verbindliche Auskunft im Besteuerungsverfahren Erteilung

In order to better assess the tax consequences, you have the option of requesting binding information from the relevant tax office.

In the area of taxation, citizens and entrepreneurs often encounter complicated and confusing situations whose impact on tax assessment is difficult to assess. This leads to uncertainties in the use of tax planning options and the resulting tax consequences. In order to avoid uncertainties, it is possible to apply for binding information on future taxation in certain cases. The binding information is intended to enable citizens and entrepreneurs to assess the tax consequences even before the implementation of structuring options. This must relate to precisely defined but not yet realized circumstances. There must be a particular interest in such information in view of the significant tax implications.

In principle, only the application is required.

- Written form or electronic form via the ELSTER portal

- Name of the applicant
(name, address, tax number)

- Comprehensive description of the facts
In the request for information, the seriously planned facts that have not yet been realized at the time of the application must be presented in detail and in full. It is harmless if preparatory measures have already been started as long as the facts on which the request for information is based have essentially not yet been realized and other dispositions are still possible.

- Presentation of the special tax interest of the applicant

- Detailed explanation of the legal problem with detailed justification of the applicant's own legal position

- Specification of the period and type of tax

- Formulation of specific legal questions
It is not sufficient to present general questions on the legal tax issues that will arise if the planned facts are realized.

- Declaration of exclusivity
Declaration that no binding information has been requested from any other tax authority regarding the facts submitted for assessment.

- Declaration by the applicant,
that all information required for the provision of the information and for the assessment has been provided and is true.

The processing of the application is generally subject to a fee. See § 89 para. 3 ff. AO.

Binding information in the taxation procedure enables citizens and entrepreneurs to assess the tax consequences before implementing tax planning options

Your responsible tax office

The application can be made in writing or electronically via the ELSTER portal.