{"id":14992,"date":"2021-05-31T05:11:49","date_gmt":"2021-05-31T05:11:49","guid":{"rendered":"https:\/\/laweuro.com\/?p=14992"},"modified":"2021-05-31T20:18:13","modified_gmt":"2021-05-31T20:18:13","slug":"the-fiscal-code-of-germany","status":"publish","type":"post","link":"https:\/\/laweuro.com\/?p=14992","title":{"rendered":"The Fiscal Code of Germany"},"content":{"rendered":"

Full citation: Fiscal Code of Germany in the version promulgated on 1 October 2002 (Federal Law Gazette [Bundesgesetzblatt] I p. 3866; 2003 I p. 61), last amended by Article 17 of the Act of 17 July 2017 (Federal Law Gazette I p. 2541)<\/p>\n

First Part
\nIntroductory regulations
\nFirst Chapter
\nScope of application<\/p>\n

Section 1 Scope<\/a>
\nSection 2 Primacy of international agreements<\/a>
\nSection 2a Scope of provisions on the processing of personal data<\/a><\/p>\n

Second Chapter
\nTax definitions<\/p>\n

Section 3 Taxes, ancillary tax payments<\/a>
\nSection 4 Law<\/a>
\nSection 5 Discretion<\/a>
\nSection 6 Authorities, public and non-public entities, revenue authorities<\/a>
\nSection 7 Public officials<\/a>
\nSection 8 Residence<\/a>
\nSection 9 Habitual abode<\/a>
\nSection 10 Business management<\/a>
\nSection 11 Registered office<\/a>
\nSection 12 Permanent establishment<\/a>
\nSection 13 Permanent representative<\/a>
\nSection 14 Economic activity<\/a>
\nSection 15 Relatives<\/a><\/p>\n

Third Chapter
\nCompetence of the revenue authorities<\/p>\n

Section 16 Subject-matter jurisdiction<\/a>
\nSection 17 Local jurisdiction<\/a>
\nSection 18 Separate determination<\/a>
\nSection 19 Taxes on the income and capital of natural persons<\/a>
\nSection 20 Taxes on the income and capital of corporations, associations and pools of assets<\/a>
\nSection 20a Taxes on income in the case of construction services<\/a>
\nSection 21 Valued-added tax<\/a>
\nSection 22 Non-personal taxes<\/a>
\nSection 22a Jurisdiction on the continental shelf and in the exclusive economic zone<\/a>
\nSection 23 Import and export duties, excise duties<\/a>
\nSection 24 Surrogate competence<\/a>
\nSection 25 Multiple local jurisdiction<\/a>
\nSection 26 Transfer of jurisdiction<\/a>
\nSection 27 Agreed jurisdiction<\/a>
\nSection 28 Disputed jurisdiction<\/a>
\nSection 29 Imminent danger<\/a>
\nSection 29a Assistance for tax offices with local jurisdiction as ordered by superior revenue authorities<\/a>
\nSection 29b The processing of personal data by revenue authorities<\/a>
\nSection 29c The processing of personal data for other purposes by revenue authorities<\/a><\/p>\n

Fourth Chapter
\nTax secrecy<\/p>\n

Section 30 Tax secrecy<\/a>
\nSection 30a (rescinded)<\/a>
\nSection 31 Disclosure of tax bases<\/a>
\nSection 31a Disclosure for the purpose of countering unlawful employment and the misappropriation of benefits<\/a>
\nSection 31b Disclosure for the purposes of countering money laundering and terrorist financing<\/a>
\nSection 31c The processing of special categories of personal data for statistical purposes by revenue authorities<\/a><\/p>\n

Fifth Chapter
\nLimited liability of public officials<\/p>\n

Section 32 Limited liability of public officials<\/a>
\nSection 32a Revenue authorities\u2019 obligation to provide information where data are collected from the data subject<\/a>
\nSection 32b Revenue authorities\u2019 obligation to provide information where personal data have not been obtained from the data subject<\/a>
\nSection 32c Right of access by the data subject<\/a>
\nSection 32d Form of information or access<\/a>
\nSection 32e Relation to other access and information rights<\/a>
\nSection 32f Right to rectification and erasure, right to object<\/a>
\nSection 32g Data protection officers for revenue authorities<\/a>
\nSection 32h Data protection supervision, data protection impact assessments<\/a>
\nSection 32i Judicial protection<\/a>
\nSection 32j Request for court judgement in cases where an adequacy decision by the European Commission is presumed to be contrary to law<\/a><\/p>\n

Second Part
\nLegal provisions on tax liability
\nFirst Chapter
\nTaxpayer<\/p>\n

