Source: BUS Sachsen-Anhalt (Linie6PLus)

Request binding information pursuant to § 89 (2) sentence 3 AO in special cases and in cases of original jurisdiction pursuant to § 89 (2) sentence 2 AO

Description

As a private individual or entrepreneur, you can submit a specific legal question to the Federal Central Tax Office (BZSt) and request binding information in this regard if you are particularly interested in the tax implications. The application must meet the requirements of § 1 tax information ordinance (StAuskV).

The BZSt will only provide you with binding information about the tax assessment of your presented facts.

You can only obtain information if the facts you have presented have not yet materially been realised. That means if you can still make fundamental changes. There is no possibility of change if contracts subject to the facts planned by you have already been signed. After the facts have been realised, existing legal issues can only be decided within the framework of the assessment procedure.

The provision of binding information cannot take place if you focus on achieving a tax advantage (for example, tax saving models, tax deferral models or the like).

Your application for binding information can be submitted in writing or electronically to the Federal Central Tax Office (BZSt).

Requirements

Applications can be submitted:

Individuals
Entrepreneur

want planning security in the taxation of your companies in Germany

Further requirements:

Application in accordance with the substantive and local jurisdiction of the BZSt in accordance with § 89 paragraph 2 sentence 2 or 3 of the Tax Code (AO)

Which documents are required?

Comprehensive and self-contained presentation of the not yet realized facts
Presentation of the legal problem and formulation of concrete legal issues
Presentation of your special tax interest in the provision of information
Indication of the value of the object, in so far as it can be determined, in order to determine the amount of the fee
The declaration that no binding information has been requested from any other of the tax authorities referred to in § 89 sec. 2 sentences 2 and 3 of the Tax Code about the facts submitted for assessment
The assurance that all information necessary for the provision of the information and for the assessment has been provided and is true

What are the fees?

The determination of fees is basically based on the value (object value) that the information has for you. Here, the tax effect of your presented facts is decisive. The value of the object must be presented with its basis of calculation. In the case of permanent matters, the average tax impact of a year must be taken into account. If the value of the object cannot be determined and no proper estimate is possible, a time fee will be charged.

What deadlines do I have to pay attention to?

none

Processing duration

The processing regularly takes up to 6 months.

Applications / forms

There is an objection to the binding information provided by the Federal Central Tax Office (BZSt) as well as to the rejection of the provision of binding information by the BZSt (out-of-court appeal).
If the BZSt does not remedy the objection, you can file a lawsuit before the Tax Court. However, if the BZSt deviates from your legal position when issuing the binding information (so-called negative information), the Tax Court can only examine the content of the binding information provided on the basis of whether the BZSt has correctly recorded the facts submitted for examination and whether the current legal classification of this fact is conclusive and not evidently erroneous in law. A further substantive review is reserved for opposition or legal proceedings against the subsequent tax assessment/declaratory decision.

Appeal

Forms: no
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Hint:
Written or electronic application in compliance with the requirements of § 1 Tax Information Ordinance (StAuskV).

Process flow

You must submit the application for binding information in writing or electronically to the Federal Central Tax Office (BZSt).
If you want to submit the application in writing:

Send your signed application by post to the BZSt's headquarters in Bonn.
Your application will be processed and reviewed by the BZSt.
The BZSt will decide on your application and ask you by post to pay the fees. The amount of the fees can be found in the corresponding letter of the BZSt.
After payment of the fees, the BZSt will send you the information in writing.

If you want to submit the application electronically:

Send your application signed and in PDF format to the bzSt's e-mail address.
- Note: If you wish further communication electronically, please give your consent to the BZSt as part of the application. With regard to the statutory encryption requirement, the BZSt may only communicate with you electronically unencrypted with your consent. The BZSt provides a special form for this consent.
Your application will be processed and reviewed by the BZSt.
The BZSt will decide on your application and ask you by post to pay the fees. The amount of the fees can be found in the corresponding letter of the BZSt.
After payment of the fees, the BZSt will send you the information in writing.