locker
A locker is a container for valuables that is protected against theft and other risks. Lockers are often found in shopping malls , public cloakrooms , changing rooms, and schools. There is an overlap with the term locker . Lockers at train stations and airports , which are primarily used for the temporary storage of luggage, are referred to as luggage lockers .
Safe deposit box
A special feature, especially in the way it is used, is the safe deposit box .
A rental agreement is concluded between the bank and the customer for the use of the safe deposit box. This usually contains an insurance for the contents of the locker, the insurance amount of which can be extended with additional insurance. The sum insured included in the annual lump sum is usually not very high.
The tenant (or his authorized representative ) has access to his locker using his key (code). In order to achieve the necessary security, the bank also has a key (code). Access is only possible using both.
New generation locker systems are automated . Access is possible around the clock regardless of bank employees and safe closing times. When accessed, the individual locker is transported from the vault area to a specially secured dispensing area via a conveyor system .
The bank is not aware of the contents of the safe deposit box. To ensure confidentiality, access to the vault is blocked while the customer has opened their locker.
If the tenant loses the key or secret code, the lock must be replaced at the customer's expense.
If the tenant does not vacate the locker after termination or if the rent is not paid, the bank may open the locker in the presence of a witness in accordance with the contract. Due to arrears in rent, the bank has a landlord's lien on the property brought in by the tenant ( Section 562 , Section 578 BGB ).
As a rule, banks have lockers of variable sizes that have to be paid for in advance each year. The usual sizes are 30 cm × 25 cm × 5 cm (4 liters) to 200 liters. However, the mechanical load capacity does not allow storage of heavy objects.
Renters of safe deposit boxes are subject to the legitimation check according to § 154 AO . You have to identify yourself with an ID. In the event of death, the bank is Section 33 ErbStG obliges to report the existence of the safe deposit box to the tax office .
See also
literature
- Klüter: The safekeeping business - safe deposit boxes, safekeeping items and safes . In: Hellner, Steuer (Ed.): Bankrecht und Bankpraxis . Volume 5, part 12. 2009, ISBN 978-3-86556-228-9
Web links
Individual evidence
- ↑ a b Behind bars . In: Finanztest , 9/2011, pp. 25-27 with an additional sheet; Retrieved December 27, 2012.