Die verbindliche Auskunft vom Finanzamt

1. Die Auskunft vom Finanzamt

a) Unverbindliche Auskunft zu einfachen Rechtsfragen

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b) Verbindliche Auskunft zu schwierigen Rechtsfragen

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2. Die Auskunft vom Finanzamt ist gebührenpflichtig

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Gebührenerhöhung ab 1.8.2013

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Hintergrund zur Gebührenpflicht

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a) Warum werden überhaupt Anträge auf verbindliche Auskünfte erforderlich?

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3. Sind die Auskunftsgebühren steuerlich abzugsfähig?

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4. Die Gebührenpflicht ist verfassungsmäßig in Ordnung

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Was sagt der Bundesfinanzhof zu den vorgebrachten Einwänden?

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5. Wie der Fiskus Rat suchende Bürger schröpft

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• Xxx Xxxxxxx xxxxxx xxx Xxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxx. Xxxxxxxxxxxxxxx xxx xx xxxxx xxx xxx.xxx XXX xXxxxxxxxxxxxx xxx Xxxxxxxx xx. Xxx x xxxxxxx Xxx x xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxx xxxxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx Xxx xxxxxx xx xxxx xxxxxxx: x.xxx XXX! xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.
• Xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxx xxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxx x xxx xxxxxxxxx xxxxxx xxxx Xxxxxxx xxx x.xxx XXX! xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
• Xx xxxxx xxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxx XXxXxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xx Xxx. x xxx xx Xxx. x XxxXxX xxxxxxxxxxxxxxx xxx xx xx xxxx xxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx x xxx xxxxx xxx xxxxxx x xxxx Xxxxxxx xxx xxxxxx x.xxx XXX! xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

• Xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxx xx, xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx. Xx xxxxx, xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx: Xxxx Xxxxxxx xxxx Xxxxxxxx! xXX Xxxxxx xxx x.x.xxxx, x X xxxxxxx, xxx.x.
• Xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx x Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. XXX xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xxxxxxxx xx.xxx XXX x!x xxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxx xxx, xxxx xxxxx xxx Xxxxxxx xx xxxx xxx "Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx" xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxx. Xxxxxxxxx xxxxx xxx xx: xxx xxxxxxx Xxxxxxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx.

• Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx XxxXxX. Xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. XXX xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx.xxx XXX! Xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxx xx.xxx xxx xx.xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xXX XxxxxxxxxxXxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxxx.
• Xxxxxx xxxxxxxxxxx xxx xxx Xxxx, xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx: Xx xxxx xx xxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx.xxx XXX! xXxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxx Xxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx. Xxx Xxxxx xxx Xxxxxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx! Xxxxxxx Xxxxxxxx Xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx! Xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxx. Xxx xxxxx xxx Xxxxx xxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, Xxxxxxxxx xxxxxx xx xxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx Xxxx, xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx: Xxx xxx Xxx xxxxx, xxx xxxxxxx!

Xxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxx "xxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx." Xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxx: "Xxx xxx xxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx xxx xxx xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxx" xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Doppelte Gebühren für die gleiche Auskunft rechtens?

Xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx. "Xxx Xxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxxxx Xxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx" xx.x.x. xx xx xx XXXXx.

Xxxxxxxx: Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xx xxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxxx Xxxxxxx x xxx xxxx xxxxxxx x.xxx XXX.

• Xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxx. Xx xxxx xx xxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx xx Xxx. x xxx x XX xxxxx xx Xxxxxxxx xx xxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxx xxx x X xxxxxxx.
• XXXX xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxx! Xxxxxxxxxxx! Xxx Xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxx. Xx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxx xxxxxxxxxxxx Xxx xxxxxxx xxxxxx xXXXxXxxxxxx xxx x.x.xxxx, X X xxxxx xxx X X xxxxxx.

7. Was beim Antrag auf verbindliche Auskunft zu beachten ist

Xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxx xxxx Xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx.

a) Welche Anforderungen müssen Sie dabei beachten?

Xxxxx Xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx, xxxx Xxx Xxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx: Xxx xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxx

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Xx xxxxxxx xxxx xxxxx, xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxx, xxxx Xxx xxxx xxxxxxx xxxxxxxx xxx xxx Xxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxx xxxxx xxx xxxx xxx "Xx" xxxx "Xxxx" xxxxx xxxxxx.

Xxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXx.

b) Welche Bindungswirkung hat die Auskunft vom Amt?

Xxx Xxxxxxxx xxx Xxx xxx xxx xxxx xxxxxxxx Xxxxxxx, xxxx xxx xxx xxxxx "xxxxxxxxxxxx Xxxxxxx" xxxxxxx xxxx. Xxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxx Xxxx xxx Xxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxx Xxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx, xxx Xxx xxx xx Xxxxxx xxxxxxxxxxx xxxxx. Xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxx Xxxxx xxxx xxxx Xxx xxxxxxxxxxx x xxxx xxxxxxxx x Xxxxxxxx xxxxxxx, xx xxx xxxxx xxxxx xxxxxxx. Xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxx xxx xxxx Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx

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c) Wie der Antrag auf verbindliche Auskunft erfolgt

Xxxxx Xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxx xxx xx xxxxxxx:

xxxxxx

8. Gesetzliche Grundlage

§ 89 Abgabenordnung - Beratung, Auskunft

xxx Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx xxxx. Xxx xxxxxxx, xxxxxx xxxxxxxxxxxx, Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxx xx xxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx xxx Xxxxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxx x xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx xx xxxxxx Xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxx, Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx.

xxx Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx x xxxx xxxx Xxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx.

xxx Xxx Xxxxxxx xxxx xxxx xxx Xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx.

xxx Xxx Xxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x,x xxxxxxx. xx xx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx.xxx Xxxx, xxxx xxxxx Xxxxxxx xxxxxxx.

xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxx xx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxx xx Xxxx xx xxxxxxxxxxx xxxxx Xxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx, xxxx xxxxx Xxxxxxx xxxxxxx.

xxx Xxx xxx Xxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxx xxxx Xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Die Steuer-Auskunftsverordnung zur verbindlichen Auskunft

Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xx Xxx. x xxx Xxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXx. xxxx X X. xxxxx.

§ 1 Form und Inhalt des Antrags auf Erteilung einer verbindlichen Auskunft

xxx Xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xxxx xx xx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xx xxx Xxxxxxx xxx xx xx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx, xx xxxxxxx xxx xxx xx xxxxxxxxx:

x. xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxx, xxx xxxxxxxxxxxx Xxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxxx,

x. xxxx xxxxxxxxxx xxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx,

x. xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx,

x. xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx,

x. xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx,

x. xxx Xxxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxx xxx xx xx xx Xxx. x Xxxx x xxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx, xxxxx

x. xxx Xxxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx.

xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx xxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xx xxxxxx.

xxx Xxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxx xx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx xx Xxxxxx x Xx. x xxx x xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx.

§ 2 Bindung einer verbindlichen Auskunft

xxx Xxx xxx xxx xxxx xx xx Xxx. x Xxxx x xxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx xx x Xxx. x xxxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxxxxxxxx xxxxxx.

xxx Xxxxxxxxxxx xxx xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxx.

§ 3 Inkrafttreten

Xxxxx Xxxxxxxxxx xxxxx xx Xxx xxxx xxx Xxxxxxxxxxx xx Xxxxx. xXxx xxx xxx x.xx.xxxx. Xxx XxXxxxX xxxxx xx x.xx.xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, XXXx. xxxx X X. xxxxx.

9. Anrufungsauskunft in Lohnsteuerfragen 

Xxxxx xxx x xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxx xxx x xxxxxxxxxx x Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxxxx, xx xxx xxxxxxxxx xx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx.xxxxxx

Xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xx Xxx. xx XXxX xxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx XXxX xxxx xxx Xxxxxxxxxx xxxxxx, x.X. xxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x. X. xxx xxxx xx xxx xx XX. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx. XXX x. xx.xx.xxxx, XXxXx xxxx X X.xxxxx.

Xxxx xxx Xxxxxx xxxx xx xxx XXxX xxx xxxx xxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xx xxx XXxX xxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxx xxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxxxxx Xxx xxxx.

Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxx, xx xxx xxxxxxxxx xXxxxxxXxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx.xxxxxx

10. Zolltarifauskunft

Xxxxx xxxxxxx xxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xxxx xxxxxx xxx, xx xxx xxxxxxxxxx Xxxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxx. xxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxx. Xx Xxxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxxxxx:xxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.