A tax debtor is obliged to pay a tax for his own account or to withhold and transfer it for third parties. The individual tax laws stipulate who is liable for the tax (e.g. § 13 II No. 1 UStG for entrepreneurs; § 5 I GewStG for entrepreneurs). If the tax burden is actually borne by someone else, the tax destination differs from the tax debtor.
Tax debtor
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