Section 33 Taxpayer<\/a>
\nSection 34 Obligations of legal representatives and asset managers<\/a>
\nSection 35 Obligations of persons with powers of disposal<\/a>
\nSection 36 Termination of the authority to represent<\/a><\/p>\n

Second Chapter
\nTax debtor-creditor relationship<\/p>\n

Section 37 Claims arising from the tax debtor-creditor relationship<\/a>
\nSection 38 Arising of claims from the tax debtor-creditor relationship<\/a>
\nSection 39 Attribution<\/a>
\nSection 40 Actions contrary to law or public policy<\/a>
\nSection 41 Invalid legal transactions<\/a>
\nSection 42 Abuse of tax planning schemes<\/a>
\nSection 43 Tax debtor, creditor of a tax rebate<\/a>
\nSection 44 Joint and several debtors<\/a>
\nSection 45 Universal succession<\/a>
\nSection 46 Cession, pledging, seizure<\/a>
\nSection 47 Expiration<\/a>
\nSection 48 Payment by third parties, liability of third parties<\/a>
\nSection 49 Missing persons<\/a>
\nSection 50 Expiration and unconditionality of excise duty, transfer of the conditional excise duty debt<\/a><\/p>\n

Third Chapter
\nTax-privileged purposes<\/p>\n

Section 51 General<\/a>
\nSection 52 Public-benefit purposes<\/a>
\nSection 53 Charitable purposes<\/a>
\nSection 54 Religious purposes<\/a>
\nSection 55 Altruistic activity<\/a>
\nSection 56 Exclusivity<\/a>
\nSection 57 Directness<\/a>
\nSection 58 Activities having no detrimental effect on tax privilege<\/a>
\nSection 59 Preconditions for tax privileges<\/a>
\nSection 60 Requirements to be met by the statutes<\/a>
\nSection 60a Determination of compliance with statute-related preconditions<\/a>
\nSection 61 Dedication of assets in the statutes<\/a>
\nSection 62 Reserves and asset accumulation<\/a>
\nSection 63 Requirements to be met by actual management activity<\/a>
\nSection 64 Taxable economic activities<\/a>
\nSection 65 Dedicated activity<\/a>
\nSection 66 Welfare<\/a>
\nSection 67 Hospitals<\/a>
\nSection 67a Sporting events<\/a>
\nSection 68 Specific dedicated activities<\/a><\/p>\n

Fourth Chapter
\nLiability<\/p>\n

Section 69 Liability of the representative<\/a>
\nSection 70 Liability of the person represented<\/a>
\nSection 71 Liability of tax evaders and persons receiving, holding or selling goods obtained by tax evasion<\/a>
\nSection 72 Liability for breaches of the obligation on the authenticity of accounts<\/a>
\nSection 72a Third-party liability in connection with the transmission of data to revenue authorities<\/a>
\nSection 73 Liability in the case of fiscal unity<\/a>
\nSection 74 Liability of the owner of objects<\/a>
\nSection 75 Liability of the acquirer of a business<\/a>
\nSection 76 Liability in rem<\/a>
\nSection 77 Obligation to tolerate<\/a><\/p>\n

Third Part
\nGeneral rules of procedure
\nFirst Chapter
\nProcedural principles
\n1st Subchapter
\nParticipation in the proceedings<\/p>\n

Section 78 Participants<\/a>
\nSection 79 Capacity to act<\/a>
\nSection 80 Authorised representatives and advisers<\/a>
\nSection 80a Electronic transmission to Land revenue authorities of data contained in authorisations granting powers of representation<\/a>
\nSection 81 Official appointment of a representative<\/a><\/p>\n

2nd Subchapter
\nExclusion and rejection of public officials and other persons<\/p>\n

Section 82 Persons excluded<\/a>
\nSection 83 Fear of bias<\/a>
\nSection 84 Rejection of members of a committee<\/a><\/p>\n

3rd Subchapter
\nTaxation principles, evidence
\nI. General<\/p>\n

Section 85 Taxation principles<\/a>
\nSection 86 Commencement of proceedings<\/a>
\nSection 87 Official language<\/a>
\nSection 87a Electronic communication<\/a>
\nSection 87b Conditions for transmitting data to revenue authorities via electronic means<\/a>
\nSection 87c Use of unofficial data processing programmes in taxation procedures<\/a>
\nSection 87d Third-party transmission of data to revenue authorities<\/a>
\nSection 87e Exceptions for import and export duties, excise duties and aviation tax<\/a>
\nSection 88 Principle of investigation<\/a>
\nSection 88a Collection of protected data<\/a>
\nSection 88b Nationwide retrieval and use of data to prevent, investigate and prosecute understatements of tax<\/a>
\nSection 89 Advice, information<\/a>
\nSection 90 Obligation of participants to cooperate<\/a>
\nSection 91 Participant consultation<\/a>
\nSection 92 Evidence<\/a><\/p>\n

