What is Bescheinigung in Steuersachen? Bescheinigung in Steuersachen Review

Legal basis

Application pursuant to §85 of the Tax Code (AO) and §85, No. 4 of the Tax Code of the Federal Treasury (AEAO).

According to §85 of the Tax Code (AO), the tax authorities must ensure that taxes are not reduced or erroneously collected, or that tax refunds and rebates are not erroneously granted or refused. This also includes the power to take measures outside of specific tax procedures. According to §85 of the Tax Code (AEAO), the award of a contract by requesting other authorities through administrative assistance may only be made if the tax certificate issued by the tax authorities assesses that the candidate has substantially fulfilled its tax obligations.

Purpose

A tax certificate is issued at the request of an applicant to prove the taxpayer's authenticity in tax matters. It is usually issued in the following situations:

丨When obtaining a business license, according to the Catering Act, the Road Transport Act or the Passenger Transport Act

Matters related to foreigners, such as obtaining residence permits

丨When signing contracts with the government or individuals, such as participating in government procurement and bidding

Notice:

The applicant and recipient of the certificate is usually the taxpayer himself, unless the taxpayer has submitted a declaration exempting the tax authorities from the obligation of tax confidentiality. In the absence of a declaration, the applicant is the recipient of the certificate and can then pass it on to a third party at his own discretion.

content

The certification is limited to a truthful statement of tax matters, e.g.

丨Personal Information

丨About the applicant/enterprise's income tax (individual or corporate), business tax, wage tax, and value-added tax

丨Tax Arrears Information

Information about deferred tax

丨Historical payment information

丨Taxpayers fulfill their tax declaration obligations

丨Tax penalties or fines

The certificate relates to the current status at the time of issuance and takes into account the applicant's past behavior. The assessment of the certified tax behavior is the responsibility of the person to whom the taxpayer presents it.

Apply

You can choose the following ways to apply for a tax certificate from the competent tax authority

丨Written

丨Mail

丨Fax

丨On-site submission

Application Materials

丨ID Card

丨 Authorization letter from the applicant (if applicable)

丨Payment receipt

cost

There is a fee for applying for a tax certificate, and the competent tax authorities will provide detailed information in this regard. The fee standards in each region of Germany are different. For example, the fee in Berlin is 17.9 euros. When participating in government bidding and procurement, you can waive the fee when applying for a tax certificate from the competent tax authorities.

The fee must be paid upon application and the payment must be made marked "Verwaltungsgebühren".

References

• 1. Tax certificate issuance: Berlin Tax Office