Impressum/Angaben nach § 5 TMG / § 55 Abs. 2 RStV
Herausgeber/Anbieter nach § 5 TMG:
axis service GmbH
Dürener Straße 295
50935 Köln
Amtsgericht Köln
Handelsregisternummer HRB 73314
Tel. 0221 4743-0
Fax 0221 4743-499
E-Mail: info@axis.de
www.axis.de
Geschäftsführer:
Dr. Jens Schumacher
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axis BERATUNGSGRUPPE
Dürener Straße 295-297
50935 Köln
Telefon: 0221/47 43 0
Telefax: 0221/47 43 111
info(at)axis.de
Kurfürstendamm 182
10707 Berlin
Fon +49 (0) 30 - 40 50 29 5-0
Fax +49 (0) 30 - 40 50 29 599
berlin(at)axis.de
Heinrichstraße 155
40239 Düsseldorf
Fon +49 (0) 2 11 - 43 83 56- 0
Fax +49 (0) 2 11 - 43 83 56 - 11
duesseldorf(at)axis.de
www.axis.de
The Insurance Tax Law Modernisation Act (VersStRModG) of December 9th, 2020 has now been in force for exactly three months. The Federal Ministry of Finance already feels obliged to publish two multi-page decrees on this. This technique fits in seamlessly with the tendency not to set down democratically legitimated decisions in the law itself, but to record them in an implementing regulation or even a tax decree. This technique, which in the complex field of tax law also describes the critical proximity of the financial administration and the legislature, is unacceptable. Only the judiciary with its central jurisdiction at first instance at the Cologne Fiscal Court as well as the appellate instance can intervene in a corrective manner and, if necessary, also clarify constitutional issues through corresponding referrals to Karlsruhe.
A number of questions were already raised by interested experts during the legislative process, without, however, being able to change the wording of the law in the end.
The legislator and the executive are obviously not aware of, or they accept, that and which effects uncertainties of the content of the law trigger; thus, the insurance company or the broker will, solely from his point of view and for his own protection, regularly request and claim insurance tax from the customer to an extent that covers the tax ambiguities as complete ("fiscal") as possible. Only in a second step will it be possible to clarify the question of the materially correct amount of insurance tax together with the client, if necessary only in lengthy proceedings. This is certainly not helpful for all taxpayers.
Because there is interest and uncertainty about the German legal changes, also and especially in the international insurance market, we have also translated the original German note into this English version; we have also translated the BMF decree to give an impression of the discussion. The translation is not authorised.
Cologne, 11 March 2021
Rechtsanwalt, Fachanwalt für Steuerrecht, Steuerberater und Wirtschaftsprüfer
Standort: Köln
E-Mail: axer(at)axis.de
Tel.: 0221/47 43 425