II. Evidence through information and expert opinion<\/p>\n

Section 93 Obligation of the participants and other persons to provide information<\/a>
\nSection 93a General obligation to disclose information<\/a>
\nSection 93b Automated retrieval of account information<\/a>
\nSection 93c Transmission of data by third parties<\/a>
\nSection 93d Authorisation to issue ordinances<\/a>
\nSection 94 Examination under oath<\/a>
\nSection 95 Sworn statement<\/a>
\nSection 96 Enlistment of experts<\/a><\/p>\n

III. Documentary evidence and evidence by inspection<\/p>\n

Section 97 Submission\/presentation of documents<\/a>
\nSection 98 Carrying out inspections<\/a>
\nSection 99 Entry onto property and premises<\/a>
\nSection 100 Presentation of valuables<\/a><\/p>\n

IV. Right of refusal to furnish information and documents<\/p>\n

Section 101 Relatives\u2019 right of refusal to furnish information and to take an oath<\/a>
\nSection 102 Right to withhold information to protect certain professional secrets<\/a>
\nSection 103 Right to withhold information for fear of prosecution for a criminal or administrative offence<\/a>
\nSection 104 Refusal to render opinion and to submit\/present documents<\/a>
\nSection 105 Relationship between duty of public entities to furnish information and documents and their duty of secrecy<\/a>
\nSection 106 Limitation on the duty to furnish information and documents in the case of adverse effects on the public interest<\/a><\/p>\n

V. Compensation of persons obliged to furnish information and of experts
\nSection 107 Compensation of persons obliged to furnish information and of experts
\n4th Subchapter<\/p>\n

Time limits, deadlines, restitutio in integrum<\/p>\n

Section 108 Time limits and deadlines<\/a>
\nSection 109 Extension of time limits<\/a>
\nSection 110 Restitutio in integrum<\/a><\/p>\n

5th Subchapter
\nLegal and administrative assistance<\/p>\n

Section 111 Administrative assistance obligations<\/a>
\nSection 112 Preconditions for and limitations to administrative assistance<\/a>
\nSection 113 Selecting an authority<\/a>
\nSection 114 Implementation of administrative assistance<\/a>
\nSection 115 Costs of administrative assistance<\/a>
\nSection 116 Reporting tax crimes<\/a>
\nSection 117 International legal and administrative assistance in tax matters<\/a>
\nSection 117a Transmission of personal data to Member States of the European Union<\/a>
\nSection 117b Use of data to be supplied pursuant to Framework Decision 2006\/960\/JHA<\/a>
\nSection 117c Implementation of nationally applicable international agreements to improve international tax compliance<\/a><\/p>\n

Second Chapter
\nAdministrative acts<\/p>\n

Section 118 Definition of administrative act<\/a>
\nSection 119 Clarity and form of an administrative act<\/a>
\nSection 120 Ancillary provisions to administrative acts<\/a>
\nSection 121 Reasons for an administrative act<\/a>
\nSection 122 Disclosure of an administrative act<\/a>
\nSection 122a Disclosure of administrative acts via electronic retrieval<\/a>
\nSection 123 Appointment of an authorised recipient<\/a>
\nSection 124 Validity of an administrative act<\/a>
\nSection 125 Invalidity of an administrative act<\/a>
\nSection 126 Remedying errors in procedure and form<\/a>
\nSection 127 Consequences of errors in procedure and form<\/a>
\nSection 128 Reinterpretation of an erroneous administrative act<\/a>
\nSection 129 Obvious errors in issuing an administrative act<\/a>
\nSection 130 Withdrawal of an unlawful administrative act<\/a>
\nSection 131 Revocation of a lawful administrative act<\/a>
\nSection 132 Withdrawal, revocation, cancellation and amendment in legal remedy proceedings<\/a>
\nSection 133 Return of documents and other items<\/a><\/p>\n

Fourth Part
\nExecuting the taxation procedure
\nFirst Chapter
\nRecording taxpayer data
\n1st Subchapter
\nData relating to civil status and operations<\/p>\n

Section 134 (rescinded)
\nSection 135 (rescinded)
\nSection 136 (rescinded)<\/p>\n

