Source: https://www.steuerrat24.de/steuerratgeber/kapitalertraege/1839-selbstanzeige-bei-steuerhinterziehung-verschaerfte-bedingungen-fuer-die-strafbefreiung-ab-2015.html
Timestamp: 2018-02-21 01:50:27+00:00

Document:
Selbstanzeige: Verschärfte Bedingungen für die Strafbefreiung ab 2015 - Steuerrat24
Selbstanzeige: Verschärfte Bedingungen für die Strafbefreiung ab 2015
"Wenn das Geld im Kasten klingt, die Seele aus dem Feuer springt" - am katholischen Ablasshandel im Mittelalter orientiert sich auch heute noch der Fiskus. Bei Steuerhinterziehung besteht die Möglichkeit der strafbefreienden Selbstanzeige. Damit kann Straffreiheit erlangt werden, wenn verschwiegene, unrichtige oder unvollständige Angaben zu Steuerquellen berichtigt, ergänzt oder nachgeholt werden - und natürlich die hinterzogenen Steuern mitsamt Zinsen nachgezahlt werden. Die Anforderungen für die Straffreiheit wurden im Jahre 2011 deutlich erhöht und werden ab 2015 weiter verschärft.
1. Die Selbstanzeige mit Strafbefreiung
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2. Erhöhte Anforderungen an die wirksame Selbstanzeige ab 2011
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3. Erhebliche Verschärfung und Verteuerung der Selbstanzeige ab 2015
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4. Vollständige Nacherklärung für die Straffreiheit erforderlich
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NEU: Klarheit bei unkorrekten Umsatzsteuervoranmeldungen und Lohnsteueranmeldungen
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5. Ausweitung der Sperrgründe für eine Selbstanzeige
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NEU: Erfreuliche Einschränkung der Sperrwirkung
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6. Erhöhung des Strafzuschlags bei hohem Hinterziehungsbetrag
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Xx xxx x.x.xxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxx Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx x xx xxxx Xxxxxxxxxxxxxxxxxxxx x xxx x x xxx xx, xx xxxx xx x xxxxxxx xxx xxxx XXx.
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Xxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxx. x Xx. x XXx.
Xx xxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxx XXx.
Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx "xxxxxxxxx xxxxxxxx Xxxxxxx" xxxxxxxx xxx xxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. x XXx.
Xxx "xxxxxxxxx xxxxxxxx Xxxx" xxxxxxxx xx xxx Xxx. x Xx. x xxx x XXx xxx xxxxxxxxxx, xxxx xxx Xxxxxx
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xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxx,
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Xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxx xxxxx xx xxx xxxxxxxxxxxx "xxxxxxxxx xxxxxxxx Xxxxxxx" xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x x x.x. xxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx.
Xx xxxx xxx xxx Xxxxxxxxxxxxx
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Xxxx Xxxxxxxx xxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xx Xxxx xx xxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xx xxxxxxxxxxx. Xx Xxxxxxxx xx xxxxx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxx xx xx.
Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxx x XXX xx xx, xxxx xxxxx Xxxxx x.xxx XXX xxx xx.
Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxx xxxxxxxxxxx Xxxxx xx xxxxxx x xx Xxxxx xxx x.xxx XXX xx,x x xxx Xxxxxx.
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xxxx xxx xx.xxx XXX xxxxx Xxxxxxxxxxxxx xxx xxx, xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x x x.x., xxxxxxx xxxx xxx Xxxxxxxx xxx xx, xx xxxx xx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xx xx xxxxxx Xxxx xxxxxx xx xxx Xxxx, xxx Xxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxx" Xxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxxxxx Xxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx.xxx XXX, xxx xxx Xxxxxxxxxxxx xxxx xx xx.xxx XXX.
Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxx, xxxx xx xxxxxxxxx xxxxx Xxxxxxxx xxx x.xxx XXX xxx x xxx xx.xxx XXXx xxxxx.
XXXXXXX: Xxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxx xxxxx xxxXxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx
x Xxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxxxxx,
xx Xxxxx xxx "xxxxxxxxx xxxxxxxx Xxxxxxx" xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XX, x.x. xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX.
Xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxx, Xxxxxxx, Xxxxxx, Xxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxx Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx: Xxx xxx Xxxxxxxxxxx xxxx xx xxxx Xxx. x Xx. x XX xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxx Xxxxx xxx xxx xx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xxx.
NEU: Zahlungspflicht der Hinterziehungszinsen innerhalb einer bestimmten Frist
Xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxxxxx.
Xx xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x XXx.
Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x,x x xxx Xxxxx xxxxxxx xxxxxx xxx xxx XXx. Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx x,x x xxx Xxxxx xxxx xxx xxxx XXx. Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXx.
7. Keine Verlängerung der strafrechtlichen Verfolgungsverjährung
Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx:
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Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxx xxxxxxxxxxx!! xxx xxx Xxx. x XX xxxxxx xxxxxxxxxxxxx.
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Xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx: xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxx xxxxxxxxxx. "Xxx Xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx" xxx xxx Xxx. x Xxxx x XXx.
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Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx
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Xxx Xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx, xx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, x.x. xxx Xxx xxxxxxx xxx xxx xxx XxXXx.
Xx xxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxx xxx x Xxxxxxx xxx xx xx Xxxxxx xxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x xxx x XXx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxx
"xx xxxxxxx Xxxxxxx" Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xXx. xx,
xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXx. xx,
xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxx xXx. xx,
xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xXx. xx, xxxx
xxx Xxxxxxxx xxxxx Xxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXx. xx, xxxx
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Xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx "xxxxxxx Xxxxxxx" xxxxxxx xx xxx Xxx. x Xx. x XX xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxx xxx.xxx XXX xxxxxxxx. Xxx Xxxxxx xxxxx xxxxxx xxx xx.xxx XXX, xxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxxxx "Xxxxx xx xxx Xxxxx" xxxxxxx xxx, x. X. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxxx. Xxx Xxxxxx xxx xx.xxx XXX xxxx xxxx xxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.
NEU: Anlaufhemmung für nicht deklarierte ausländische Kapitalerträge
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx, xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxx. x xxx x XXx.
Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxXXxXxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx.
Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxXXxXxxxxxx, xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx, xxxxxxxx xxx xxx Xxx. x XXx.
Xxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xx x.x.xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxx. xx Xxx. xx XXXXx.
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Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx.
Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxx.
8. Steuerhinterziehung: Verlängerung der Zahlungsverjährung
Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x Xxxxx xxx xxx XXx.
Xx xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx xxx xxx Xxxx x XX, xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXx, xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx XXx xxxxx Xxxxxxxxxxxxxx xxx xxx XXx.
Xxxxx xxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxx xxxxxxxxx xxxx Xxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXx.
Xxxxxxxxx Xxxxxxxxx xxx xxxx xx xxx Xxxxxxx, xx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxx xx xxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xx xxx Xxx. x Xxxx x XX xxx xxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xx. x XxxX xxxxxxxxxxx xxxx. Xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx xx xxx Xx. x XxxX xx xxx x.x.xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx XX xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx XX xxxxxxxx. Xxxx xxxxxx xxx Xxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xx XXx xxx. Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxx xxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxx xxx xxx XXXx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx.
Xxxxxx Xxxx xxx xx xx.x.xxxx xxxxx xxxx xxxxxxxx:
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9. Steuerhinterziehung: Erhöhung der Geldhöchststrafe
Xxx xxxxxxxxxx Xxxxxxxx, x. X. Xxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx x.xxx XXX xxx xxxx xxx xxxxxxxxx xxxxxxx xXXXx. xxxx XX X. xxxxx.
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10. Steuerhinterziehung: Verschärfung der Freiheitsstrafe
Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xx Xxxxxx xxxxxx xx xxxx: "Xx xxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxx xxx x Xxxxxxx xxx xx xx Xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx" xxx xxx Xxx. x Xx. x XXx. Xxxx xxx xxxxx xxxxxx "xx xxxxxxx Xxxxxxx"x
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xxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxxx xx xxxx xx Xxxxxxxxxxxxx xx "xxxxxxx Xxxxxxx". Xxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx. Xx xxxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx Xxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxx xxx "xxxxxxx Xxxxxxxxx" xxxxx xxx xx.xxx XXX, xxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx "Xxxxx xx xxx Xxxxx" xxxxxxx xxx, x. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxxxxx xx xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxx x xxx xxx.xxx XXX x xxxxx.
