Statute of limitations

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The fixing statute of limitations is a form of limitation in German tax law . Once the statute of limitations has expired, the tax office can no longer issue, change or revoke a tax assessment . With the statute of limitations on an already established tax claim expires ( § 47 Tax Code ).

The fixing period is one year for consumption taxes , four years for all other taxes with the exception of import and export duties ( Section 169 Tax Code). It begins at the end of the year in which the tax was incurred: If a tax return or registration is to be submitted, the period begins at the end of the year in which the declaration / registration was submitted. The start-up suspension is a maximum of three years ( § 170 Tax Code); In cases of tax evasion , the assessment period is extended to 10 years, in the case of frivolous tax reductions to 5 years.

For import and export duties, according to Art. 221 Para. 3 Customs Code 1992, a three-year period applies .

There are a number of reasons that inhibit the statute of limitations, including tax audits and legal remedies ( Section 171 of the Tax Code).