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 base their decisions in approval or award procedures on the tax reliability of the taxpayer.
The content of the certificate is limited to the non-judgmental statement of tax facts, such as the taxpayer's payment and filing history. 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 behavior is left to the person who is to take the measure requested by the taxpayer (e.g. granting a business license or awarding public contracts).
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.
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.
Please contact the tax office responsible for your taxation.