Seit 2005 hat der Fiskus Kontrollmöglichkeiten in bisher nicht gekannter Dimension: Finanzämter und Sozialbehörden können ganz einfach erfahren, bei welchen Banken die Bürger Konten und Depots unterhalten und dann bei diesen Banken gezielt nach Kontenständen und Kontenbewegungen nachforschen. Mit der Befugnis zur heimlichen Kontenschnüffelei wurde das ohnehin schon sieche Bankgeheimnis endgültig beerdigt.

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1. Informationen zum Kontenabrufverfahren

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Zum Hintergrund

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Zur Statistik

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2. Billigung des Bundesverfassungsgerichts

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3. Kontenabruf durch Finanzämter

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a) Änderung wegen Einführung der Abgeltungsteuer im Jahre 2009

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b) Änderung wegen Steuervereinfachungen im Jahre 2012

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c) Ausweitung ab Juli 2017

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4. Kontenabruf durch Sozialbehörden

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Erweiterung der Befugnis auf Jugendämter ab 1.7.2013

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5. Kontenabruf durch Gemeinden

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6. Kontenabruf durch andere Behörden

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7. Kontenabruf bei der Betriebsprüfung

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8. Kontenabruf durch die Bundesanstalt für Finanzdienstleistungsaufsicht

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9. Gesetzliche Grundlagen

§ 93 AO - Auskunftspflicht der Beteiligten und anderer Personen

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§ 93b AO - Automatisierter Abruf von Kontoinformationen

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§ 162 AO - Schätzung von Besteuerungsgrundlagen

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§ 24c Kreditwesengesetz - Automatisierter Abruf von Kontoinformationen

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