The tax investigation (Steufa) is the “Criminal Police of the Financial Authorities” and works closely with the fine and criminal authorities. According to the tax code (AO) and the common service instructions for the criminal and fines procedure tax (AStBV), the tasks of the tax investigation are manageable, but their powers go far. The focus is always on the investigation of tax crimes, in particular tax evasion.
According to § 208 (1) sentence 1 AO, the tax investigation (respective customs investigation of the Federal Tax Administration) is essentially responsible for the following tasks:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.