The tax code differentiates between the statute of limitations and the limitation of payment. The principle of the statute of limitations arises from §§ 169-171 AO. It has the effect that a claim from the tax liability according to § 47 AO expires. After that, a tax assessment is no longer possible. Cancellation and changes are also no longer permitted (Section 169 I 1 AO).
The assessment period is one year for customs duties and four years for all other taxes and tax rebates. In the case of frivolously reduced taxes, however, it is five years and in the case of evaded taxes it is ten years.