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Information sheet on the obligation of courts and authorities to notify tax authorities in accordance with Section 116 AO in the event of facts indicating a tax offense

According to the letter from the Federal Ministry of Finance dated 06.11.2019 IV A 4 - S 0319/19/10002 :001, the notification is to be refrained from until an electronic transmission option is used.

E-mails are similar to letter postcards. They can also be read by unauthorized persons. You should therefore decide for yourself whether to send us an e-mail and what information this e-mail should contain.

Due to the change from the obligation to submit receipts to the obligation to retain receipts, there are currently still uncertainties in dealing with receipts.

Your tax return is largely processed electronically and paperless. As a general rule, you should therefore not initially submit any receipts when filing your tax return and only submit them in individual cases at the request of the tax authorities.

The following information sheet is intended to provide assistance in dealing with receipts. It lists situations in which the tax office is likely to request supporting documents and therefore, in exceptional cases, submitting them with the tax return can optimize the process.

General information on the implementation of the data protection provisions of Articles 12 to 14 of the General Data Protection Regulation in the tax administration.