Taxation procedure Request binding information

You submit the application for binding information to the competent tax office. In principle, the tax office that would have local jurisdiction if the facts in question were to occur is responsible for issuing binding information. In most cases, this will be the tax office where you are registered for tax purposes anyway.

If you are not yet registered with a tax office, the application must be submitted to the Federal Central Tax Office.

• Tax office search at the Federal Central Tax Office
• Federal Central Tax Office (BZSt)

The application must be submitted in writing or electronically and must include the following in particular:

• exact name of the applicant
• Description of the facts not yet realized
• Statement of the special tax interest
• Detailed explanation of the legal problem and the applicant's own legal position
• Formulation of specific legal questions
• Declaration that no binding information has been requested from any other tax authority
• Assurance that all necessary information has been provided and is true
• Statement of object value (for fee calculation)

In principle, only the application is required.

The processing of applications for binding information is subject to a fee. The amount of the fee is generally based on the value of the matter in question.

None.

• § Section 89 of the German Fiscal Code (AO)
• Tax Information Ordinance (StAuskV)

11.05.2020