Certification in tax matters
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
Formerly: Tax clearance certificate.
The "certificate in tax matters" (formerly: "tax clearance certificate") 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 existing tax arrears, method of payment and the taxpayer's tax payment 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 conduct is left to the person who is to take the measure requested by the taxpayer (e.g. granting of a business license, a road haulage concession or a contract).
Teaser
Formerly: Tax clearance certificate.
Who should I contact?
- To your responsible municipal, local or city administration or
- to the tax office responsible for the tax type.
When purchasing land (this also includes condominiums, heritable building rights and similar), the notary notarizing the purchase contract will provide information about the real estate transfer tax clearance certificate.
Which documents are required?
An official identity document (identity card, passport) if you require a "certificate in tax matters" from your municipal, local or city administration.
No further documents if you require a "certificate in tax matters" from the tax office, as the tax office certifies the tax facts on the basis of its knowledge of the applicant's payment and tax behavior.
What are the fees?
Fees may apply. Detailed information can be obtained from the responsible office.
What deadlines do I have to pay attention to?
No time limits apply to an application for a "certificate in tax matters".
As the "certificate in tax matters" is not an administrative act, there is no possibility of appeal in this respect, i.e. there is consequently no time limit for appeal.
There is no limitation on the period of validity for the "certificate in tax matters"; only the current tax facts at the time of issue are certified. It is up to the receiving authority or the client to decide for which period they allow the certificate to serve as the basis for their decision.
Legal basis
Applications / forms
Some municipalities, offices and cities have posted corresponding forms on their websites for downloading.
Otherwise, an informal application, in person or by telephone, stating the full first name and surname or company name and address as well as the tax number/identification number is sufficient. The purpose for which the certificate is required should also be stated.
Author
The text was automatically translated based on the German content.