2nd Subchapter
\nDuties of disclosure<\/p>\n

Section 137 The recording for tax purposes of corporations, associations and pools of assets<\/a>
\nSection 138 Reporting commercial activity<\/a>
\nSection 138a Country-by-country reports by multinational enterprise groups<\/a>
\nSection 138b Obligations of third parties to notify revenue authorities of relationships between domestic taxpayers and third-country companies<\/a>
\nSection 138c Authorisation to issue ordinances<\/a>
\nSection 139 Registering operations in certain cases<\/a><\/p>\n

3rd Subchapter
\nIdentifier<\/p>\n

Section 139a Identifier<\/a>
\nSection 139b Identification number<\/a>
\nSection 139c Business identification number<\/a>
\nSection 139d Authorisation to issue ordinances<\/a><\/p>\n

Second Chapter
\nObligations to cooperate
\n1st Subchapter
\nThe keeping of accounts and records<\/p>\n

Section 140 Account-keeping and recording obligations deriving from other laws<\/a>
\nSection 141 The obligation of certain taxpayers to keep accounts<\/a>
\nSection 142 Supplementary provisions for farmers and foresters<\/a>
\nSection 143 Recording the receipt of goods<\/a>
\nSection 144 Recording the exit of goods<\/a>
\nSection 145 General specifications relating to the keeping of accounts and records<\/a>
\nSection 146 Formal rules on the keeping of accounts and records<\/a>
\nSection 146a Rules for accounting and record-keeping using electronic record-keeping systems; authorisation to issue ordinances<\/a>
\nSection 146b Cash inspections<\/a>
\nSection 147 Formal rules on the retention of documents<\/a>
\nSection 147a Provisions for retaining the records and documents of certain taxpayers<\/a>
\nSection 148 The authorisation of simplifications<\/a><\/p>\n

2nd Subchapter
\nTax returns<\/p>\n

Section 149 Filing tax returns<\/a>
\nSection 150 Format and content of tax returns<\/a>
\nSection 151 Documentation of an oral tax return filing at a tax office<\/a>
\nSection 152 Late-filing penalty<\/a>
\nSection 153 Correction of returns<\/a><\/p>\n

3rd Subchapter
\nAuthenticity of accounts<\/p>\n

Section 154 Authenticity of accounts<\/a><\/p>\n

Third Chapter
\nAssessment and determination procedures
\n1st Subchapter
\nTax assessment
\nI. General provisions<\/p>\n

Section 155 Tax assessment<\/a>
\nSection 156 Refraining from tax assessment<\/a>
\nSection 157 Form and content of tax assessment notices<\/a>
\nSection 158 Validity of accounts<\/a>
\nSection 159 Proof of fiduciary status<\/a>
\nSection 160 Naming creditors and the recipients of payments<\/a>
\nSection 161 Inventory shortfalls<\/a>
\nSection 162 Estimating tax bases<\/a>
\nSection 163 Divergent assessment of taxes on grounds of equity<\/a>
\nSection 164 Tax assessment subject to review<\/a>
\nSection 165 Provisional tax assessments, suspension of tax assessments<\/a>
\nSection 166 Third party effects of the tax assessment<\/a>
\nSection 167 Self-assessed tax return, use of tax marks or tax stamps<\/a>
\nSection 168 Effects of a self-assessed tax return<\/a><\/p>\n

II. Period of limitation for the assessment<\/p>\n

Section 169 Period for assessment<\/a>
\nSection 170 Beginning of the period for assessment<\/a>
\nSection 171 Suspension of expiration<\/a><\/p>\n

III. Finality<\/p>\n

Section 172 Cancelling and amending tax assessment notices<\/a>
\nSection 173 Cancelling or amending tax assessment notices as a result of new facts or evidence<\/a>
\nSection 174 Conflicting tax assessments<\/a>
\nSection 175 Amending tax assessment notices based on basic assessment notices and events with retroactive effect<\/a>
\nSection 175a The implementation of mutual agreement understandings<\/a>
\nSection 175b Amending tax assessment notices based on transmissions of data from third parties<\/a>
\nSection 176 Protection of confidence in cancelling and amending tax notices of assessment<\/a>
\nSection 177 Correction of material errors<\/a><\/p>\n

IV. Costs<\/p>\n

Section 178 Costs of making special use of the customs authorities<\/a>
\nSection 178a Costs of making special use of the revenue authorities<\/a><\/p>\n

2nd Subchapter
\nSeparate determination of tax bases, assessment of base amounts of non-personal taxes
\nI. Separate determination<\/p>\n

Section 179 Determination of tax bases<\/a>
\nSection 180 Separate determination of tax bases<\/a>
\nSection 181 Procedural rules for separate determination, determination period, obligation to file returns<\/a>
\nSection 182 Effects of separate determination<\/a>
\nSection 183 Authorised recipients in the case of joint determination<\/a><\/p>\n

