Bescheinigung in Steuersachen Ausstellung
Inhalt
Begriffe im Kontext
- Erlangung von Lizenzen, Genehmigungen oder Zulassungen im Hinblick auf die Gründung und Führung eines Unternehmens
Fachlich freigegeben am
Fachlich freigegeben durch
The certificate in tax matters is issued on application by the responsible tax office. It is used for presentation to authorities and public and private clients.
The "Bescheinigung in Steuersachen" (formerly: "steuerliche Unbedenklichkeitsbescheinigung") can be issued in all cases in which (other) authorities or contracting authorities rely on the tax reliability of the taxpayer as part of their decision in approval or award procedures.
The content of the certificate is limited to the non-judgmental statement of tax facts, such as the taxpayer's payment and filing behavior. The certificate refers to the current state of affairs, taking into account the applicant's past behavior. A forecast of the applicant's future behavior is not made in this respect.
The assessment of the certified tax conduct is left to the person who is to take the measure requested by the taxable person (e.g. granting a business license or awarding public contracts).
The certificate does not certify the entrepreneurial status under VAT law.
None, but full first and last name/company name, address and tax number/identification number required.
An informal application to the relevant tax office (in writing, in person or by telephone) is sufficient
The applicant must provide the full first and last name/company name, address and tax number/identification number.
The purpose for which the certificate is required should also be stated.
The certification procedure is based on the assumption that the applicant requests the certificate from the tax office and the tax office hands over or sends the certificate to the applicant for forwarding to the authority or the client. Direct notification of the authority or the client by the tax office is generally prevented by tax confidentiality.
The tax office certifies the tax facts on the basis of its knowledge of the applicant's payment and tax behavior. Separate documents to be submitted by the applicant are not required for the "certificate in tax matters". An informal application is sufficient.