Provision of binding information

In order to be able to better assess the tax consequences, you have the opportunity to apply to the responsible tax office for binding information.

In the field of taxation, citizens and entrepreneurs often encounter complicated and confusing issues whose impact on tax assessment is difficult to assess. This leads to uncertainties in the use of structuring options and the resulting tax consequences. In order to avoid uncertainty, it is possible to request binding information on future taxation in certain cases.

The binding information is intended to enable citizens and entrepreneurs to assess tax consequences before the implementation of design options. These must be precisely defined but not yet realized facts. There must be a particular interest in such information in view of the significant tax implications.

In principle, only the application is required.

Related Links

  • ยง 89 paragraph 2 Tax Code (AO)
  • Tax Information Ordinance (StAuskV)

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
07.09.2021