Basic decision

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A basic decision is an administrative act that is binding for the determination of a tax ( Section 171 (10 ) AO ). The tax assessment , which is issued based on the determination of the basic assessment , is referred to as the follow-up assessment . The binding of the follow-up notification to the basic notification must be stipulated by law.


Basic notices can be tax notices from a tax authority or administrative acts from other authorities .

These are among others:

Mode of action

An authority issues an administrative act that determines tax-relevant facts. On the basis of this notification, the facts for the tax notification (follow-up notification) are fixed. The tax office, which issues the follow-up notification, is bound by this determination and may not deviate.


Taxpayers A and B join forces to run a company within the framework of a partnership under civil law . The tax result ( profit or loss) of the Company and the distribution of the two partners is the local tax office found. The tax offices of the two shareholders ' residence must include the respective share of the result in the shareholders' income tax assessments .


Because of this mode of action, taxpayers have to contest the basic decision themselves if they do not agree with the assessment. For this purpose, an objection must be lodged against the basic decision with a decision of a tax authority or an objection with another administrative act. If this is not done and the basic decision becomes final , the follow-up decision cannot be contested with this justification.

Continuation of the example

If A or B do not agree to the determination of the result or its distribution, they must object to the decision of the permanent establishment tax office within a period of one month.

Change of the basic decision

If the basic notification is changed, the follow-up notification must be changed, even if the follow-up notification is final.

Continuation of the example

An appeal procedure by the company of A and B against the determination of the result was successful and the result is set lower. Then the income tax assessments of the shareholders must be changed accordingly, even if the objection period for the subsequent assessments has expired.

Differentiation from certificates

If the previous notification is not valid as a basic notification, the notification can still be evidence in tax proceedings in the sense of a certificate.

Individual evidence

  1. Bundesfinanzhof: ruling from December 13, 1985, Az .: III R 204/81. Retrieved February 17, 2017 .