Xxx Xxxxxxxxxx xxx "xxxxxxx Xxxxxxxxx" xxxxx xxx xxx.xxx XXX, xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxx "xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxx xxxxxx, xxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.
Xxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxx "xx xxxxxxx Xxxxxxx" xxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xx.xxx XXX xxxxxxx xxx. Xxxxxxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxx.xxx XXXx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX xxxxxxxx, xxxxxxxxx xx xxxx xxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX.
xxx Xxx Xxxxxxxxxxxxxxxxxxx xx x Xxxxxxx XXX xxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xxxxxx x xx Xxxxxxxx, xxx xxxx xxxx, xxxx "xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xx x Xxx. XXX xxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx, xx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxx, xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxx xxxxxx xxxx. "Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxx xx xxxxxx xxx."
XXXXX: Xxx xxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxx XXXxXxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx:
"Xxx XXX xxx xxxxx xxxx xxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx .... Xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx" xXXXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx "xxxxxx Xxxxxxx" xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx, x.x. xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx x Xxx. XXX xxxx xxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxx xxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxx. Xxx xxxx xxx Xxxxxx xxx xxx Xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xx xxx Xxxxx xx xxxxxx. Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx. Xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xXXXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxxx.
NEU: Verschärfung durch den Bundesgerichtshof
Xx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx "xx xxxxxxx Xxxxxxx" xxxxxx xxxxxxxxxxx: Xxxxx xxxxxx xxxxxx xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxx xx.xxx XXXx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx.xxx XXXx xxxxxxxxxx xxx, xx xxxx xxx XXX xxxxx Xxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxx Xxxxxxxxxx xxxXxxxxxxxxxxxxxxxxxx "xx xxxxxxx Xxxxxxx" xxxxxxxxxxx xxx xx.xxx XXX xXXXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxx, xxxxxxxxxxxxxxx xx x.x.xxxxx.
Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxx xxx xx.xxx XXX xxxxxxxx.
Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XX xxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxx xx xxxxxx Xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
Xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxx, xxx xxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx.
Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
XXXXXXXXX: Xxx XXX xxxxx xxxxxx xxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.
Xxx Xxxxxx x Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx x xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx xx.x.xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxx, xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx. Xxx xxxx xxxx xxxxx xxx xxx XxxxxXxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx, x. X. xx xxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxx xxx xxxx Xxxxxxxxx x xxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxx Xxxxxxxxx "Xxxx xxxx xxx xxxxx". Xxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx.
XXXXXXX: Xx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxx XX, Xxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx x Xxx. XXX xxx xx xxxx Xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxx xxx xxxx xxx xxxx xxxxx xxx.xxx XXX Xxxxxxxxxxxxxxx xxx xx.xxx,xx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxx x,x Xxx. XXX xx xxx Xxxxxx xxxxxxxxxxx.
11. Steuerhinterziehung mit Steuererstattung: Keine längere Festsetzungsfrist
Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx x Xxxxxx xxx xx Xxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxx xxx xxx Xxx. x XXx. Xxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx.
Xxx xxxx xxxx, xxxx xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxxx xxx xxxxxxxx xxx xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxx x Xxxxxx xxxxx xxxx, xxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.
Xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxxxx.
Xxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxx xxxxxxx xxxxx xxxxxx, xxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx.
Xxxxxxxxxx xxx, xx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxx, xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxx. Xx xxx xx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxx xxxxxxxx xxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxx.
Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx, xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxx Xxxxx xx xxxxxx, xxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxx.
12. Steuerverkürzung: Bei kleinen Fehlern des Beraters keine Fristverlängerung
Xxx Xxxxxxxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxx.
Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx x Xxxxx. Xxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxx xxx Xxx. x XXx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxxxx xxxxxxxx xxx xxx XXx.
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
Xxx Xxxx: Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxx x Xxxxx. Xxxx xxx XXX xxxxx xxxxx Xxxxxxxxxxxxxx xx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xxx XXx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx, xxxx xx xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxx xxx xxxx xxxx: "Xxx Xxxxx, xx xx xxxxxxxxxxxx xxxxxxxxx xxx, xxx xx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxx xxx xx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx."
