Provision of binding information
In the field of taxation, citizens and entrepreneurs often encounter complicated and confusing issues whose impact on tax assessment is difficult to assess. This leads to uncertainties in the use of structuring options and the resulting tax consequences. In order to avoid uncertainty, it is possible to request binding information on future taxation in certain cases.
The binding information is intended to enable citizens and entrepreneurs to assess tax consequences before the implementation of design options. These must be precisely defined but not yet realized facts. There must be a particular interest in such information in view of the significant tax implications.
Who should I contact?
You can submit the application for binding information to the responsible tax office. In principle, the tax office is responsible for providing binding information, which would have territorial jurisdiction in the event of the facts in question being implemented. In most cases, this will be the tax office, where you will be managed for tax purposes anyway.
If you are not yet listed for tax purposes at a tax office, the application must be submitted to the Federal Central Tax Office.
You can find out the tax office responsible for you using the tax office search on the website of the Federal Central Tax Office.
Which documents are required?
In principle, only the application is required.
What are the fees?
The processing of requests for binding information is subject to a fee. The amount of the fee is basically based on the value of the object.
You can lodge an objection against a rejection of the binding information.
The text was automatically translated based on the German content.
Technically approved by
Lower Saxony State Tax Office