The German law for the promotion of tax honesty is a law controversially discussed in the public. It essentially consists of two parts:

Part 1 is the law over the punish-liberating explanation - also amnesty law mentioned - "tax evaders "between 23 December 2003 and that 31. March 2005 the possibility gave to correctly place incorrect or incomplete data concerning for taxation substantial facts. Federal Government and legislators expected by these "bridge into tax honesty "additional tax receipts at a value of five billion euro. The actual incomes amounted to approximately 1.4 billion euro, thus to 28 per cent of the estimated sum.

Part the tax code changed 2 of the law. The change makes it possible to the tax offices to call with the credit institutes over the federal central office for taxes individual data up from after "§ 93b the tax code to prominent files if this for the appointment or collection of taxes is necessary and an information request did not lead no success to the taxpayer to the goal or promises. Other authorities and courts can likewise receive information over the Federal Office for finances from this file, if own determinations were unsuccessful (or promise no success) and the law, which they implement, to terms of the income tax act ties (e.g. Social welfare assistance, training promotion, rent subsidy). This change came into force on 1 April 2005.

In the period of 1 April 2005 by 31 January 2006 fiscal authorities in 10.747 cases queried master data of the accounts of banking customers. 102 account calls were accomplished by other authorities.

The Federal Constitutional Court has it to 23. March 2005 rejected to prevent the entry into force of the change of the tax code to 1 April 2005 by decree of a provisional arrangement. A constitutional complaint against the law is still pending.

Related links

• Law for the promotion of tax honesty (pdf file, 84 KByte)
• Press release of the Federal Constitutional Court to the resolution of 23. March 2005
• Federal Department of Finance: Balance of the fiscal amnesty

Articles in category "Law for the promotion of tax honesty"

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