Die Mehrheit der Landesfinanzminister hat sich darauf geeinigt, zusätzlich zu 6% Zinsen p.a. auch einen sog. Strafzuschlag gesetzlich vorzusehen. It remains to be seen whether these Neuregelgung is actually decided by the legislature.
problem: ME is already the term "punitive" problematic, because a penalty is contrary to the amnesty and its substance is not constitutionally provided.
therefore tried the policy currently seems, the surcharge now conceptually justified as an "administrative fee". A self-display to trigger administrative expenses, which is a flat rate to be charged (State Finance of Baden-Wuerttemberg v. 01.27.2011).
But this "trick" the legislature is in my opinion very questionable: in the process of self-display is no additional to see performance of the authority under a voluntary disclosure because the Authority simply comply with their tax problem. The tax would have to make it even if for example, by third parties - and not by the self-disclosure - would have received the information (eg display by a former employee or former partner). A fee may charge after the constitutional principle of equivalence and are required only when this additional adequate power is facing.
Source: Communication from the Registry KONLUS in the "News" in the next AO-tax Advisor 2 / 2011 (published on 02.20.2011)
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