The Tax Office informs company home from Augsburg and freelance persons are obliged to cooperate with the tax authorities in many areas. Since in 2008 the possibility, granted to the Treasury to punish uncooperative behavior with a delay money, neglect of duty to the competent tax office can be costly. What is the failure of money to an effective instrument of disciplining the financial administration, depicts the Augsburg tax office home. In contrast to periodic penalty payments, which should cause an act or omission of the debtor, the delay money was designed from the ground up as a punitive measure and leverage. It may therefore also be used if the criticized behavior of the entrepreneur or Freelancer’s been turned off. This group of people is reflected the financial administration not cooperative, a financial advantage them as often. One of the objectives of the delay money is to skim them.

Financial officials, choose a To request delay money, it is at their discretion to set its range between 2,500 to 250,000 euros. Those in charge decide this case involved. Minimal disabilities might not or concerned with the minimum rate while in extreme cases of total denial, a maximum delay money is likely. The punishment of neglect of duty by a delay money has a number of advantages for the financial authorities. This measure is easier to use, more flexible and more painful compared to the penalty. Non-cooperative behavior to complain is the delay money is used in the following cases. The Auditors will receive access to the computerized accounting.

In the course of the audit, documents not made available or information denied. The computerized accounting will be relocated without the necessary approval of the financial management in another country. Will not respond to the claim, again domestically to handle the accounting. The income from private surpluses Rated exceed 500,000 euros per year. At the same time, the this emerging retention period for records and documents is not met. The reason of the delay money is a case-related discretionary decision of financial management. As such she can be influenced by a productive communicative behavior, that illustrates the willingness to comply with the requirements of the financial administration. An experienced tax specialist brings the technical expertise necessary for this purpose and can affect the decision of the financial administration easier, as it would be possible for the layman. The Augsburg tax firm anytime available home, to represent the interests of their clients the competent financial authorities across. Press contact tax law firm home contact person: Gerhard home accountant clinker mountain 9 86152 Augsburg phone: 0821/344 88-0 fax: 0821 / 344 88-50 E-Mail: Homepage: