Request binding information pursuant to Section 89 (2) sentence 3 AO in special cases and in cases of original responsibility pursuant to Section 89 (2) sentence 2 AO

Source: BUS Rheinland-Pfalz

As a private individual or entrepreneur, you can submit a specific legal issue to the Federal Central Tax Office (BZSt) and request binding information in this regard if there is a particular interest on your part with regard to the tax implications. The application must meet the requirements of § 1 of the Tax Information Ordinance (StAuskV).

The BZSt will only provide you with binding information on the tax assessment of the facts you have submitted.

You can only receive information if the facts you have presented have not yet essentially been realized. This means if you can still make fundamental changes. It is not possible to make changes if the contracts underlying the facts you are planning have already been signed. After the facts have been realized, existing legal issues can only be decided as part of the assessment procedure.

Binding information cannot be provided if your main aim is to achieve a tax advantage (e.g. tax savings models, tax deferral models or similar).

Your application for binding information can be submitted in writing or electronically to the Federal Central Tax Office (BZSt).

You must submit the application for binding information in writing or electronically to the Federal Central Tax Office (BZSt).
If you wish to submit the application in writing:

Send your signed application by post to the BZSt office in Bonn.
Your application will be processed and checked by the BZSt.
The BZSt will decide on your application and ask you to pay the fees by post. You will find the amount of the fees in the corresponding letter from the BZSt.
Once the fees have been paid, the BZSt will send you the information in writing.

If you wish to submit the application electronically:

Send your signed application in PDF format to the BZSt e-mail address.
- Note: If you wish to receive further communication electronically, please give your consent to the BZSt as part of the application. In view of the statutory encryption requirement, the BZSt may only communicate with you electronically in unencrypted form with your consent. The BZSt provides a special form for this consent.
Your application will be processed and checked by the BZSt.
The BZSt will decide on your application and ask you to pay the fees by post. You will find the amount of the fees in the corresponding letter from the BZSt.
Once the fees have been paid, the BZSt will send you the information in writing.

Comprehensive and self-contained presentation of the facts that have not yet been realized
Explanation of the legal problem and formulation of specific legal questions
Statement of your particular tax interest in the provision of information
Indication of the value of the matter in question, if this can be determined, in order to determine the amount of the fee
A declaration that no binding information on the facts submitted for assessment has been requested from any other of the tax authorities named in Section 89 (2) sentences 2 and 3 of the German Fiscal Code
The assurance that all information required for the provision of the information and for the assessment has been provided and is true

The fee is generally based on the value (object value) that the information has for you. The tax implications of the facts you present are decisive here. The value of the matter at issue and the basis on which it is calculated must be stated. In the case of ongoing matters, the average tax impact of one year must be taken into account. If the value of the matter cannot be determined and a proper estimate is not possible, a time fee will be charged.

You can appeal against the binding information issued by the Federal Central Tax Office (BZSt) as well as against the BZSt's refusal to issue binding information (extrajudicial legal remedy).
If the BZSt does not uphold the objection, you can take legal action before the tax court. However, if the BZSt deviates from your legal position when issuing the binding information (so-called negative information), the tax court can only review the content of the binding information issued to determine whether the BZSt has correctly recorded the facts submitted for review and whether the current legal classification of these facts is coherent and not clearly erroneous. A more extensive substantive review is reserved for appeal or legal proceedings against the subsequent tax assessment/assessment notice.

Request binding information pursuant to Section 89 (2) sentence 3 AO in special cases and in cases of original responsibility pursuant to Section 89 (2) sentence 2 AO

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Requirements

Which documents are required?

What are the fees?

What deadlines do I have to pay attention to?

Processing duration

Legal basis

Applications / forms

Appeal

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