II. Assessment of base amounts of non-personal taxes<\/p>\n

Section 184 Assessment of base amounts of non-personal taxes<\/a><\/p>\n

3rd Subchapter
\nApportionment and allocation<\/p>\n

Section 185 Validity of the general provisions<\/a>
\nSection 186 Participants<\/a>
\nSection 187 Inspection of files<\/a>
\nSection 188 Notice of apportionment<\/a>
\nSection 189 Amendment to the apportionment<\/a>
\nSection 190 Allocation procedure<\/a><\/p>\n

4th Subchapter
\nLiability<\/p>\n

Section 191 Notices of liability, notices of compulsory tolerance<\/a>
\nSection 192 Contractual liability<\/a><\/p>\n

Fourth Chapter
\nExternal audit
\n1st Subchapter
\nGeneral provisions<\/p>\n

Section 193 Permissibility of an external audit<\/a>
\nSection 194 Scope of an external audit<\/a>
\nSection 195 Jurisdiction<\/a>
\nSection 196 Audit order<\/a>
\nSection 197 Disclosure of the audit order<\/a>
\nSection 198 Identification duty, start of external audit<\/a>
\nSection 199 Audit principles<\/a>
\nSection 200 Obligations of the taxpayer to cooperate<\/a>
\nSection 201 Final meeting<\/a>
\nSection 202 Content and disclosure of audit report<\/a>
\nSection 203 Shortened external audit<\/a>
\nSection 203a External audits in cases where data is transmitted by third parties<\/a><\/p>\n

2nd Subchapter
\nBinding commitments on the basis of an external audit<\/p>\n

Section 204 Preconditions for a binding commitment<\/a>
\nSection 205 Format of a binding commitment<\/a>
\nSection 206 Binding effect<\/a>
\nSection 207 Expiry, cancellation and amendment of the binding commitment<\/a><\/p>\n

Fifth Chapter
\nTax investigation (customs investigation)<\/p>\n

Section 208 Tax investigation (customs investigation)<\/a><\/p>\n

Sixth Chapter
\nFiscal supervision in special cases<\/p>\n

Section 209 Object of fiscal supervision<\/a>
\nSection 210 Powers of the revenue authorities<\/a>
\nSection 211 Obligations of the persons affected<\/a>
\nSection 212 Implementation provisions<\/a>
\nSection 213 Special supervisory measures<\/a>
\nSection 214 Representatives<\/a>
\nSection 215 Seizure during supervision<\/a>
\nSection 216 Transfer to federal ownership<\/a>
\nSection 217 Tax aides<\/a><\/p>\n

Fifth Part
\nLevy procedure
\nFirst Chapter
\nRealisation, maturity and expiration of claims arising from the tax debtor-creditor relationship
\n1st Subchapter
\nRealisation and maturity of claims arising from the tax debtor-creditor relationship<\/p>\n

Section 218 Realisation of claims from the tax debtor-creditor relationship<\/a>
\nSection 219 Requirement to pay in the case of notices of liability<\/a>
\nSection 220 Maturity<\/a>
\nSection 221 Other maturity<\/a>
\nSection 222 Deferment<\/a>
\nSection 223 (rescinded)<\/a><\/p>\n

2nd Subchapter
\nPayment, set-off and remission<\/p>\n

Section 224 Place of payment, date of payment<\/a>
\nSection 224a Objects of art in lieu of payment<\/a>
\nSection 225 Order of amortisation<\/a>
\nSection 226 Set-off<\/a>
\nSection 227 Remission<\/a><\/p>\n

3rd Subchapter
\nLapse of right to enforce payment of overdue tax<\/p>\n

Section 228 Object of the limitation, limitation period<\/a>
\nSection 229 Beginning of limitation period<\/a>
\nSection 230 Suspension of limitation period<\/a>
\nSection 231 Interruption of limitation period<\/a>
\nSection 232 Effect of limitation period<\/a><\/p>\n

Second Chapter
\nInterest accrual, late-payment penalties
\n1st Subchapter
\nInterest accrual<\/p>\n

Section 233 General<\/a>
\nSection 233a Interest accrual on tax deficiencies and tax refunds<\/a>
\nSection 234 Interest during deferment<\/a>
\nSection 235 Interest accrual on evaded taxes<\/a>
\nSection 236 Interest on refund amounts during legal proceedings<\/a>
\nSection 237 Interest while implementation is suspended<\/a>
\nSection 238 Amount and calculation of interest<\/a>
\nSection 239 Interest assessment<\/a><\/p>\n

