The Fiscal Code of Germany
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Übersetzung der Abgabenordnung durch den Sprachendienst des Bundesministeriums der Finanzen.
Translation provided by the Language Service of the Federal Ministry of Finance.
© 2009 juris GmbH, Saarbrücken
| First Part Introductory regulations | |
| First Chapter Scope of application | |
| Section 1 | Scope |
| Section 2 | Primacy of international agreements |
| Second Chapter Tax definitions | |
| Section 3 | Taxes, ancillary tax payments |
| Section 4 | Law |
| Section 5 | Discretion |
| Section 6 | Authorities, revenue authorities |
| Section 7 | Public officials |
| Section 8 | Residence |
| Section 9 | Habitual abode |
| Section 10 | Business management |
| Section 11 | Registered office |
| Section 12 | Permanent establishment |
| Section 13 | Permanent representative |
| Section 14 | Economic activity |
| Section 15 | Relatives |
| Third Chapter Competence of the revenue authorities | |
| Section 16 | Subject-matter jurisdiction |
| Section 17 | Local jurisdiction |
| Section 18 | Separate determination |
| Section 19 | Taxes on the income and capital of natural persons |
| Section 20 | Taxes on the income and capital of corporations, associations of persons and conglomerations of assets |
| Section 20a | Taxes on income in the case of construction services |
| Section 21 | Turnover tax |
| Section 22 | Impersonal taxes |
| Section 23 | Import and export duties, excise duties |
| Section 24 | Surrogate competence |
| Section 25 | Multiple local jurisdiction |
| Section 26 | Transfer of jurisdiction |
| Section 27 | Agreed jurisdiction |
| Section 28 | Disputed jurisdiction |
| Section 29 | Imminent danger |
| Fourth Chapter Tax secrecy | |
| Section 30 | Tax secrecy |
| Section 30a | Protection of bank customers |
| Section 31 | Disclosure of the bases of taxation |
| Section 31a | Disclosure for the purpose of countering unlawful employment and the misappropriation of benefits |
| Section 31b | Disclosure for the purpose of countering money laundering and terrorist financing |
| Fifth Chapter Limited liability of public officials | |
| Section 32 | Limited liability of public officials |
| Second Part Legal provisions on tax liability | |
| First Chapter Taxpayer | |
| Section 33 | Taxpayer |
| Section 34 | Obligations of legal representatives and asset managers |
| Section 35 | Obligations of the person with power of disposal |
| Section 36 | Termination of the authority to represent |
| Second Chapter Tax debtor-creditor relationship | |
| Section 37 | Claims arising from the tax debtor-creditor relationship |
| Section 38 | Arising of claims from the tax debtor-creditor relationship |
| Section 39 | Attribution |
| Section 40 | Actions contrary to law or public policy |
| Section 41 | Invalid legal transactions |
| Section 42 | Abuse of tax planning schemes |
| Section 43 | Tax debtor, creditor of a tax rebate |
| Section 44 | Joint and several debtors |
| Section 45 | Universal succession |
| Section 46 | Cession, pledging, seizure |
| Section 47 | Expiration |
| Section 48 | Payment by third parties, liability of third parties |
| Section 49 | Missing persons |
| Section 50 | Expiration and unconditionality of excise duty, transfer of the conditional excise duty debt |
| Third Chapter Tax-privileged purposes | |
| Section 51 | General |
| Section 52 | Public-benefit purposes |
| Section 53 | Charitable purposes |
| Section 54 | Religious purposes |
| Section 55 | Altruistic activity |
| Section 56 | Exclusivity |
| Section 57 | Directness |
| Section 58 | Activities having no detrimental effect on tax privilege |
| Section 59 | Preconditions for tax privileges |
| Section 60 | Requirements to be met by the statutes |
| Section 61 | Dedication of assets in the statutes |
| Section 62 | (rescinded) |
| Section 63 | Requirements to be met by actual management activity |
| Section 64 | Taxable economic activities |
| Section 65 | Dedicated activity |
| Section 66 | Welfare |
| Section 67 | Hospitals |
| Section 67a | Sporting events |
| Section 68 | Specific dedicated activities |
| Fourth
Chapter Liability | |
| Section 69 | Liability of the representative |
| Section 70 | Liability of the person represented |
| Section 71 | Liability of tax evaders and persons receiving, holding or selling goods obtained by tax evasion |
| Section 72 | Liability for breaches of the obligation on the authenticity of accounts |
| Section 73 | Liability in the case of fiscal unity |
