certificate in tax matters
A certificate in tax matters (formerly: " tax clearance certificate ") is a document issued in Germany by tax offices on request . Other authorities or clients request this in approval or award procedures in order to be able to assess whether the debtor pays his taxes reliably.
Legal basis
The legal basis is § 85 of the Tax Code and No. 4 to § 85 of the Application Decree to the Tax Code of the Federal Ministry of Finance . According to § 85 AO, the tax authorities have to ensure that taxes are not reduced or wrongly levied, and that tax refunds and tax allowances are not wrongly granted or denied. This also includes the power to take measures outside of a specific taxation procedure. On the basis of Section 85 AO, tax authorities can use administrative assistance to request other authorities to only issue orders if a certificate issued by the tax authority in tax matters enables the assessment that the applicant is essentially meeting his tax obligations. Since the certificate is not an administrative act , it cannot be challenged in appeal proceedings. The certificate can, however , be checked with a performance suit according to § 40 Paragraph 1 FGO .
Purpose and procedure
The certificate in tax matters is issued on request to certify the taxpayer's tax reliability. You will above all
- in procedures for obtaining commercial permits, e.g. B. According to the Catering Act, the Road Goods Transport Act or the Passenger Transport Act,
- in matters relating to foreigners, for example to obtain a residence permit and
- when awarding public or private contracts
demands.
The applicant and recipient of the certificate are principally the taxpayer himself, unless the taxpayer submits a declaration that releases the tax office from its obligation to maintain tax secrecy . Without a declaration, the applicant is the addressee of the certificate and then passes it on to third parties at his own discretion. The certificate is chargeable in some federal states.
content
The competent tax office issues the certificate on the basis of the knowledge available about the applicant's payment and submission behavior. It contains the following information free of charge:
- Personal Information
- Information about the submission of income tax , sales tax , corporation tax , wage tax , trade tax
- Information about tax arrears
- Information about deferred tax amounts
- Information on payment history
- Compliance with the tax declaration obligation
- Tax penalties or fines
- Data protection notice
There is no evaluation of the data or a forecast of the future behavior of the taxpayer.
Web links
- Certificate in tax matters , detailed description in the service portal of the Free State of Thuringia
- Certificate in tax matters on haufe.de
Individual evidence
- ↑ Certificate in tax matters . Citizen service on the homepage of the city of Lübeck. Retrieved April 10, 2019.
- ↑ Application decree in the original text - PDF file, accessed on April 8, 2019
- ↑ Application in Berlin - accessed on April 8, 2019