What is the 379 section

Section 379 AO - Tax risk

(1) (1) An administrative offense is committed by anyone who willfully or recklessly

  1. Issues receipts that are factually incorrect,

  2. Puts documents on the market for a fee,

  3. Business transactions or operational processes that are required to be posted or recorded by law are not recorded or are factually incorrectly recorded, or have been recorded, booked or allowed to be recorded,

and thereby enables taxes to be reduced or unjustified tax advantages to be obtained.

(1) Editor's note:

Section 379 (1) AO in the version of Article 1 of the Act on Protection from Tampering with Digital Basic Records of December 22, 2016 (Federal Law Gazette I p. 3152), entered into force on December 29, 2016 - see Article 3 of the Act of December 22, 2016 December 2016; to be applied for the first time for calendar years after the end of December 31, 2019 - see Article 97 Section 30 Paragraph 1 Clause 1 and Paragraph 3 EGAO

(2) An administrative offense is committed by anyone who willfully or carelessly

  1. contravenes an ordinance pursuant to Section 117c (1) or an enforceable order based on such an ordinance, insofar as the ordinance refers to this fine provision for a specific offense,(3)

  2. contrary to Section 138k sentence 1, does not state the cross-border tax structure implemented by him in the tax return, or does not correctly, completely or does not timely,

(2) Editor's note:

Section 379 (2) number 1 AO in the version of Article 1 of the Tax Avoidance Control Act of 23 June 2017 (Federal Law Gazette I, p. 1682), to be applied to all proceedings pending on 25 June 2017, unless otherwise specified - see application provision Article 97 Section 1 (12) sentence 1 EGAO

(3) Editor's note:

Section 379 (2) number 1b AO inserted by Article 13 of the AIFM Tax Adjustment Act of December 18, 2013 (Federal Law Gazette I p. 4318)

(4) Editor's note:

Section 379 (2) number 1c AO inserted by Article 1 of the Act to Implement the Changes to the EU Administrative Assistance Directive and other measures against profit cuts and shifts from December 20, 2016 (Federal Law Gazette I, p. 3000), to be applied from December 24 2016 - see article 19 paragraph 1 of the law of December 20, 2016

(5) Editor's note:

Section 379 (2) number 1d AO inserted by Article 1 of the Tax Avoidance Control Act of June 23, 2017 (Federal Law Gazette I, p. 1682), to be applied for the first time to facts subject to notification that have been implemented after December 31, 2017 - see application provision Article 97, Section 32 Paragraph 1 EGAO

(4) (6) The administrative offense according to paragraph 1 sentence 1 numbers 1 and 2, paragraph 2 numbers 1a, 1b and 2 as well as paragraph 3 can be punished with a fine of up to 5,000 euros if the act cannot be punished according to § 378.

(6) Editor's note:

Section 379 (4) AO in the version of Article 1 of the Tax Avoidance Control Act of June 23, 2017 (Federal Law Gazette I, p. 1682), to be applied to all proceedings pending on June 25, 2017, unless otherwise specified - see application provision Article 97 Section 1 Paragraph 12 sentence 1 EGAO.

Section 379 (1) sentence 1 of the Tax Code in the version applicable on December 29, 2016 shall be applied for the first time for calendar years after the end of December 31, 2019 - see application provision Article 97, Section 30 (1) sentence 1 EGAO.

(5) (7) The administrative offense according to paragraph 2 number 1c can be punished with a fine of up to 10,000 euros if the act cannot be punished according to § 378.

(6) (7) The administrative offense according to paragraph 1 sentence 1 numbers 3 to 6 can be punished with a fine of up to 25,000 euros if the act cannot be punished according to § 378.

(7) (7) The administrative offense according to paragraph 2 numbers 1 and 1d to 1g can be punished with a fine of up to 25,000 euros if the act cannot be punished according to § 378.

(7) Editor's note:

Section 379 (5) to (7) AO inserted by Article 1 of the Tax Avoidance Control Act of 23 June 2017 (Federal Law Gazette I, p. 1682), to be applied to all proceedings pending on 25 June 2017, unless otherwise specified - see application provision Article 97 Section 1 Paragraph 12 sentence 1 EGAO.

Section 379 (5) and (6) AO shall be applied for the first time for calendar years after the end of December 31, 2019 - see application provision Article 97, Section 30 (1) sentence 1 EGAO.

On § 379: Amended by G of April 28, 2006 (Federal Law Gazette I p. 1095), December 8, 2010 (Federal Law Gazette I p. 1768), June 26, 2013 (Federal Law Gazette I p. 1809), December 18, 2010 (Federal Law Gazette I, p. 1768), . 2013 (BGBl I p. 4318), July 25, 2014 (BGBl I p. 1266), December 20, 2016 (BGBl I p. 3000), December 22, 2016 (BGBl I p. 3152), 23 . 6. 2017 (Federal Law Gazette I p. 1682) and December 21, 2019 (Federal Law Gazette I p. 2875).