In principle, §§ 43 to 46 AO already regulate in detail who is tax debtor under which conditions. In certain cases, for example when companies are transferred to another person, there may be deviations here. With §§ 69 to 75 AO, the legislature regulates liability for tax back payments and under what circumstances it comes into effect. Let’s take a closer look at the fourth section of the AO!
The tax code is familiar with various liability situations, the term “liability” already implies that they do not refer to the taxpayer himself. Insofar as liability for a tax back payment applies, the tax office can therefore apply to a person other than the actually taxable person within the meaning of the individual tax laws (for example § 1 EStG). In practice, the following events are of particular importance:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.