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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.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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