Definition and key features of the Anrufungsauskunft
Die Anrufungsauskunft is an instrument anchored in German tax law that enables taxpayers, in certain cases, to obtain a binding statement from the tax authorities regarding the tax assessment of a planned situation. Especially when there are uncertainties in interpretation or complex tax issues, the Anrufungsauskunft serves as a means of clarification to avoid adverse tax consequences. It is specifically regulated in Section 42e of the Income Tax Act (EStG), in the area of wage tax withholding. In contrast to the general binding information according to Section 89(2) of the Fiscal Code (AO), the Anrufungsauskunft differs through its narrower scope of application and its specific function.
Legal Basis of the Anrufungsauskunft
Statutory Regulations
The Anrufungsauskunft is primarily regulated in the following provisions:
- Section 42e EStG (Wage Tax Withholding Procedure)
- Individual provisions in other laws, for example, in the VAT Act (Section 27(2) UStG as a corresponding regulation)
- References and elaborations in the Wage Tax Guidelines (LStR)
The regulation allows both employees and employers, as well as third parties in certain cases, to obtain a binding declaration from the tax authority on how a situation is to be treated for wage tax purposes.
Administrative Instructions and Case Law
The administrative practice of the tax authorities, in particular BMF letters and decrees from the supreme tax authorities, further specify the statutory provisions. In addition, the case law of the fiscal courts and the Federal Fiscal Court plays a decisive role in the interpretation and practical application of the Anrufungsauskunft.
Purpose and Function of the Anrufungsauskunft
Objective
The purpose of the Anrufungsauskunft is to establish legal clarity and certainty for the parties involved prior to performing a tax-related action. In particular, uncertain, doubtful, or atypical wage tax matters can thus be clarified in a binding manner. This protects taxpayers from inadvertently committing tax evasion or being subject to subsequent tax demands.
Distinction from Other Types of Rulings
The Anrufungsauskunft must be distinguished from the general binding ruling under Section 89(2) AO. While the latter can cover any type of tax and circumstance, the Anrufungsauskunft is generally limited to specific withholding procedures (such as wage tax or capital gains tax), with its primary focus being on wage tax withholding.
Scope of Application
Eligible Parties
Those entitled to request an Anrufungsauskunft are:
- Employers, generally regarding questions about the taxation of their employees’ wages
- Employees, particularly in cases of uncertainties regarding the tax treatment of their income
- In individual cases also third parties, provided they are explicitly mentioned by law
Material Scope
The information can be requested for any matters relevant to wage tax, such as:
- Tax classification of new or atypical forms of remuneration
- Assessment of non-cash benefits
- Application of tax exemptions or flat-rate taxation rules
Procedure for the Anrufungsauskunft
Application Procedure
The application for an Anrufungsauskunft must generally be submitted in writing to the relevant tax office. Generally, the applicant must describe the situation to be assessed completely and truthfully. Depending on the federal state and tax office, electronic applications may also be possible.
Contents of the Application
The following are required:
- Detailed description of the facts
- Legal question to be assessed
- Details of the parties involved
Processing by the Tax Office
The tax office examines the application and issues a written response, which is binding for the specific case. The information remains binding as long as the described facts apply and there are no changes to the law, case law, or conflicting administrative directives.
Binding Effect
The Anrufungsauskunft is binding on the tax authority with respect to the applicant. If the actual facts correspond to those described, the tax office may not act contrary to its response. The binding effect does not apply if there are subsequent changes in the legal situation or new findings relevant to the assessment arise.
Legal Protection and Costs
Legal Protection Options
If an Anrufungsauskunft is refused or a negative response is issued, there is generally no immediate judicial remedy, since it is not an administrative act within the meaning of the Fiscal Code. However, the situation may be assessed differently in a subsequent tax assessment, which can then be challenged by appeal or claim.
Costs
The Anrufungsauskunft under Section 42e EStG is generally issued free of charge. Only the general binding information is subject to a fee.
Practical Significance and Issues of Delimitation
Practical Significance
The Anrufungsauskunft is an important tool in the wage tax withholding procedure and helps to avoid uncertainties and subsequent tax claims. It is an important means of avoiding conflicts between the tax office, employer, and employee.
Distinction from the Binding Ruling
The binding ruling under Section 89 AO can be requested for any tax issues but is subject to a fee. The Anrufungsauskunft, by contrast, is limited to certain areas and issued free of charge.
