Once the fixing period has expired, the so-called limitation period occurs. Issuance of tax notices and their amendment are then excluded for the respective assessment periods. We show what §§ 169 to 171 AO regulate, what exceptions there are and how the fixing period is calculated in practice. An important focus is the process inhibitions according to § 171 AO.
Taxes are a more or less emotional issue. At the same time, they represent an economic burden and cause workload, especially on the part of the financial administration. So that for tax cases completed in the past at some point “rest” comes, there is the fixing period. Once this has expired, there is a limitation period – and thus the prohibition to carry out any kind of tax measures for the relevant tax year.
Specifically, according to § 169 (1) sentence 1 AO
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.