information for business tax in 2008 One of the tax changes for 2008 relates to the voluntary surrender of income tax declaration in the hope of income tax refund. after two years
submit (§ 46 para 2 No . 8 of the Income Tax Act). Only then could they get something back from the already paid income tax.
This period has been dropped without replacement.
The confusion starts now. For the "new" period is represented differently.
According to a press release by the Federal Ministry of Finance and other popular releases on the Internet now have everyone who is not obliged to submit the tax return, up to seven years
time for a tax return. The new deadlines are (from the 2005 tax year, it said
(example:. Http://www.bundesfinanzministerium.de/lang_de/DE/Aktuelles/104.html) four years
. The divergence as such certainly seems to be not quite recognize in Internet messages. It was only in personal Discussions with colleagues from the control region is seen the problem.
enough right now for individuals to know that in 2005 the possibility of voluntary tax declaration - in hopes of tax refund - is still possible, otherwise apply if four or seven years has only played a role in the future. For training and practice but there is immediate need for clarification. Where does this difference in reporting, and from which is derived from the new deadline at all?
Well, the answer in advance: the period results from § § 169.170 AO and the divergence of the differing views on whether to use the contact inhibition of § 170, paragraph 2 is.
The two-year period was abolished following has emerged due to a constitutional challenge that this group of workers who must file an income tax declaration, but they can only give voluntarily, in contrast disadvantage to other taxpayers.
The two-year period of § 46 para 2 No 8 Income Tax Act is repealed without replacement. There are no spare time limit of seven years, such a period of one seeks in vain in the Income Tax Act. It is now the same as eg self-employed. Here comes the fixing time limit for approval, which is responsible for all taxes and all taxpayers apply.
If the self- no income tax declaration has to follow the tax office seven years in which the matter and if necessary to issue a decision estimate. This period results from the imposition statute of limitations, § 169 AO. After that will be possible after a certain period, called the assessment deadline, no more notice in this case, neither a first-time, another amendment notice.
In order for the taxpayer and give no more explanation in the hope of getting a decision with tax refunds, because the FA must be under no more decision adopted. is the fixing period, apart from excise taxes and special cases
four years (§ 169 AO)
. It is based on the Origin of taxes. The creation date for each tax is regulated by law, the income tax is the annual discharge (2000 income tax arises at the end of the year 2000, ie on 31.12.2000, 24:00 Clock).
In cases where the taxpayer previously had to file a tax return or should have, eg in the income tax starts, the delay is only furniture and interior of the tax return, to run no later than 3 years after creation, (so-called contact inhibition, § 170 II AO). If the self-employed from a tax return at all, come together seven years (three years starting suspension and four-year period). The Tax Office has
seven years
, to take care of the tax prosecution.
The taxpayer may, if he subsequently files the declaration in that period, nor receive any tax refund, so it has its part for seven years, the theoretical possibility of realizing any reimbursement rights (this was the unequal footing with the above workers)
This deadline calculation from § § 169.170 in the tax known training and belong to typical exam questions. The period of seven years is not a tax return deadline (this is for the income tax declaration requirement only 5 months), but results from the rules determining statute of limitations.
Indirectly therefore the assessment deadline is a deadline for the workers, because after that period must not exceed the IRS on a tax return respond with a decision.
In some of the messages you can also find this reasoning and the above calculation of "three + four years.
Other terms of opinions, however, assume that the contact inhibition of § 170 AO II, in exception to the general rule is in addition to up to three years, applies here. The wording of § 170 II calls for a tax return must! Literally
Notwithstanding paragraph 1, the fixed period, if No.1)
a tax return
or in a tax
submit
or a display to report
is
, at the end of the calendar year in which the tax declaration, tax declaration or the ad is submitted, but not beyond the third calendar year of the the calendar year following that in which the tax was created ...
Since there is no tax return for voluntary taxpayer is not, strictly on the wording of paragraph 2 is applicable, would remain, paragraph 1:
four years from the occurrence. - That would be the income tax with respect to 2005 the end of 2009 and of 2012. If you follow this logic, is questionable whether the legislature that has so presented. Perhaps he has missed the point, after all, it is known that he wanted to achieve with the abolition of the two-year period an income tax parity with other agents. Then there must be, as one colleague put it right, apply the § 170, paragraph 2 analog, to the legislature nachbessert the scheme.
was in the official justification for Untenehmensteuergesetz I find no evidence on the subject. That the Ministry on its website itself laconically proceeds of seven years, although not mandatory, but it is an indication that is desired in the end a seven-year sunset clause.
It is beyond the scope of this Article, demonstrate a solution. Rather, I want to point out where the ominous seven-year period is, and that haunt and why different messages here.
All standard rates from 1996 
not passed: 17.09% 
and possibly business law 
and the press release on the side 
so far: 5 % for corporations and graduated tariff for Personenges. / sole trader 
Previously, workers were not required to submit income tax returns, but they could voluntarily hand (so-called "application assessment, once called" wage tax compensation ") 
There are also services Newsletter and colleagues who assume 
The Änderungam January 1, 2009 therefore the previous 