Certificate issued in tax matters

The certificate in tax matters is issued on request by the competent tax office. It is used for submission to public authorities and public and private clients.

The "Certificate in tax matters" (formerly: "tax clearance certificate") may be issued in all cases where other authorities or contracting entities take into account the tax reliability of the taxable person in the context of their decision in approval or award procedures.

The content of the certificate is limited to the non-judgmental indication of tax facts, such as the taxpayer's payment and delivery behaviour. The certificate refers to the current state of affairs, taking into account the applicant's behaviour in the past. A prognosis about the future behavior of the applicant 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.B. granting a business license or issuing public contracts).

The tax office certifies the tax facts on the basis of the knowledge available there about the payment and delivery behavior of the applicant. Separate documents to be submitted by the applicant are not required for the "Certificate in Tax Matters" in this respect. An informal application is sufficient.

The certification procedure assumes that the applicant searches the tax office for the certificate and the tax office hands over or sends the certificate to him for forwarding to the authority or the client. Direct information to the authority or the client by the tax office is regularly precluded by tax secrecy.

Responsible for the content
Ministry of Finance and for Europe

Last update or date of publication
02.04.2020