(1) In general, tax amnesty denotes a state's waiver of punishing taxpayers who have not paid their taxes. Usually the amnesty is limited (time to certain types of tax). The amnesty can take place without consideration or against payment of a partial or lump sum of the tax amount actually owed.
(2) In Germany, a tax amnesty for the period from 1.1. Introduced from 2004 to March 31, 2005 (law of December 23, 2003, BGB 1. 2003 Part I, p. 2928). Within this period, a declaration of exemption from punishment could be issued. The tax amnesty applies to all important types of tax (including income tax, corporation tax, trade tax, wage tax, value added tax, Wealth tax) for acts from the assessment periods 1993 to 2002.
However, the taxpayer has to pay part of the tax afterwards. There are special lump-sum determination regulations for the assessment bases of the respective tax type. A flat tax rate i. H. v 25 % in the case of an exemption from punishment in the period from 1. 1.2004 to 31.12.2004, and of 35 % in the case of an exemption from punishment in the period from 1.1.2005 to 31.3.2005. All those involved will then be exempt from punishment.