The draft the new regulations currently circulating. For this design, the following points: first
There will be no surcharge (in addition to interest) of 5%.
second Even ads that are pending delivery of the law brought out, even with only partial Nacherklärung so far (!) For fiscal impunity. Thus, the Federal Court Judgement of 20.05.2010 (abolition of the partial self-disclosure, see Beyer, AO-StB 2010, 195) does not apply.
third Even ads that after the announcement of the Act be given shall be effective only if "clean sweep" is made. "MotoGP Champion" means that all time periods and tax types that are vejährt not criminal, must be nacherklärt.
4th If the self-disclosure within the meaning of point 3 is incomplete or incorrect, but this is only harmful if the person knew or this "a reasonable appraisal of the situation had expected" (§ 371 para 2, No. 3 AO-Draft) . will be crucial if so far simple negligence hurt in practice ("must-know" means gemäßt § 122 para 2 BGB negligence).
5th In future, a self-ad already announced a test arrangement is ineffective (previously only appearance at the auditor). If necessary. alive the possibility of self-display after completion of the audit back to (unclear).
still subject to the above points have not yet. On 08/12/2010, the Federal Cabinet discussed the draft.
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