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New regulations of the possibility of voluntary disclosure of tax offences

Global Tax Update:January 2015/Germany

The legislative regulations of the possibility of voluntary disclosure of tax offences according to the German fiscal code have been changed recently and will be in force from January 1, 2015. After the regulations of the possibility of voluntary disclosure of tax evasion have been changed in April 2011, the German legislator is currently planning to implement new regulations of voluntary disclosure of tax evasion. This newsletter explains the essential changes. (Global Tax Update:January 2015/Germany)

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The legislative regulations of the possibility of voluntary disclosure of tax offences according to the German fiscal code have been changed recently and will be in force from January 1, 2015.
After the regulations of the possibility of voluntary disclosure of tax evasion have been changed in April 2011, the German legislator is currently planning to implement new regulations of voluntary disclosure of tax evasion. This newsletter explains the essential changes.

According to the current law it is necessary to provide the finance office with comprehensive information about all tax offences for the relevant tax type, which are not barred by the limitation period for criminal prosecution, to gain impunity with the disclosure letter. After the new regulations come into force in January 2015, it will be required to disclose all tax offences at least for a period of the last 10 years, even if the criminal limitation period is shorter.


>> Click for Japanese [過少申告などの税法違反行為の自発的開示の可能性に関する新規則]

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