Limitation of payment

The statute of limitations relates to taxes due (see also statute of limitations). The principle of the statute of limitations arises from § 228 AO. According to this, claims from a tax liability are subject to the special statute of limitations. The limitation period is five years. As a rule, the statute of limitations begins at the end of the calendar year in which the claim first became due (§ 229 I sentence 1 AO). The statute of limitations can be interrupted by a suspension of expiry (cf. § 230 AO).

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