2nd Subchapter
\nLate-payment penalties<\/p>\n

Section 240 Late-payment penalties<\/a><\/p>\n

Third Chapter
\nProvision of collateral<\/p>\n

Section 241 Nature of collateral<\/a>
\nSection 242 The effect of depositing means of payment<\/a>
\nSection 243 Pledging securities<\/a>
\nSection 244 Suitable tax guarantors<\/a>
\nSection 245 Other items as collateral<\/a>
\nSection 246 Acceptance value<\/a>
\nSection 247 The exchange of collateral<\/a>
\nSection 248 Obligation to provide additional collateral<\/a><\/p>\n

Sixth Part
\nEnforcement
\nFirst Chapter
\nGeneral provisions<\/p>\n

Section 249 Enforcement authorities<\/a>
\nSection 250Request for recovery<\/a>
\nSection 251 Enforceable administrative acts<\/a>
\nSection 252 Judgement creditor<\/a>
\nSection 253 Judgement debtor<\/a>
\nSection 254 Preconditions for commencing with enforcement<\/a>
\nSection 255 Enforcement against legal persons under public law<\/a>
\nSection 256 Objections to enforcement<\/a>
\nSection 257 Stay and limitation of enforcement<\/a>
\nSection 258 Temporary stay or limitation of enforcement<\/a><\/p>\n

Second Chapter
\nEnforcement owing to monetary claims
\n1st Subchapter
\nGeneral provisions<\/p>\n

Section 259 Formal reminder<\/a>
\nSection 260 Statement of the reason for the indebtedness<\/a>
\nSection 261 Write-off<\/a>
\nSection 262 Third party rights<\/a>
\nSection 263 Enforcement against spouses<\/a>
\nSection 264 Enforcement against the usufructuary<\/a>
\nSection 265 Enforcement against heirs<\/a>
\nSection 266 Other cases of limited liability<\/a>
\nSection 267 Enforcement proceedings against associations without legal capacity<\/a><\/p>\n

2nd Subchapter
\nApportionment of a joint and several obligation<\/p>\n

Section 268 General<\/a>
\nSection 269 Application<\/a>
\nSection 270 General apportionment formula<\/a>
\nSection 271 Apportionment formula for capital tax<\/a>
\nSection 272 Apportionment formula for prepayments<\/a>
\nSection 273 Apportionment formula for tax deficiencies<\/a>
\nSection 274 Special apportionment formula<\/a>
\nSection 275 (rescinded)<\/a>
\nSection 276 Tax arrears, commencement of enforcement<\/a>
\nSection 277 Enforcement<\/a>
\nSection 278 Limitation of enforcement<\/a>
\nSection 279 Form and content of the apportionment notice<\/a>
\nSection 280 Amendments to the apportionment notice<\/a><\/p>\n

3rd Subchapter
\nEnforcement against movable assets
\nI. General<\/p>\n

Section 281 Attachment<\/a>
\nSection 282 Effect of the attachment<\/a>
\nSection 283 Exclusion of warranty claims<\/a>
\nSection 284 Judgement debtor\u2019s asset disclosure<\/a><\/p>\n

II. Enforcement against items<\/p>\n

Section 285 Enforcement officer<\/a>
\nSection 286 Enforcement against items<\/a>
\nSection 287 Powers of the enforcement officer<\/a>
\nSection 288 Enlistment of witnesses<\/a>
\nSection 289 Period of enforcement<\/a>
\nSection 290 Enforcement officer\u2019s requests and notifications<\/a>
\nSection 291 Record<\/a>
\nSection 292 Averting attachment<\/a>
\nSection 293 Liens and preferential rights of third parties<\/a>
\nSection 294 Unpicked crops<\/a>
\nSection 295 Exemption of items from attachment<\/a>
\nSection 296 Realisation<\/a>
\nSection 297 Suspension of realisation<\/a>
\nSection 298 Auction<\/a>
\nSection 299 Knockdown<\/a>
\nSection 300 Lowest bid<\/a>
\nSection 301 Ceasing the auction<\/a>
\nSection 302 Securities<\/a>
\nSection 303 Registered securities<\/a>
\nSection 304 Auctioning unpicked crops<\/a>
\nSection 305 Realisation in special circumstances<\/a>
\nSection 306 Enforcement against spare aircraft parts<\/a>
\nSection 307 Subordinate attachment<\/a>
\nSection 308 Realisation in the case of multiple attachment<\/a><\/p>\n