13. Gesetzliche Grundlage
§ 370 AO - Steuerhinterziehung
xxx Xxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxx, xxx
x. xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx,
x. xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxx
x. xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx
xxx xxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.
xxx Xxx Xxxxxxx xxx xxxxxxxx.
xxx Xx xxxxxxxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xx xxxx Xxxxxx. Xxx xxxxxxxxx xxxxxxxx Xxxx xxxxx xx xxx Xxxxx xxx, xxxx xxx Xxxxxx
x. xx xxxxxxx Xxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx,
x. xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxx x Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx,
x. xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxx x Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxx,
x. xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx
x. xxx Xxxxxxxx xxxxx Xxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxx Xxxxxx x xxxxxxxxx xxx, Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
xxx Xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx xxxxx, xxxxx xx xxxxxx Xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx, xxxxxx xxx xx Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxx x xxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx, xxx xxx xxxx xxx Xxx xxxxxxx, xxx xxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.
xxx Xxx Xxx xxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxx, Xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx.
xxx Xxx Xxxxxxxx x xxx x xxxxxx xxxx xxxx, xxxx xxxx xxx Xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx, xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxx xxxx xxx xxx xx Xxxxxxx x Xxxxxx x xxx Xxxxxxxxxx xxxxxxxxxXX xxx Xxxxx xxx xx. Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxXXX xXXx. X x xxx xx.x.xxxx, X. xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx.
xxx Xxx Xxxxxxxx x xxx x xxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx Xxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx.
§ 371 AO - Selbstanzeige bei Steuerhinterziehung
xxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx xxxxxxxx. Xxx Xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx.
xxx Xxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx
x. xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx
xx xxx xx xxx Xxx Xxxxxxxxxxx, xxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxx xxxxxxx xxxxxx xxx, xxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx
xxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxx xxxxxxx xxxxxx xxx xxxx
xx xxx Xxxxxx xx xxx Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxxx
xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxx
xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx
xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx XxxxxxxxxxxxxXxxxxxxxx xxxx xx xxx XXxX, xxxxx XxxxxxxxxxxXxxxxxxxx xxxx xx xxx XXxX xxxx xxxxx Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxx xxx, xxxx
x. xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxx xxxxxxxx xxx xxx xxx Xxxxxx xxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxx,
x. xxx xxxx xx xxx Xxxxxx x xxxxxxxxxx Xxxxxx xxxx xxx xxxx xxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx xx.xxx Xxxx xx.xxx Xxxx xx Xxx xxxxxxxxxxx xxxx
x. xxx xx xx xxx Xxxxxx x Xxxx x Xxxxxx x xxx x xxxxxxxxx xxxxxxxxx xxxxxxxx Xxxx xxxxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxx x Xxxxxx x Xxxxxxxxx x xxx x xxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxx x xxxx xxx xxxxx xxxxx Xxxx x Xxxxxx x Xxxxxxxxx x xxx x xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx.
xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx x xxx x Xxxxxx x xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxx x Xxxxxx x xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxx xxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxx. Xxx Xxxxxx x xxx x xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxx.
xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xx xxxxx xxxx xxx xx xxx Xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx, xxxx xx xxx xxx xxx Xxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx xxx Xxxxxx xxxx xx xxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x xxxxxxxxxxx xxxxxx, xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xx xxx Xxxxxxx xxx Xxxxxx xx Xxxx x xxxx Xxxx x xxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xx xxxx xxxx xx xxx xxxxxxxxxxx xxx.
xxx Xxxx xxx xx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxx, xxx xxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxxxxxxxx xxxxx xxxxxxxx, xx xxx xxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxxxxxx xxxxxxx xxxxxx xxx. Xxx xxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx, xx xxxx Xxxxxx x xxxxxxxxxxxx.
§ 376 AO - Verfolgungsverjährung
xxx Xx xxx xx xx xxx Xxx. x Xxxx x Xx. x xxx x xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx.
xxx Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx.
§ 378 AO - Leichtfertige Steuerverkürzung
xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xx xxx Xxx. x xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. xx xxx Xxx. x xxx x xxxx xxxxxxxxxxxx.
xxx Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx.
xxx Xxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxx xxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxxxxxx xxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xx xxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxx Xxx xx xxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. xx xxx Xxxxxx x xxxx xxxxxxxxxxxx.
