Certificate in tax matters Issuance
The "certificate in tax matters" (formerly the "tax safety certificate") may be issued in all cases where other authorities or contracting entities, in the context of their decision in licensing or procurement procedures, regard the taxable person's tax reliability. The content of the certificate is limited to the non-deputable indication of tax facts, such as the taxpayer's payment and tax behaviour. The certificate refers to the current state of play, taking into account the applicant's past behaviour. There is no forecast of the applicant's future behaviour in this respect. The assessment of the certified tax conduct is left to the person who is to take the measure sought by the taxable person (e.g. .B issue of a business licence or the issue of public contracts).
The tax office certifies the tax facts on the basis of the knowledge available there in the form of the applicant's payment and submission behaviour. Separate documents to be submitted by the applicant are not required for the "certificate in tax matters" in this respect. An informal request suffices.
The certification procedure shall be based on the applicant requesting the certificate from the tax office and the tax office is handing over or sending the certificate to the authority or the contracting authority for transmission. Tax secrecy regularly precludes direct information from the tax authority or the principal.