| Section 74 | Liability of the owner of objects |
| Section 75 | Liability of the acquirer of a business |
| Section 76 | Liability in rem |
| Section 77 | Obligation to tolerate |
| Third Part General rules of procedure | |
| First Chapter Procedural principles | |
| 1
Subchapter Participation in the proceedings | |
| Section 78 | Participants |
| Section 79 | Capacity to act |
| Section 80 | Authorised representatives and advisers |
| Section 81 | Official appointment of a representative |
| 2
Subchapter Exclusion and rejection of public officials and other persons | |
| Section 82 | Persons excluded |
| Section 83 | Fear of bias |
| Section 84 | Rejection of members of a committee |
| 3
Subchapter Taxation principles, evidence | |
| I. General | |
| Section 85 | Taxation principles |
| Section 86 | Commencement of proceedings |
| Section 87 | Official language |
| Section 87a | Electronic communication |
| Section 88 | Principle of investigation |
| Section 88a | Collection of protected data |
| Section 89 | Guidance, information |
| Section 90 | Obligation of participants to cooperate |
| Section 91 | Hearing participants |
| Section 92 | Evidence |
| II. Evidence through information and expert opinion | |
| Section 93 | Obligation of the participants and other persons to provide information |
| Section 93a | General obligation to disclose information |
| Section 93b | Automated access to account details |
| Section 94 | Examination under oath |
| Section 95 | Sworn statement |
| Section 96 | Enlistment of experts |
| III. Documentary evidence and evidence by inspection | |
| Section 97 | Presentation of documents |
| Section 98 | Carrying out inspections |
| Section 99 | Entry onto property and premises |
| Section 100 | Presentation of valuables |
| IV. Right of refusal to give information and to present documents | |
| Section 101 | Relatives right of refusal to give evidence and to take an oath |
| Section 102 | Right to withhold information to protect certain professional secrets |
| Section 103 | Right to withhold information for fear of prosecution for a crime or offence |
| Section 104 | Refusal to render opinion and to present documents |
| Section 105 | Relationship between duty of public entities to present information and documents and their duty of secrecy |
| Section 106 | Limitation on the duty to present information and documents in the case of adverse effects on the public interest |
| V. Compensation of persons obliged to provide information and experts | |
| Section 107 | Compensation of persons obliged to provide information and experts |
| 4
Subchapter Time limits, deadlines, restitutio in integrum | |
| Section 108 | Time limits and deadlines |
| Section 109 | Extension of time limits |
| Section 110 | Restitutio in integrum |
| 5
Subchapter Legal and administrative assistance Section 111 - Administrative assistance obligations | |
| Section 112 | Preconditions for and limitations to administrative assistance |
| Section 113 | Selecting an authority |
| Section 114 | Implementation of administrative assistance |
| Section 115 | Costs of administrative assistance |
| Section 116 | Reporting tax crimes |
| Section 117 | International legal and administrative assistance in tax matters |
| Second
Chapter Administrative acts | |
| Section 118 | Definition of administrative act |
| Section 119 | Clarity and form of an administrative act |
| Section 120 | Collateral clauses on administrative acts |
| Section 121 | Reasons for an administrative act |
| Section 122 | Disclosure of an administrative act |
| Section 123 | Appointment of an authorised recipient |
| Section 124 | Validity of an administrative act |
| Section 125 | Invalidity of an administrative act |
| Section 126 | Remedying errors in procedure and form |
| Section 127 | Consequences of errors in procedure and form |
| Section 128 | Reinterpretation of an erroneous administrative act |
| Section 129 | Obvious errors in issuing an administrative act |
| Section 130 | Withdrawal of an unlawful administrative act |
| Section 131 | Revocation of a lawful administrative act |
| Section 132 | Withdrawal, revocation, cancellation and amendment in legal remedy proceedings |
| Section 133 | Return of documents and other items |
| Fourth Part Executing the taxation procedure | |
| First Chapter Recording taxpayer data | |
| 1
Subchapter Data relating to civil status and operations | |
| Section 134 | Data relating to civil status and operations |
| Section 135 | The obligation to cooperate in the collection of data relating to civil status and operations |