Difference from General Information Provided by the Tax Authorities
A simple telephone or written reply from the tax authorities has no binding effect and does not provide legal certainty. In contrast, the Anrufungsauskunft is binding.
Literature and Weblinks
- Income Tax Act (EStG), Section 42e
- Fiscal Code (AO), Section 89
- Wage Tax Guidelines (LStR)
- BMF letters on wage tax and Anrufungsauskunft
Note: This article provides a general and comprehensive presentation of the Anrufungsauskunft in German tax law and is for informational purposes only.
Frequently Asked Questions
Which legal provisions govern the Anrufungsauskunft in German tax law?
The Anrufungsauskunft is governed in German tax law by Section 42e of the Income Tax Act (EStG) as well as corresponding provisions in VAT and wage tax law. In the area of wage tax, Section 42e EStG is particularly relevant, granting employees, employers, and other parties the right to apply for a binding statement from the relevant tax authority regarding a specific wage tax issue. This possibility serves legal certainty and avoidance of legal disputes in advance. The tax administration itself is also bound by various practical instructions, especially the Wage Tax Guidelines (LStR) and administrative instructions, which further specify the procedure and the content of Anrufungsauskunfts.
Who is authorized to request an Anrufungsauskunft?
An Anrufungsauskunft can, in principle, be issued to anyone who is or could be involved in a wage tax matter. This includes particularly employers, employees, but also third parties such as tax advisors or authorized representatives, provided they can demonstrate a legal relationship to the relevant employment or a corresponding interest. The requirement is always a legitimate interest and a specific description of a tax-relevant situation. The response is generally given to the applicant and not automatically to all parties involved.
To what extent is the Anrufungsauskunft binding on the tax authorities and the parties involved?
The Anrufungsauskunft issued by the tax authority is in principle binding on the tax administration in the specific case, provided no incorrect or incomplete information was provided and the circumstances do not subsequently change significantly. This protects the applicant from subsequent disadvantageous tax measures. However, binding effect exists only to the extent that the information was issued on the basis of the facts submitted and no changes in the law or new findings occur. For the relevant parties, the ruling has a legal protection effect as long as they act within the scope of the information. If the applicant later deviates from the described facts, the binding nature lapses.
What are the content requirements for an application for Anrufungsauskunft?
An application for an Anrufungsauskunft must describe the situation to be assessed completely, truthfully, and in such detail that the tax authority is able to make a legally reliable assessment. Essential information includes, in particular, details about the type of employment relationship, the underlying contracts, the place of work, the type of remuneration, as well as any special circumstances which may affect the wage tax assessment. Incomplete or misleading information can endanger the binding nature of the response and in the worst case lead to tax and criminal consequences.
Is the Anrufungsauskunft subject to a fee?
As a rule, the issue of an Anrufungsauskunft in the area of wage tax is free of charge. In contrast, a fee is charged for the binding information under Section 89(2) AO, which can be requested for more complex cases or when a comprehensive tax assessment (e.g. in corporate or VAT law) is needed. However, in special cases such as significant processing effort or systematic abuse, charges may be imposed; in such cases, the tax authority is obliged to inform the applicant explicitly.
Can legal remedies be used against a granted or refused Anrufungsauskunft?
As a rule, a formal legal remedy (such as an appeal or lawsuit) is not available against the granting or rejection of an Anrufungsauskunft under Section 42e EStG, since this information does not constitute an administrative act under the Fiscal Code (AO). However, if the tax authority rejects the request, the applicant may apply for a binding ruling under Section 89(2) AO or challenge the wage tax treatment in the context of a later tax assessment, against which legal remedies can then be pursued. Furthermore, in case of fundamental differences of opinion, the possibility exists to obtain a formal clarification in the taxation procedure.
How long is an Anrufungsauskunft valid and can it be revoked?
An Anrufungsauskunft remains valid as long as the underlying facts and the applicable law remain unchanged. If the actual circumstances change (e.g. due to modification of the employment contract) or if there is a new legal regulation or case law, the tax authority may amend or revoke the Anrufungsauskunft. Revocation is typically possible for the future and must be communicated to the affected party. Retroactive changes to the detriment of the taxpayer are excluded according to the principle of legitimate expectation, provided no false or incomplete information was given.