III. Enforcement against receivables and other property rights<\/p>\n

Section 309 Attachment of a monetary claim<\/a>
\nSection 310 Attachment of a receivable secured by a mortgage<\/a>
\nSection 311 Attachment of a receivable secured by a ship mortgage or registered lien on an aircraft<\/a>
\nSection 312 Attachment of a receivable from endorsable instruments<\/a>
\nSection 313 Attachment of regular earnings<\/a>
\nSection 314 Sequestration order<\/a>
\nSection 315 Effect of the sequestration order<\/a>
\nSection 316 Third party debtor\u2019s obligation to submit a declaration<\/a>
\nSection 317 Other form of realisation<\/a>
\nSection 318 Claims for the return or transfer of items<\/a>
\nSection 319 Exemption of receivables from attachment<\/a>
\nSection 320 Multiple attachment of a receivable<\/a>
\nSection 321 Enforcement against other property rights<\/a><\/p>\n

4th Subchapter
\nEnforcement against immovable assets<\/p>\n

Section 322 Procedure<\/a>
\nSection 323 Enforcement against the legal successor<\/a><\/p>\n

5th Subchapter
\nFreezing injunction\/arrest of the debtor<\/p>\n

Section 324 Freezing injunction<\/a>
\nSection 325 Cancellation of the freezing injunction<\/a>
\nSection 326 Arrest of the debtor<\/a><\/p>\n

6th Subchapter
\nRealisation of collateral<\/p>\n

Section 327 Realisation of collateral<\/a><\/p>\n

Third Chapter
\nEnforcement other than of monetary claims
\n1st Subchapter
\nEnforcement owing to actions, tolerance or omissions<\/p>\n

Section 328 Coercive measures<\/a>
\nSection 329 Coercive fine<\/a>
\nSection 330 Substitutive execution<\/a>
\nSection 331 Direct enforcement<\/a>
\nSection 332 Giving warning of coercive measures<\/a>
\nSection 333 Determining the coercive measures<\/a>
\nSection 334 Substitutive coercive detention<\/a>
\nSection 335 Termination of the coercive procedure<\/a><\/p>\n

2nd Subchapter
\nForcing provision of collateral<\/p>\n

Section 336 Forcing provision of collateral<\/a><\/p>\n

Fourth Chapter
\nCosts<\/p>\n

Section 337 Costs of enforcement<\/a>
\nSection 338 Types of fees<\/a>
\nSection 339 Attachment fee<\/a>
\nSection 340 Confiscation fee<\/a>
\nSection 341 Realisation fee<\/a>
\nSection 342 Plurality of debtors<\/a>
\nSection 343 (rescinded)<\/a>
\nSection 344 Expenses<\/a>
\nSection 345 Travel expenses and expense allowances<\/a>
\nSection 346 Incorrect treatment of items, period for assessment<\/a><\/p>\n

Seventh Part
\nOut-of-court proceedings for legal remedy
\nFirst Chapter
\nPermissibility<\/p>\n

Section 347 Permissibility of objections<\/a>
\nSection 348 Impermissibility of objections<\/a>
\nSection 349 (rescinded)<\/a>
\nSection 350 Gravamen<\/a>
\nSection 351 Binding effect of other administrative acts<\/a>
\nSection 352 Authority to object in the case of joint determination<\/a>
\nSection 353 Legal successor\u2019s authority to object<\/a>
\nSection 354 Waiver of objection<\/a><\/p>\n

Second Chapter
\nProcedural rules<\/p>\n

Section 355 Period for objection<\/a>
\nSection 356 Instructions on applicable legal remedies<\/a>
\nSection 357 Submission of the objection<\/a>
\nSection 358 Verification of the requirements for permissibility<\/a>
\nSection 359 Participants<\/a>
\nSection 360 Enlistment of others in the proceedings<\/a>
\nSection 361 Suspension of implementation<\/a>
\nSection 362 Withdrawal of the objection<\/a>
\nSection 363 Suspending and adjourning the proceedings<\/a>
\nSection 364 Disclosure of the taxation documents<\/a>
\nSection 364a Discussion of the current and legal status<\/a>
\nSection 364b Determination of deadlines<\/a>
\nSection 365 Application of procedural rules<\/a>
\nSection 366 Form, content and issuance of the objection ruling<\/a>
\nSection 367 Objection ruling<\/a>
\nSection 368(rescinded)<\/a><\/p>\n

Eighth Part
\nProvisions relating to crimes and administrative fines, criminal and administrative fine proceedings
\nFirst Chapter
\nProvisions on crimes<\/p>\n

