The German Fiscal Code is the fundamental law of German tax law, as it contains the elementary regulations on the taxation procedure that applies to all types of taxes. It is known as the basic tax law.
In detail, the fiscal code regulates how taxes are determined, the out-of-court legal remedies are to be treated procedural and the tax bases are determined. In addition, the German fiscal code contains important provisions on criminal tax offences, tax liability, non-profit and administrative offences.
