Das vermeintliche Bankgeheimnis in Deutschland wurde in den letzten Jahren durch zahlreiche Maßnahmen kontinuierlich ausgehöhlt, sodass man darauf nicht mehr vertrauen kann. Jetzt wird das Bisschen, was davon vielleicht noch übrig ist, noch weiter aufgeweicht.

Xxx Xxx xxxxxx, xxxxxx xxx Xxxxxx x xxx xxxxxx Xxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxxxxx xxxxxx, Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxxx xxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx XxxxxxxxxxxXxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx, xxx xxxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxx xxx.

Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxx Xxxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxx. Xxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxx:

"Xxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx." Xxxxxx Xxxxxx xxx xxx xxx. Xxxxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxx xxxxx! Xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xxxx "xx xxx Xxx. x XX xxxxx xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx." Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxxx
  • xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxx "xxxxxxxxxxxxx Xxxxxx" xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx, XXxXx. xxxx XX X. xxxx:

Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, "xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxx xxx Xxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxx." Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxXxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx

XXXXXXXXX: Xxx XXXxXxxxxxx xxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xx xxx XX "xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx." Xxxxx xxxx xxxxx xxx xxxx xxx xxx x.x. Xxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx, xxx "xxxxxxxxxxxxx Xxxxxx" xxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxx xxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxx x Xxxxxx xxxxxxx, x. X. xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx.

Gesetzliche Grundlage

§ 30a AO - Schutz von Bankkunden

xxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxx xxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx.

xxx Xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxx.

xxx Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx Xxxxxxxxx xxxx xx xxx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx.

§ 194 AO - Sachlicher Umfang einer Außenprüfung

xxx Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx, xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxxxxx Xxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxx xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx xxxx.

xxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxxxxx x xxxxxxxxxx Xxxxxx xxxxxx xx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxx xxx.

xxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xx Xxxxxx x xxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx.

AEAO zu § 30a AO - Schutz von Bankkunden

x. xx xxx Xxx. x Xxxx x xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

xx xxx Xxx. x xxxx xxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxxxxxxxxxx xxxxxx xxx. Xxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xx xxx Xxx. x.

Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxxxxx, XXxXx xxxx XX X. xxxx. xx xxx Xxx. x xxxxxxxxx xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xXxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxx xxx Xxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx.

xx xxx Xxx. x xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxxxx xx xxx Xxx. x xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xx xxx Xxx. x, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxxx.

Xx xxxxxxxx xxxxx xx xxx Xxx. x xxxxx Xxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

x. Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx xxxx xx xxx xxx. Xxxxxxxxxxxx xxxx Xxxxx xxxxxxx xxxx xxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.xx.xxxx x XXXX X xxxx x XXxXx xxxx XX, X. xxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx x XXX X xxxxx x XXxXx xxxx XX, X. xxx, xxx xxx xx.x.xxxx x XXX X xxxxx x XXxXx XX, X. xxxx. Xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx. XXXxXxxxxx xxx xx.xx.xxxx x XXX X xxxx x XXxXx xxxx XX, X. xxxx.

Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxxxxxxxxxx.

x. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XxxXxX xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxx. x xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx x XXXX X xxxxxx x XXxXx XX, X. xxxx.

x. Xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxx Xxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!