The Fiscal Code of Germany Third Chapter Provision of collateral Section 241 Nature of collateral (1) Whoever is required under the tax laws to provide collateral may do so: 1. by depositing with the competent revenue authority means of payment…
Second Chapter. Interest accrual, late-payment penalties
The Fiscal Code of Germany Second Chapter Interest accrual, late-payment penalties 1st Subchapter Interest accrual Section 233 General Interest shall be charged on claims arising from the tax debtor-creditor relationship (section 37) only to the extent that this is legally…
First Chapter. Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship
The Fiscal Code of Germany Fifth Part Levy procedure First Chapter Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship 1st Subchapter Realisation and maturity of claims arising from the tax debtor-creditor relationship Section 218 Realisation of…
External audit. Fourth Chapter
The Fiscal Code of Germany Fourth Chapter External audit 1st Subchapter General provisions Section 193 Permissibility of an external audit (1) It shall be permissible to conduct audits of taxpayers who operate a business or agricultural and forestry undertaking or…
2nd Subchapter. Separate determination of tax bases, assessment of base amounts of non-personal taxes
The Fiscal Code of Germany 2nd Subchapter Separate determination of tax bases, assessment of base amounts of non-personal taxes I. Separate determination Section 179 Determination of tax bases (1) Notwithstanding the provisions of section 157(2), tax bases shall be determined…
IV. Costs. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany IV. Costs Section 178 Costs of making special use of the customs authorities (1) The authorities of the federal customs administration and the authorities to whom execution of the tasks of the federal customs administration…
III. Finality. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany III. Finality Section 172 Cancelling and amending tax assessment notices (1) A tax assessment notice, to the extent that it has not been issued provisionally or subject to review, may be cancelled or amended only…
II. Period of limitation for the assessment. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany II. Period of limitation for the assessment Section 169 Period for assessment (1) A tax assessment and its cancellation or amendment shall no longer be permissible once the period for assessment has expired. This shall…
I. General provisions. 1st Subchapter. Tax assessment. Assessment and determination procedures
The Fiscal Code of Germany Third Chapter Assessment and determination procedures 1st Subchapter Tax assessment I. General provisions Section 155 Tax assessment (1) Unless otherwise prescribed, the taxes shall be assessed by the revenue authority by way of tax assessment…
2nd Subchapter. Tax returns. Obligations to cooperate
The Fiscal Code of Germany 2nd Subchapter Tax returns Section 149 Filing tax returns (1) Tax laws shall specify the persons obliged to file a tax return. In addition, any person requested by the revenue authority to file a tax…