Belege und Aufzeichnungen spielen im Steuerrecht eine wichtige Rolle. Keine Steuervergünstigung ohne entsprechenden Nachweis und keine Buchung ohne Beleg! Das Finanzamt traut nur dem, was schwarz auf weiß geschrieben steht. Doch nach Erledigung der Steuererklärung ist die Frage: Aufbewahren oder Vernichten?

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1. Das betrifft Privatleute und Arbeitnehmer

a) Steuerunterlagen

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b) Handwerkerrechnungen

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c) Bankunterlagen und Kontoauszüge

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d) Kaufbelege und Rechnungen

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2. Das betrifft wohlhabende Angestellte, Vermieter und Anleger

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3. Das betrifft Bürger mit Konten in Steueroasen

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4. Das betrifft Bürger mit Auslandsbeziehungen

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5. Das betrifft Geschäftsleute mit Gewinneinkünften

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a) Aufbewahrungsfrist von 10 Jahren

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b) Aufbewahrungsfrist von 6 Jahren

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c) Verlängerung der Aufbewahrungsfristen

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d) Übersicht

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e) Aufbewahrung von elektronischen Kontoauszügen

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f) Aufbewahrung digitaler Unterlagen bei Bargeschäften

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6. Das betrifft Personen mit Auslandsbeteiligungen

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7. Gesetzliche Grundlagen

§ 147 AO - Ordnungsvorschriften für die Aufbewahrung von Unterlagen

xxx Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx:

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§ 147a AO - Vorschriften für die Aufbewahrung von Aufzeichnungen und Unterlagen bestimmter Steuerpflichtiger

xxx Xx xxxx: Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxxxxx x Xxxxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx.xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx.xxx Xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxx x xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx, xx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxx xxx xxx.xxx Xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxxxx xxxxxxxx xxxx. xx xxx Xxxxxx x, Xxxxxx x Xxxx x xxx xxx Xxxxxxxx x xxx x xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx x xxx x xxx x xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxx x xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxx xxxxxxxxxxxx xxx.

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§ 90 AO - Mitwirkungspflichten der Beteiligten

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§ 146 AO - Ordnungsvorschriften für die Buchführung und für Aufzeichnungen

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§ 162 AO - Schätzung von Besteuerungsgrundlagen

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§ 238 HGB - Buchführungspflicht

xxx Xxxxx Xxxxxxxx xxx xxxxxxxxxxxx, Xxxxxxx xx xxxxxxx xxx xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

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§ 239 HGB - Führung der Handelsbücher

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§ 257 HGB - Aufbewahrung von Unterlagen, Aufbewahrungsfristen

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