Erteilung einer verbindlichen Auskunft

In order to better assess tax consequences, you have the option of applying for binding information from the responsible tax office.

In the field of taxation, citizens and entrepreneurs often encounter complicated and confusing issues, the impact of which on tax assessment is difficult to assess. This leads to uncertainties in the use of design 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 tax consequences before the implementation of arrangements. These must be precisely defined but not yet realised. There must be a particular interest in such information in view of the significant tax implications.

Basically, only the application is needed.

The processing of requests for binding information is subject to a fee. The amount of the fee generally depends on the value of the object.

You can appeal against a rejection of the binding information.

You submit the application for binding information to the competent tax office. In principle, the tax office is responsible for providing binding information, which would have territorial jurisdiction if the facts in question were to materialise. In most cases, this will be the tax office where you will be taxed anyway.

If you are not yet listed for tax purposes at a tax office, the application must be submitted to the Federal Central Tax Office.

You can find the tax office responsible for you with the tax office search on the website of the Federal Central Tax Office.

You can submit the application in writing or electronically to the tax office. It is also possible to apply via Elter (www.elster.de).