§ 398a AO - Absehen von Verfolgung in besonderen Fällen
xxx Xx Xxxxxxx, xx xxxxx Xxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxx x Xxxxxx x xxxx x xxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxx
x. xxx xxx xxx Xxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx xxx Xxxxxx xxxx xx xxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxx
x. xxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx:
xx xx x xxx xxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx.xxx Xxxx xxxxx xxxxxxxxxxx,
xx xx x xxx xxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx.xxx Xxxx xxxxxxxxxxx xxx x Xxx. Xxxx xxxxx xxxxxxxxxxx,
xx xx x xxx xxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx x Xxx. Xxxx xxxxxxxxxxx,
xxx Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xx xxx Xxxxxx x.
xxx Xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx.
xxx Xxx xxxx Xxxxxx x Xxxxxx x xxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx x xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxx Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.
§ 228 AO - Zahlungsverjährung
Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxx.
14. Zum Unterschied zwischen Steuerhinterziehung und Steuerverschwendung
Xx xx. Xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx: Xxxx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx XX Xxxxxx Xxxxxxxx, Xxx Xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx,x Xxx. Xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx xxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xx Xxx. Xxxx. Xxxxxxxxx xxxxx Xxxx Xxxxxxx x xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx xxxxxxxx.
Xxx xxxx xxxxxxxx Xxxxx xxx xxxx xxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxx, xxx xxx xxx xxxxxx Xxxx xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx Xxxx Xxxxxxx xx xxx xxxxxxx xx Xxxxxx xxxxxxx xx Xxx. Xxxx xx Xxxxxxx xxxxxxx xxx, xxxxx xxxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xx xxxxxxxxxxx xxxx, xxx xxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xx xxxxx xxxxxx Xxxxx.
Xxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxx xxx xxxxxx Xxxxx xxxx xx xxxxxx Xxxxxxxxxxx: Xx xxxxxx Xxxxxxx xxxxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxxx, xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxx xx. Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxx xxx xxxxxx, xxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx, xx xxxx xxx xxxxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxx, xxxx xx xxxxxx xxxx Xxxxxx xxxx. Xxx xxxxx xxxx xx xxxx Xxxxxxx
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xXxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxx xxxxx xxxxxx xxxx Xxx. Xxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxx.
xXxxx xxx xxxxxxxxxxxxx Xxxx xxx XxXXxXxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx, Xxxxxx Xxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxx xxxxxx xxxx Xxx. Xxxxx. Xxxxx xxx Xxxxxxxxxxxxx! Xxxxxxxxxxx!
xXxxx Xxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxx xxxx xxxx xxx xxx Xxxx xxxxxxxx xx,x Xxx. Xxxx xxxxx x,x Xxx. Xxxxx. Xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxx xxxx Xxxxx xxxx xxx x Xxx xxx Xxx. Xxxxx.
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Xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx, xxx xxx xxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx.Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx: Xxxx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx. Xxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx
15. Zum Gebaren des Staates in Sachen Steuerhinterziehung
Xxxxxx Xxxxxxx xxxx xxxxx xxxxxxx, xxxx Xxxxx Xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxx Xxxx xx xxx Xxxxxxx xxxxxxxx xxx xxxxx xx Xxxxx xxxx Xxxxxxx xxxxxxxxxxx xxxxx xxxx. Xxx XXXX xxxxxxxx xxxxxxxx: "Xxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx! Xxx xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxxx xxx Xxxxxx: Xxx xxxxx xxx xx xxx xxxxxxx, xxx xxxxxxxx Xxxx" xXxxxxXxxxxx xxx x.x.xxxxx.
Xxxx xxx xxxxxxxxxxxx Xxxxxx: Xxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx x xxx xxx xx xxx Xxxxxxxxxxxxxxxxx. Xx xxxxxx xx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxx xxx. Xxxx xxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxx: Xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx xxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
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16. Zur Förderung von Denunzianten und Datenhehlerei
Xxx xxxxxxxx Xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx: xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
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Spekulationsverluste: Verlustrealisierung kein Gestaltungsmissbrauch
Quelle: https://www.steuerrat24.de/steuerratgeber/kapitalertraege/1839-selbstanzeige-bei-steuerhinterziehung-verschaerfte-bedingungen-fuer-die-strafbefreiung-ab-2015.html

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