| Section 136 | Notification of changes in data relating to civil status |
| 2
Subchapter Duties of disclosure | |
| Section 137 | The recording for tax purposes of corporations, associations and conglomerations of assets |
| Section 138 | Reporting gainful occupation |
| Section 139 | Registering operations in certain cases |
| 3
Subchapter Identifying tag | |
| Section 139a | Identifying tag |
| Section 139b | Identification number |
| Section 139c | Business identification number |
| Section 139d | Authorisation to issue ordinances |
| Second Chapter Obligations to cooperate | |
| 1
Subchapter The keeping of accounts and records | |
| Section 140 | Account-keeping and recording obligations deriving from other laws |
| Section 141 | The obligation of certain taxpayers to keep accounts |
| Section 142 | Supplementary provisions for farmers and foresters |
| Section 143 | Recording the receipt of goods |
| Section 144 | Recording the exit of goods |
| Section 145 | General specifications relating to the keeping of accounts and records |
| Section 146 | Formal rules on the keeping of accounts and record |
| Section 147 | Formal rules on the storage of documents |
| Section 148 | The authorisation of simplifications |
| 2
Subchapter Tax returns | |
| Section 149 | Submission of tax returns |
| Section 150 | Format and content of tax returns |
| Section 151 | Recording tax returns at the offices of the authorities |
| Section 152 | Late-filing penalty |
| Section 153 | Correction of returns |
| 3
Subchapter Authenticity of accounts | |
| Section 154 | Authenticity of accounts |
| Third Chapter Assessment and determination procedures | |
| 1
Subchapter Tax assessment | |
| I. General provisions | |
| Section 155 | Assessment of taxes |
| Section 156 | Refraining from tax assessment |
| Section 157 | Form and content of tax assessment notices |
| Section 158 | Validity of accounts |
| Section 159 | Proof of fiduciary status |
| Section 160 | Naming creditors and the recipients of payments |
| Section 161 | Inventory shortfalls |
| Section 162 | Estimating the basis of taxation |
| Section 163 | Divergent assessment of taxes on equitable grounds |
| Section 164 | Tax assessment subject to re-examination |
| Section 165 | Provisional assessment of taxes, suspension of tax assessment |
| Section 166 | Third party effects of the tax assessment |
| Section 167 | Self-assessed tax return, use of tax marks or tax stamps |
| Section 168 | Effects of a self-assessed tax return |
| II. Period of limitation for the assessment | |
| Section 169 | Period for assessment |
| Section 170 | Beginning of the period for assessment |
| Section 171 | Suspension of expiration |
| III. Finality | |
| Section 172 | Cancelling and amending tax assessment notices |
| Section 173 | Cancelling or amending tax assessment notices as a result of new facts or evidence |
| Section 174 | Conflicting tax assessments |
| Section 175 | Cancelling or amending tax assessment notice in special cases |
| Section 175a | The implementation of mutual agreement understandings |
| Section 176 | Protection of confidence in cancelling and amending tax notices of assessment |
| Section 177 | Correction of material errors |
| IV. Costs | |
| Section 178 | Costs of making special use of the customs authorities |
| Section 178a | Costs of making special use of the revenue authorities |
| 2
Subchapter Separate determination of the bases of taxation, assessment of basic impersonal tax amounts | |
| I. Separate determination | |
| Section 179 | Determination of bases of taxation |
| Section 180 | Separate determination of bases of taxation |
| Section 181 | Procedural rules for separate determination, determination period, obligation to submit return |
| Section 182 | Effects of separate determination |
| Section 183 | Authorised recipients in the case of uniform determination |
| II. The assessment of basic impersonal tax amounts | |
| Section 184 | The assessment of basic impersonal tax amounts |
| 3
Subchapter Apportionment and allocation | |
| Section 185 | Validity of the general provisions |
| Section 186 | Participants |
| Section 187 | Inspection of files |
| Section 188 | Notice of apportionment |
| Section 189 | Amendment to the apportionment |
| Section 190 | Allocation procedure |
| 4
Subchapter Liability | |
| Section 191 | Notices of liability, notices of compulsory tolerance |
| Section 192 | Contractual liability |
| Fourth Chapter External audit | |
| 1
