviates from the calendar year, 31 July of the second calendar year following the tax period shall apply instead of the last day of February. If the failure to meet the specified deadline is the fault of a representative or aide, the fault shall be attributed to the taxpayer.
(3) Revenue authorities may attach conditions to the extension of a deadline, in particular by making the extension contingent upon the provision of collateral.
Section 110
Restitutio in integrum
(1) Where a person has through no fault of his own been prevented from observing a statutory time limit, he shall, upon application, be granted restitutio in integrum. The fault of a representative shall be deemed to be that of the person he represents.
(2) The application shall be made within one month of the removal of the obstacle. The facts justifying the application are to be established credibly when the application is made or during the proceedings connected with the application. The neglected action shall be subsequently effected within the application period. Where this is done, restitutio in integrum may be granted even without application.
(3) No application for restitutio in integrum may be filed and the neglected action cannot be subsequently effected following the expiration of one year from the end of the unobserved time limit, except where it was impossible for this to be done within the period of a year for reasons of force majeure.
(4) The application for restitutio in integrum shall be decided upon by the revenue authority responsible for deciding on the matter of the neglected action.
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