Section 369 Tax crimes<\/a>
\nSection 370 Tax evasion<\/a>
\nSection 370a (rescinded)<\/a>
\nSection 371 Voluntary disclosure of tax evasion<\/a>
\nSection 372 Illegal import, export, or transit of goods<\/a>
\nSection 373 Professional, violent or organised smuggling<\/a>
\nSection 374 Receiving, holding or selling goods obtained by tax evasion<\/a>
\nSection 375 Incidental consequences<\/a>
\nSection 376 Limitation period for prosecution<\/a><\/p>\n

Second Chapter
\nProvisions on administrative fines<\/p>\n

Section 377 Tax-related administrative offences<\/a>
\nSection 378 Reckless understatement of tax<\/a>
\nSection 379 General minor tax fraud<\/a>
\nSection 380 Endangerment of withholding taxes<\/a>
\nSection 381 Endangerment of excise tax<\/a>
\nSection 382 Endangerment of import and export duties<\/a>
\nSection 383 Unauthorised acquisition of claims to a tax refund and rebate<\/a>
\nSection 383a (rescinded)<\/a>
\nSection 383b Breach of obligations in transmitting data contained in authorisations granting powers of representation<\/a>
\nSection 384 Limitation period for prosecution<\/a>
\nSection 384a Infringements under Article 83(4) to (6) of Regulation (EU) 2016\/679<\/a><\/p>\n

Third Chapter
\nCriminal proceedings
\n1st Subchapter
\nGeneral provisions<\/p>\n

Section 385 Validity of procedural rules<\/a>
\nSection 386 Jurisdiction of the revenue authority in the case of tax crimes<\/a>
\nSection 387 Revenue authority with subject-matter jurisdiction<\/a>
\nSection 388 Revenue authority with local jurisdiction<\/a>
\nSection 389 Related criminal matters<\/a>
\nSection 390 Multiple jurisdiction<\/a>
\nSection 391 Competent court<\/a>
\nSection 392 Defence<\/a>
\nSection 393 Relationship between criminal proceedings and the taxation procedure<\/a>
\nSection 394 Transfer of ownership<\/a>
\nSection 395 Revenue authority\u2019s power to inspect files<\/a>
\nSection 396 Suspending proceedings<\/a><\/p>\n

2nd Subchapter
\nInvestigation
\nI. General<\/p>\n

Section 397 Initiating criminal proceedings<\/a>
\nSection 398 Stay on the grounds of insignificance<\/a>
\nSection 398a Refraining from prosecution in certain cases<\/a><\/p>\n

II. Revenue authority procedure in the case of tax crimes<\/a><\/p>\n

Section 399 Revenue authority\u2019s rights and obligations<\/a>
\nSection 400 Application for the order of summary punishment<\/a>
\nSection 401 Application to order incidental consequences in autonomous proceedings<\/a><\/p>\n

III. Role of the revenue authority in procedures carried out by the public prosecutor<\/a><\/p>\n

Section 402 General rights and obligations of the revenue authority<\/a>
\nSection 403 Participation of the revenue authority<\/a><\/p>\n

IV. Tax and customs investigation<\/p>\n

Section 404 Tax and customs investigation<\/a><\/p>\n

V. Reimbursement for witnesses and experts<\/p>\n

Section 405 Reimbursement for witnesses and experts<\/a><\/p>\n

3rd Subchapter
\nJudicial proceedings<\/p>\n

Section 406 Revenue authorities\u2019 role in summary proceedings and autonomous proceedings<\/a>
\nSection 407 Participation of the revenue authority in other cases<\/a><\/p>\n

4th Subchapter
\nCosts of the proceedings<\/p>\n

Section 408 Costs of the proceedings<\/a><\/p>\n

Fourth Chapter
\nAdministrative fine proceedings<\/p>\n

Section 409 Competent administrative authority<\/a>
\nSection 410 Supplementary provisions on administrative fine proceedings<\/a>
\nSection 411 Administrative fine proceedings against lawyers, tax consultants, tax representatives, auditors or certified accountants<\/a>
\nSection 412 Service, enforcement, costs<\/a><\/p>\n

Ninth Part
\nFinal provisions<\/p>\n

Section 413 Restriction of basic rights<\/a>
\nSection 414 (obsolete)<\/a>
\nSection 415 Entry into force<\/a><\/p>\n

Facebook<\/a>Twitter<\/a>LinkedIn<\/a>Pinterest<\/a><\/div>","protected":false},"excerpt":{"rendered":"

Full citation: Fiscal Code of Germany in the version promulgated on 1 October 2002 (Federal Law Gazette [Bundesgesetzblatt] I p. 3866; 2003 I p. 61), last amended by Article 17 of the Act of 17 July 2017 (Federal Law Gazette…<\/p>\n

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