Subchapter General provisions | |
| Section 193 | Permissibility of an external audit |
| Section 194 | Scope of an external audit |
| Section 195 | Jurisdiction |
| Section 196 | Audit order |
| Section 197 | Disclosure of the audit order |
| Section 198 | Identification duty, start of external audit |
| Section 199 | Audit principles |
| Section 200 | Obligations of the taxpayer to cooperate |
| Section 201 | Final meeting |
| Section 202 | Content and disclosure of audit report |
| Section 203 | Shortened external audit |
| 2
Subchapter Binding commitments on the basis of an external audit | |
| Section 204 | Preconditions for a binding commitment |
| Section 205 | Format of a binding commitment |
| Section 206 | Binding effect |
| Section 207 | Expiry, cancellation and amendment of the binding commitment |
| Fifth Chapter Tax investigation (customs investigation) | |
| Section 208 | Tax investigation (customs investigation) |
| Sixth Chapter Fiscal supervision in special cases | |
| Section 209 | Object of fiscal supervision |
| Section 210 | Powers of the revenue authorities |
| Section 211 | Obligations of the persons affected |
| Section 212 | Implementation provisions |
| Section 213 | Special supervisory measures |
| Section 214 | Representatives |
| Section 215 | Seizure during supervision |
| Section 216 | Transfer to federal ownership |
| Section 217 | Tax aides |
| Fifth Part Levy procedure | |
| First Chapter Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship | |
| 1
Subchapter Realisation and maturity of claims arising from the tax debtor-creditor relationship | |
| Section 218 | Realisation of claims from the tax debtor-creditor relationship |
| Section 219 | Requirement to pay in the case of notices of liability |
| Section 220 | Maturity |
| Section 221 | Other maturity |
| Section 222 | Deferment |
| Section 223 | Postponed payment |
| 2
Subchapter Payment, set-off and remission | |
| Section 224 | Place of payment, date of payment |
| Section 224a | Objects of art in lieu of payment |
| Section 225 | Order of amortisation |
| Section 226 | Set-off |
| Section 227 | Remission |
| 3
Subchapter Lapse of right to enforce payment of overdue tax | |
| Section 228 | Object of the limitation, limitation period |
| Section 229 | Beginning of limitation period |
| Section 230 | Suspension of limitation period |
| Section 231 | Interruption of limitation period |
| Section 232 | Effect of limitation period |
| Second Chapter Interest accrual, late-payment penalties | |
| 1
Subchapter Interest accrual | |
| Section 233 | General |
| Section 233a | Interest accrual on tax deficiencies and tax refunds |
| Section 234 | Interest during deferment |
| Section 235 | Interest accrual on evaded taxes |
| Section 236 | Interest on refund amounts during legal proceedings |
| Section 237 | Interest while implementation is suspended |
| Section 238 | Amount and calculation of interest |
| Section 239 | Interest assessment |
| 2
Subchapter Late-payment penalties | |
| Section 240 | Late-payment penalties |
| Third Chapter Provision of collateral | |
| Section 241 | Nature of collateral |
| Section 242 | The effect of depositing means of payment |
| Section 243 | Pledging securities |
| Section 244 | Suitable tax guarantors |
| Section 245 | Other items as collateral |
| Section 246 | Acceptance value |
| Section 247 | The exchange of collateral |
| Section 248 | Obligation to provide additional collateral |
| Sixth Part Enforcement | |
| First Chapter General provisions | |
| Section 249 | Enforcement authorities |
| Section 250 | Request for recovery |
| Section 251 | Enforceable administrative acts |
| Section 252 | Judgement creditor |
| Section 253 | Judgement debtor |
| Section 254 | Preconditions for commencing with enforcement |
| Section 255 | Enforcement against legal persons under public law |
| Section 256 | Objections to enforcement |
| Section 257 | Stay and limitation of enforcement |
| Section 258 | Temporary stay or limitation of enforcement |
| Second Chapter Enforcement owing to monetary claims | |
| 1
Subchapter General provisions | |
| Section 259 | Formal reminder |
| Section 260 | Statement of the reason for the indebtedness |
| Section 261 | Write-off |
| Section 262 | Third party rights |
| Section 263 | Enforcement against spouses |
| Section 264 | Enforcement against the usufructuary |
| Section 265 | Enforcement against heirs |
| Section 266 | Other cases of limited liability |
| Section 267 | Enforcement proceedings against associations of persons without legal capacity |
