Certification in tax matters
Source: BUS Rheinland-PfalzThe "certificate in tax matters" (formerly: "clearance certificate") on the taxpayer's tax reliability serves as a decision-making aid for other authorities in approval procedures or the awarding of public contracts or also for private clients. The content of the certificate is limited to the non-judgmental statement of tax facts, such as existing tax arrears, payment and tax behavior of the taxpayer at the time of issue. The assessment of the certified tax behavior is left to the person who is to take the measure requested by the taxpayer (e.g. granting a business license, a road haulage concession or a contract).
The certificate is sent or handed over to the taxpayer (or authorized representative) or, in the case of a company, to the legal or contractually appointed representative (e.g. managing director, board of directors).