Field help
Do you maintain ongoing business relations with financial institutions in another country?
Does Wife Partner B maintain ongoing business relations with financial institutions abroad?
In the case of business relations abroad, taxpayers are required to cooperate to a greater extent. In general, a business relationship is considered to be long-lasting if it is established on a permanent basis. This can therefore also be the case if you have accounts at financial institutions abroad, even if they are managed by a trustee.
In this case, the tax office can also ask you to confirm the accuracy of your information under oath. Caution: In case of a false sworn statement, you are liable to prosecution. A false statement can be punished with imprisonment for up to three years or with a fine (section 156 of the Criminal Code (StGB)). If you refuse to submit a sworn statement as required by the tax office, you will have to expect an assessment and, as a result, higher taxation.
The tax office will simply assume that you have income in the non-cooperating state and will estimate this to your disadvantage (sect. 162 para. 2 sentence 3 of the Fiscal Code (AO)). In addition, the tax office can oblige you to keep records and documents for 6 years (sect. 147a sentence 6 of the Fiscal Code (AO)). Furthermore, it can order an external audit at any time (sect. 193 para. 2 no. 3 of the Fiscal Code (AO)).
Account holder
Enter the name of the account holder for this account.
Note: If you do not provide any bank account, you can simply leave the fields empty. The tax office does not usually pay out tax refunds in cash. If you do not specify your bank account, the tax office will contact you to ask for your bank details and it will take longer for you to receive your refund on your account. If you do not have a bank account, the tax office will send a crossed cheque to the address you have provided.
IBAN
IBAN of the wife
IBAN
Please enter the IBAN (International Bank Account Number) of your current bank account.
Tax refunds will always be transferred by the tax office to the bank account which you specify here. If your address or bank account changes before you have received the tax refund, contact the tax office as soon as possible.
Note: If you do not provide any bank details, you can simply leave the fields blank. The tax office does not usually pay tax refunds in cash. If you do not provide a bank account, the tax office will contact you to ask for your bank details and it will take longer for you to receive your refund on your account. If you do not have a bank account, the tax office will send a crossed cheque to the address you have provided.
BIC
BIC
BIC
Please enter the BIC (Bank Identifier Code) of your current bank account.
Tax refunds will always be transferred by the tax office to the bank account which you specify here. If your address or bank account changes before you have received the tax refund, contact the tax office as soon as possible.
Note: If you do not provide any bank account, you can simply leave the fields blank. The tax office does not usually pay out tax refunds in cash. If you do not provide a bank account, the tax office will contact you to ask for your bank details and it will take longer for you to receive your refund on your account. If you do not have a bank account, the tax office will send a crossed cheque to the address you have provided.