| 2
Subchapter Apportionment of a joint and several obligation | |
| Section 268 | General |
| Section 269 | Application |
| Section 270 | General apportionment formula |
| Section 271 | Apportionment formula for capital tax |
| Section 272 | Apportionment formula for prepayments |
| Section 273 | Apportionment formula for tax deficiencies |
| Section 274 | Special apportionment formula |
| Section 275 | Rounding down |
| Section 276 | Tax arrears, instigation of enforcement |
| Section 277 | Enforcement |
| Section 278 | Limitation of enforcement |
| Section 279 | Form and content of the apportionment notice |
| Section 280 | Amendments to the apportionment notice |
| 3
Subchapter Enforcement against movable assets | |
| I. General | |
| Section 281 | Attachment |
| Section 282 | Effect of the attachment |
| Section 283 | Exclusion of warranty claims |
| Section 284 | Sworn statement of assets |
| II. Enforcement against items | |
| Section 285 | Enforcement officer |
| Section 286 | Enforcement against items |
| Section 287 | Powers of the enforcement officer |
| Section 288 | Enlistment of witnesses |
| Section 289 | Period of enforcement |
| Section 290 | Enforcement officers requests and notifications |
| Section 291 | Record |
| Section 292 | Averting attachment |
| Section 293 | Liens and preferential rights of third parties |
| Section 294 | Unpicked crops |
| Section 295 | Exemption of items from attachment |
| Section 296 | Realisation |
| Section 297 | Suspension of realisation |
| Section 298 | Auction |
| Section 299 | Knockdown |
| Section 300 | Lowest bid |
| Section 301 | Ceasing the auction |
| Section 302 | Securities |
| Section 303 | Registered securities |
| Section 304 | Auctioning unpicked crops |
| Section 305 | Realisation in special circumstances |
| Section 306 | Enforcement against spare aircraft parts |
| Section 307 | Subordinate attachment |
| Section 308 | Realisation in the case of multiple attachment |
| III. Enforcement against receivables and other property rights | |
| Section 309 | Attachment of a monetary claim |
| Section 310 | Attachment of a receivable secured by a mortgage |
| Section 311 | Attachment of a receivable secured by a ship mortgage or registered lien on an aircraft |
| Section 312 | Attachment of a receivable from endorsable instruments |
| Section 313 | Attachment of regular earnings |
| Section 314 | Sequestration order |
| Section 315 | Effect of the sequestration order |
| Section 316 | Third party debtors obligation to submit a declaration |
| Section 317 | Other form of realisation |
| Section 318 | Claims for the return or transfer of items |
| Section 319 | Exemption of receivables from attachment |
| Section 320 | Multiple attachment of a receivable |
| Section 321 | Enforcement against other property rights |
| 4
Subchapter Enforcement against immovable assets | |
| Section 322 | Procedure |
| Section 323 | Enforcement against the legal successor |
| 5
Subchapter Freezing injunction/arrest of the debtor | |
| Section 324 | Freezing injunction |
| Section 325 | Cancellation of the freezing injunction |
| Section 326 | Arrest of the debtor |
| 6
Subchapter Realisation of collateral | |
| Section 327 | Realisation of collateral |
| Third Chapter Enforcement other than of monetary claims | |
| 1
Subchapter Enforcement owing to actions, tolerance or omissions | |
| Section 328 | Coercive measures |
| Section 329 | Coercive fine |
| Section 330 | Substitutive execution |
| Section 331 | Direct enforcement |
| Section 332 | Giving warning of coercive measures |
| Section 333 | Determining the coercive measures |
| Section 334 | Substitutive coercive detention |
| Section 335 | Termination of the coercive procedure |
| 2
Subchapter Forcing provision of collateral | |
| Section 336 | Forcing provision of collateral |
| Fourth Chapter Costs | |
| Section 337 | Costs of enforcement |
| Section 338 | Types of fees |
| Section 339 | Attachment fee |
| Section 340 | Confiscation fee |
| Section 341 | Realisation fee |
| Section 342 | Plurality of debtors |
| Section 343 | (rescinded) |
| Section 344 | Expenses |
| Section 345 | Travel expenses and expense allowances |
| Section 346 | Incorrect treatment of items, period for assessment |
| Seventh Part Out-of-court proceedings for legal remedy | |
| First Chapter Admissibility | |
| Section 347 | Admissibility of the objection |
| Section 348 | Exclusion of the objection |
| Section 349 | (rescinded) |
| Section 350 | Gravamen |
