Binding Information

The tax office Maria Ulrich informed grant tax offices at the request of a company, they may charge a fee which would bring the tax implications of restructuring experience, a mandatory tax information, for their effort. The Bundesfinanzhof now also upheld the constitutionality of this scheme adopted in the year 2006. The Munich tax advisor Maria Ulrich describes the significant tax judgment of the BFH. The decision of the BFH went from two legal disputes to the admissibility of information charging by the competent tax authorities (BFH I R 61/10, BFHI B 136/10) from. The Court upheld the constitutionality of collecting fees for binding information, serve the tax valuation of corporate restructuring. Like other judicial bodies, the Federal fiscal court saw the tax authorities not to do so required binding information free of charge to create, regardless of whether the value or time fees were raised. In the firm Dispute included the information fee determined using value fee calculation 91.456 euro. Its scope is resulted from an underlying value of 30 million euros.

Already with compulsory fees for binding IRS information was advised by critical page on the complex German tax law. To stop tax offices will, free of charge to provide tax information be given its complexity. The Federal fiscal court made clear in its recent decision, that a charging on a large scale was indeed constitutional. The performance of the financial offices to create the binding information to companies get this tax planning advantages, which would have to be granted free of charge. The Federal fiscal court in its case-law follows various lower courts; Therefore the decision is not a surprise.

Given his judgment entrepreneurially active taxable person, where a complex tax matter and large item stats should partly very high information fees may cause, necessarily on a tax law expert contact, before they ask the IRS to obtain the information. This corporate restructuring scenarios can be checked previously, reducing the information requirements for the tax authorities. The Munich tax advisor Maria Ulrich is committed for more than 25 years for optimal tax design options for their clients. Like realized she stands for their interests and advice. Press contact tax firm Maria Ulrich contact: Maria Ulrich aide road 108 81379 Munich Tel.: 089/38590930 fax: 089/41134829 email: Homepage: