The liability offices of the regional tax offices process liability claims for tax debts in accordance with the provisions of the tax code and civil law. This includes both the examination of liability claims and the implementation of liability proceedings.
If you would like to be entered as a company in the official directory of prequalified companies (AVPQ), you can obtain this by providing the responsible IHK with one-time proof of your reliability and suitability.
In certain cases, employees are obliged to submit an income tax return without prior request by the tax office, because the actual annual tax liability can only be determined by means of an assessment. This is the case, for example, when the ...