Tax fringe benefit
Ancillary tax benefits are services that are collected in connection with taxation. They do not primarily serve to generate income for the state, but for other purposes (pressure means, compensation of interest advantages, etc.). With the exception of interest, the ancillary tax benefits accrue to the administrative bodies. In contrast, the income from the interest is due to the taxable corporations. Claims to additional tax benefits represent claims from the tax liability relationship.
According to the enumerative list in Section 3 (4 ) of the Tax Code (AO) , the following are among the additional tax benefits :
| tax fringe benefit | Legal basis | Character / function |
|---|---|---|
| Late surcharges | § 152 AO | Educational and sanctioning function , in particular the taxpayer should be encouraged to submit his tax return on time |
| Delay money | Section 146 (2b) AO | Coercive nature, esp. To enforce tax obligations to cooperate |
| Surcharges | Section 162 (4) AO | Compulsory character for the enforcement of information and especially submission obligations |
| interest | §§ 233 to 237 AO | Skimming function of monetary advantages both to the benefit and to the disadvantage of the tax authorities |
| Late payment surcharges | Section 240 AO | Skimming function of monetary advantages that arise from non-payment or late payment of taxes |
| Fines | § 328 AO | Compulsive character to enforce a performance |
| costs | § 178 , §§ 337 to 345 AO | should i. d. R. Compensation for services that are not originally related to tax administration activities |
| Interest i. S. d. Customs Code | Art. 214 para. 3, Art. 232 para. 1 lit. b ZK | |
| Late fees after | § 22a EStG |
