As a private individual or business, you can submit a specific legal question to the Federal Central Tax Office (BZSt) and request binding information on it if you have a particular interest with regard to the tax implications. The application must meet the requirements of Section 1 of the Tax Information Ordinance (StAuskV).

The BZSt will only provide you with binding information on the tax assessment of the facts you have submitted.

You can only receive information if the facts you have presented have not yet materialised. This means if you can still make fundamental changes. It is not possible to make changes if the contracts which are subject to the facts you are planning have already been signed. After the facts have been realised, existing legal questions can only be decided within the framework of the assessment procedure.

Binding information cannot be issued if your main objective is to achieve a tax advantage (e.g. tax saving schemes, tax deferral schemes or similar).

Your application for binding information can be submitted in writing or electronically to the Federal Central Tax Office (BZSt).