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).