Oftmals kommt es vor, dass steuerliche Sachverhalte kaum oder nur schwer aufgeklärt werden können. Erleichterung kann dann die sog. "tatsächliche Verständigung" bringen. Dies ist nichts anderes als ein "Kuhhandel" zwischen Finanzamt und Steuerbürger, mit dem aufwendige Ermittlungen und ein langer Rechtsstreit vermieden werden. Der "Deal" dient also der Effektivität der Besteuerung und dem Rechtsfrieden. Erstmals legt jetzt das Bundesfinanzministerium die Grundsätze für eine solche tatsächliche Verständigung fest (BMF-Schreiben vom 30.7.2008, BStBl. 2008 I S. 831).

1. Einleitung

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2. Zulässigkeit

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3. Voraussetzungen

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4. Anwendungsbereich

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5. Durchführung

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6. Rechtsfolgen

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7. Aufhebung/Änderung der tatsächlichen Verständigung

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8. Unwirksamkeit der tatsächlichen Verständigung

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