BMF letter
BMF letters are decrees that are issued by the Federal Ministry of Finance (BMF) in agreement with the federal states and are addressed to the downstream financial authorities (not customs authorities) who are bound by instructions . These letters instruct the tax administration on how to handle certain tax issues. This should lead to a uniform application of the law throughout Germany, dispel doubts and thus contribute to the overall uniformity of taxation.
BMF letters contribute to planning security and legal clarity, as taxpayers can rely on the fact that a matter is decided by the tax authorities in the manner described in the BMF letter.
As with tax guidelines , only the financial administration is bound by a BMF letter in the application of the law. The citizen can invoke the application, but can also represent a different legal opinion. In particular, the courts are not bound by it.
Legally, the BMF letters thus represent general instructions within the meaning of Article 108 (3) sentence 2, Article 85 (3) of the Basic Law (GG). Just like general administrative provisions according to Article 108 (7) of the Basic Law, they serve to ensure equality of enforcement in the area of taxes administered by the states on behalf of the federal government. In contrast to the (general) administrative regulations, the (special) BMF decrees are not subject to the approval of the Federal Council.
BMF letters are published in the Federal Tax Gazette , Part I, and are available on the BMF website for a transitional period. BMF letters are published with filing plans (e.g. IV C 8 - S 2303/07/0009 ) and can therefore be found in legal databases .
Administrative instructions are also issued by the finance ministries of the federal states and by the regional finance directorates , whereby the regional finance directorates do not issue decrees, but rather orders to the subordinate area.
