Duty to truthful accounts
The prohibition of setting up accounts under false or fictitious names, as stipulated in Section 154 of the Tax Code (AO), is called the obligation to truthful accounts. Pawnbrokers and providers of safe deposit boxes are also covered by the obligation to verify the accounts. The duty to verify the accounts requires credit institutions in particular to check the identity of the applicant as part of a so-called legitimation check .
Only the formal account truth is protected via § 154 AO , i. H. the regulation does not prevent the account holder from acting for someone else's account, e.g. B. in fiduciary relationships . There is therefore no breach of the obligation to truthful accounts when opening a trust account , provided the account is managed under the correct name of the lawyer or notary who opened the account. However, the obligation to formally truthful accounts is intended to facilitate or even enable the review of tax relationships.
An intentional or reckless violation of the duty to truthful accounts constitutes an administrative offense in accordance with Section 379 (2) No. 2 AO . Insofar as the duty to truthful accounts has been violated, assets, deposited or pledged valuables and the contents of a safe deposit box are only allowed with the consent of the To be paid out or issued by the tax office. Anyone who makes a payment or surrenders valuables without the consent of the tax authorities is liable for the impairment of the tax claim. If necessary, default liability according to § 72 AO comes into consideration.
