Revocation (administrative act)

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The cancellation is one of the German administrative procedure law intended ways by which an authority erroneous administrative act can correct. The revocation, like the withdrawal, is a subset of the cancellation . While the withdrawal concerns administrative acts that were already incorrect when they were issued, revocation is possible for administrative acts that were lawful when they were issued and which only later became illegal for certain reasons.

Legal regulations

The conditions for withdrawal are in § 49 Administrative Procedure Act regulated by the Federal (Administrative Procedure Act). In the individual federal states, there are mostly almost identical regulations in the respective state administrative procedural laws. Parallel provisions in the administrative procedure under social law are § 46 Tenth Book of the Social Code (SGB X) , § 47 SGB ​​X and § 49 SGB ​​X. In the tax administrative procedure, the parallel provisions can be found in § 131 Fiscal Code (AO) and § 132 AO.


In accordance with Section 49 (5) VwVfG, the locally competent authority is responsible for the revocation , even if the administrative act was issued by another authority.

A revocation of an onerous administrative act is in principle always possible according to § 49 Paragraph 1 VwVfG, unless an identical administrative act would have to be issued again immediately or the revocation is inadmissible for other reasons.

An implied revocation is possible. A new administrative act can therefore be issued that does not explicitly cancel an old administrative act, but only implicitly.

For favorable administrative acts, Section 49 (2) VwVfG finally regulates a catalog of cases in which a revocation is permissible. This concerns cases in which a citizen's trust worthy of protection in the existence of the administrative act could not arise (e.g. because the authority reserved the right to revoke it) or in cases in which the common good clearly outweighs the existing interest . Section 49 (3) VwVfG contains special reasons for revocation for favorable administrative acts that involve monetary or divisible benefits in kind , which are specially tailored to such support measures. The one-year period in accordance with Section 48 (4 ) VwVfG applies accordingly to all reasons for revocation under Section 49 (2) and (3) VwVfG .

A request for repayment is made by means of a repayment and reimbursement notice in accordance with Section 49a VwVfG. Should a trust worthy of protection exist, the citizen can submit an application for compensation to the authority in accordance with Section 49 (6) VwVfG.


  • Harald Hofmann, Jürgen Gerke: General administrative law with notification technology, administrative enforcement and legal protection . 10th edition. Kohlhammer, ISBN 978-3-555-01510-1 .