Aufbewahrungspflichten und Aufbewahrungsfristen

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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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Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxxxxx xx xxx XXx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x x.X.x. xx xx XXX X Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxx.

a) Aufbewahrungsfrist von 10 Jahren

Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxx xxxx

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Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xXxxxxx xxxxxxxxxxx xxxx, xxx xx xxxxxx xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxxx Xxxxxxxxxx, xxx xx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xxxx xx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx. Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xxxxx Xxx Xxxx XxxX xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xx Xxxxx xxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxx xxxxxx xx Xxxxx, xxxx xxx xxx xx.xx.xxxx. Xx x.x.xxxx xxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

b) Aufbewahrungsfrist von 6 Jahren

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxx xxxx

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• Xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xx Xxxxxx, xxxxxxx xxxx Xxxxx xxx x Xxxxxx xxx xx Xxx. x Xxxx xx XXxXx.

XXXXXXX: Xxx "Xxxxxxxxxxxxxxxx" xxxx xxxxxx Xxxxxxxxx xxxxxxx, xxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xx Xxxxxxxxxxxxx. Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx xx.X. xxxxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, xxxxxxx xxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xxxx xxxxx x Xxxxx xxxx xxxxxxxxxx xxxxxx.

c) Verlängerung der Aufbewahrungsfristen

Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx: "Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx, xxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxx xxx Xxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx, xxx xxxxxxxxx xxxx

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• xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxx.

d) Übersicht

e) Aufbewahrung von elektronischen Kontoauszügen

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xx Xxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx Xxxx xxx xxx Xxxxxx xx xxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxx xx xxxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx xXxXx. Xxxxxx xxx xx.x.xxxxx:

• Xxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxx xx xxxx xxxx xxxxXxxxxxx, xxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxx xx.X. xxx xxxxXxxxxx. Xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xXxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxx.
• Xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XX.
• Xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxxxxxxx XXx xxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx XX, xxx XxX xxx xxx XxXX xXXXxXxxxxxxxx xxx xx.xx.xxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxxxxxxx, xxxxx Xxxxxxx xx xxxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xxx. xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx.
• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx, xxx XXx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxx XX, xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx Xxxxx xx.

f) Aufbewahrung digitaler Unterlagen bei Bargeschäften

Xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx:

Xxxx xxx x.x.xxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXx.

• Xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx xxxxx Xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx XXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx x.X. xxx xx xx XXxX xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxxx xxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx.
• Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxxx.
• Xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

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

Xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxx. x Xx. x XXx.

Xxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx. X. XXxXxxx, XXX x Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxx xxx XXXxXxxxxxx xxx xx.xx.xxxx xXXxXx. XX X. xxxx xxxx. Xx Xxxxxxxxx xxxxxxx xxxx xxxx:

• Xxxx xxx Xxxxxxx xxx Xxxxxxx
• Xxxxxxxxxxxx xXxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx
• Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx
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Xxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxx xxx xx.xx.xxxx xx xxxxxx Xxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

6. Das betrifft Personen mit Auslandsbeteiligungen

Xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx Xxx. x XX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx.

• Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxx.
• Xxx xxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XX xxxxxxxxx xxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x, Xxx. x Xxxx x xxxxx Xxxxxxxx x xxx x XX xxxxxx xxxxxxxxxxxx.
• Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXx.

XXXXXXX: Xxxxxxx xx xxx Xxx. x XX xxx XxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, x.X. Xxxxxx.

7. Gesetzliche Grundlagen

§ 147 AO - Ordnungsvorschriften für die Aufbewahrung von Unterlagen

xxx Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx:

x. Xxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx,

x. xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx,

x. Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx,

x. Xxxxxxxxxxxxxx,

xx. Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxx. x xx Xxxxxxxxxx xxx Xxxxxxx xx Xxx. x Xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxx. x Xxxx x Xxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx,

x. xxxxxxxx Xxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx.

xxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxx x Xx. xx xxxxxxx xxx xx Xxxxxx x xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx

x. xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxx xxxxxx,

x. xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

xxx Xxx xx Xxxxxx x Xx. x, x xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxx, xxx xxxxxxxxx xx Xxxxxx x xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx, xxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx Xxxx x xxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xx, xxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x xxxx xxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxx xxxxxx Xxxxxxxxxx xx xxx Xxxx xxxxxxx, xxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx.

xxx Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx, xxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxx xxxxxx xx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

xxx Xxxx xxx Xxxxxxxxxx xxxx Xxxxxx x xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxx, Xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxx xx xxxxxx. Xxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx.

§ 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.

xxx Xx xxxx: Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxxxxx x xxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xx xx xxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxx, xxx xxx Xxxxxxxxxx xxx Xxxxxx x xxxxxxxx. Xxxxxx x Xxxx x xxxxx xx xxx Xxxxxx x, x Xxxx x xxx Xxxxxx x xxx x xxxxxx xxxxxxxxxxxx.

§ 90 AO - Mitwirkungspflichten der Beteiligten

xxx ....

xxx Xxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx.
Xx xxxx: Xxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxx Xxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx XXXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xx Xxxxx xxxxx xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxx xxxxx xxxx xx xxx xxxxxxxxx xxxxxx. ....

xxx Xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xxx. x xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxx, Xxxxxx xxx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx xx xx xxx xxx Xxxxxxxx, xxxx Xxxxxx x xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxx. Xxx xxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxx xx Xxxxx xx xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxx xx Xxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

§ 146 AO - Ordnungsvorschriften für die Buchführung und für Aufzeichnungen

xxx ...

xxx Xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxx xxx xxxxxxxxxxxxx. ....

xxxx Xxxxxxxxxx xxx Xxxxxx x Xxxx x xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxxx xxxxxxx Xxxxx, xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x. Xxxxxx xxxx xXXx. XX Xx. X x X. xx xx xxx xxxxxxx xxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxxx...

§ 162 AO - Schätzung von Besteuerungsgrundlagen

xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxx xxx xx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx.

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§ 238 HGB - Buchführungspflicht

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§ 239 HGB - Führung der Handelsbücher

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§ 257 HGB - Aufbewahrung von Unterlagen, Aufbewahrungsfristen

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