Bescheinigung in kommunalen Steuersachen beantragen
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
- § 3 Absatz 1 Nummer 3 Buchstabe a Sächsisches Kommunalabgabengesetz (SächsGVBl) i. V. m. § 85 Abgabenordnung
und Nummer 4 Anwendungserlass zur Abgabenordnung (AEAO) zu § 1 sowie Nummer 4 AEAO zu § 85 - jeweilige Rechtsnorm, aufgrund derer eine Bescheinigung in Steuersachen zur Beurteilung der persönlichen Zuverlässigkeit des Betroffenen gefordert wird
- kommunale Kostensatzung
Application for a certificate in municipal tax matters (formerly: tax clearance certificate)
A certificate in tax matters is required if you need to prove your tax reliability. For taxes assessed by the municipality or city (e.g. trade tax, property tax), the municipality or city will issue you a certificate of compliance with your tax obligations towards it upon request (certificate in municipal tax matters).
The certificate is limited to the non-judgemental statement of tax facts, in particular your payment behaviour as a taxpayers and refers to the current state of affairs, taking into account your behaviour as a taxpayer in the past. The certificate in tax matters is required in particular for presentation to authorities in licensing procedures (e.g. for the granting of trade permits), but may also be required for presentation to public and private clients.
The applicant and recipient of the certificate is generally the taxpayer himself/herself. However, you as the taxpayer can also grant a power of attorney, combined with a declaration releasing the municipal or city administration from the obligation to maintain tax secrecy vis-à-vis the authorised representative.
- You can apply for a certificate in tax matters at the competent office by post, fax, e-mail or in person.
- If available for your locality, you can use the online service in Amt24 (see -> Online application and forms).
The municipality or city will check your application and send you the certificate by post.
If the requirements are met, the certificate will be issued to you at short notice.