In certain cases, it is possible to apply for binding information on future taxation. The binding information is intended to enable citizens and entrepreneurs to assess the tax consequences before realising tax planning options.
Contact for questions regarding applications for binding information
Particularly in the area of taxation, citizens and entrepreneurs often encounter complicated and confusing situations whose effects on tax assessment are difficult to assess. This leads to uncertainties when utilising tax planning options and the resulting tax consequences. In order to avoid such tax problems from the outset, it is possible in certain cases to apply for binding information on future taxation. The binding information is intended to enable citizens and entrepreneurs to assess the tax consequences even before the realisation of structuring options. This must relate to precisely defined but not yet realised circumstances. There must be a particular interest in such information in view of the significant tax implications.
With the introduction of Section 89 (2) of the German Fiscal Code (AO), the authorisation of the tax authorities to provide binding information in individual cases was expressly regulated by law. The details of the requirements for requests for binding information are contained in Section 1 (1) of the Tax Information Ordinance (StAuskV).
In principle, only the tax authority that would have local jurisdiction if the facts in question were to materialise is authorised to issue binding information (Section 89 (2) sentence 2 AO). In the case of applicants for whose taxation no tax office is responsible at the time of application in accordance with Sections 18 to 21 AO, only the Federal Central Tax Office can issue binding information in accordance with Section 89 (2) sentence 3 AO. Further details on the determination of responsibility are regulated in the Application Decree to the Fiscal Code (AEAO) to Section 89, No. 3.3.
According to Section 89 (3 - 7) AO, the processing of applications for binding information is subject to a fee. Information on the obligation to pay fees can be found in the AEAO on Section 89, No. 4.
If you are unsure which tax office is responsible for processing your request for information, you can contact the Frankfurt am Main Regional Tax Office (telephone: 069/58303-1903, e-mail: ansprechpartner@ofd.hessen.de). They will be happy to put you in touch with the staff responsible at the tax offices.