| Section 351 | Binding effect of other administrative acts |
| Section 352 | Authority to object in the case of uniform determination |
| Section 353 | Legal successors authority to object |
| Section 354 | Waiver of objection |
| Second Chapter Procedural rules | |
| Section 355 | Period for objection |
| Section 356 | Advice on applicable legal remedies |
| Section 357 | Submission of the objection |
| Section 358 | Verification of the requirements for permissibility |
| Section 359 | Participants |
| Section 360 | Enlistment of others in the proceedings |
| Section 361 | Suspension of implementation |
| Section 362 | Withdrawal of the objection |
| Section 363 | Suspending and adjourning the proceedings |
| Section 364 | Disclosure of the taxation documents |
| Section 364a | Discussion of the current and legal status |
| Section 364b | Determination of deadlines |
| Section 365 | Application of procedural rules |
| Section 366 | Form, content and publication of the objection ruling |
| Section 367 | Objection ruling |
| Section 368 | (rescinded) |
| Eighth Part Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings | |
| First Chapter Provisions on crimes | |
| Section 369 | Tax crimes |
| Section 370 | Tax evasion |
| Section 370a | (rescinded) |
| Section 371 | Voluntary disclosure of tax evasion |
| Section 372 | Illegal import, export, or transit of goods |
| Section 373 | Professional, violent or organised smuggling |
| Section 374 | Receiving, holding or selling goods obtained by tax evasion |
| Section 375 | Incidental consequences |
| Section 376 | Limitation period for prosecution |
| Second Chapter Provisions on administrative fines | |
| Section 377 | Tax offences |
| Section 378 | Understatement of tax through gross negligence |
| Section 379 | General minor tax fraud |
| Section 380 | Endangerment of withholding taxes |
| Section 381 | Endangerment of excise tax |
| Section 382 | Endangerment of import and export duties |
| Section 383 | Unauthorised acquisition of claims to a tax refund and rebate |
| Section 383a | Illicit use of the identifying tag pursuant to section 139a |
| Section 384 | Limitation period for prosecution |
| Third Chapter Criminal proceedings | |
| 1
Subchapter General provisions | |
| Section 385 | Validity of procedural rules |
| Section 386 | Jurisdiction of the revenue authority in the case of tax crimes |
| Section 387 | Revenue authority with subject-matter jurisdiction |
| Section 388 | Revenue authority with local jurisdiction |
| Section 389 | Related criminal matters |
| Section 390 | Multiple jurisdiction |
| Section 391 | Competent court |
| Section 392 | Defence |
| Section 393 | Relationship between criminal proceedings and the taxation procedure |
| Section 394 | Transfer of ownership |
| Section 395 | Revenue authoritys power to inspect files |
| Section 396 | Suspending proceedings |
| 2
Subchapter Investigation | |
| I. General | |
| Section 397 | Initiating criminal proceedings |
| Section 398 | Stay on the grounds of insignificance |
| II. Revenue authority procedure in the case of tax crimes | |
| Section 399 | Revenue authoritys rights and obligations |
| Section 400 | Application for the order of summary punishment |
| Section 401 | Application for order of incidental consequences in independent proceedings |
| III. Role of the revenue authority in public prosecutor proceedings | |
| Section 402 | General rights and obligations of the revenue authority |
| Section 403 | Participation of the revenue authority |
| IV. Tax and customs investigation | |
| Section 404 | Tax and customs investigation |
| V. Reimbursement for witnesses and experts | |
| Section 405 | Reimbursement for witnesses and experts |
| 3
Subchapter Judicial proceedings | |
| Section 406 | Cooperation of the revenue authority in summary proceedings and in independent proceedings |
| Section 407 | Participation of the revenue authority in other cases |
| 4
Subchapter Costs of the proceedings | |
| Section 408 | Costs of the proceedings |
| Fourth Chapter Administrative fine proceedings | |
| Section 409 | Competent administrative authority |
| Section 410 | Supplementary provisions on administrative fine proceedings |
| Section 411 | Administrative fine procedures against lawyers, tax consultants, tax representatives, auditors or certified accountants |
| Section 412 | Service, enforcement, costs |
| Ninth Part Final provisions | |
| Section 413 | Restriction of basic rights |
| Section 414 | (obsolete) |
| Section 415 | Entry into force |