Bekämpfung der Steuerhinterziehung und der Steueroasen

Es gab einmal einige Staaten, die noch so etwas wie ein Bankgeheimnis hatten und dem deutschen Fiskus nicht die gewünschten Auskünfte in Steuersachen erteilten. So blieben dem Fiskus gar manche Euros bei ausländischen Banken verborgen und damit auch die entsprechenden Kapitalerträge in der Steuererklärung .... Dieses schöne Märchen hat ganz wesentlich der deutsche Finanzminister Steinbrück beendet. Er hatte den sog. Steueroasen den Kampf angesagt und diesen Kampf letztlich beim Weltfinanzgipfel der G 20-Staaten in London im April 2009 gewonnen. Trotzdem baut er mit dem "Steuerhinterziehungsbekämpfungsgesetz" vom 29.7.2009 noch zusätzlich eine gewaltige Drohkulisse auf und führt verschärfte Prüfungs- und Aufbewahrungspflichten für wohlhabende Steuerzahler ein.

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1. Vorab: Wo bei der Steuerhinterziehungsbekämpfung angesetzt wird

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2. Drohkulisse gegen Steuerzahler mit Geschäftsbeziehungen zu Steueroasen

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Die neue Regelung in § 51 EStG im Wortlaut

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Verordnung zur Umsetzung des Steuerhinterziehungsbekämpfungsgesetzes

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Welche Staaten gelten aktuell als Steueroasen?

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3. Verschärfte Mitwirkungspflichten bei Bankverbindungen zu Steueroasen

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Wenn Sie die Abgabe der eidesstattlichen Versicherung verweigern

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Die neue Regelung in § 90 Abs. 2 AO im Wortlaut

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xxx Xxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxx Xxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx XXXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xx Xxxxx xxxxx xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxx xxxxx xxxx xx xxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xx xxxx xxxx Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx.

Die neue Regelung in § 162 Abs. 2 AO im Wortlaut

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxx xxx xx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx.

xxx Xx xxxxxxxxx xxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxx xxxx xxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxxxxxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx, xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xx xxx xxxxxxxx xxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x xxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x xxxxxxxxx xxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx.

"Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxxxxx

xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx XXXXxXxxxxxxx xxxxxxxx,

xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx.

Xxxx xxxx xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx."

xXXXxXxxxxxxxxxxxxxxx xxx xx.x.xxxxx

4. Außenprüfung auch bei wohlhabenden Bürgern generell zulässig

Xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxx. x XXx. Xxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx, "xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx", x. X. xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxx. x Xx. x XXx.

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxx x Xxxxxxx XXX xxxx xxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx "xxxx Xxxxxx" xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXx.

Xxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxx Xxxxx x xxx xxx Xxx. x Xx. x XXx.

Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xXxx. xx xx xx Xxx. x XXXXx. Xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXX: Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxx.xxx XXX xx Xxxx. Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx xxx.xxx XXX xxxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx xxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xx Xxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx. Xxxx xxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx XXx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx Xxxxx x.

Die neue Regelung in § 193 AO im Wortlaut

Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

xxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx.

xxx Xxx xxxxxxx xxx xxx xx Xxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx,

x. xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx,

x. xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx.

x. xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxx xxxxxxxxx.

"Xxx xxxxx xxxxx xxxxx, xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxx."

xXxxxxXxxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx

5. Pflicht zur Aufbewahrung von Unterlagen bei wohlhabenden Bürgern

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxx XXx.

Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx.xxx XXX xx Xxxx xxxxx, xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx XXx.

Xxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxx Xxxxx x xxx xxxx Xxxx x XXx.

Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xXxx. xx xx xx Xxx. x XXXXx. Xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxx xxxxx xxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx Xxx xxxx Xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xx. x, Xxx. x XXx.

Xx Xxxxxxx, xx xxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xx, xxxx xxx Xxxxxxxxx Xxx xxxx xxx Xxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxx, xxxxxxxxx xxxx xxx xxx Xxxxxxxx.

XXXXXXXXX: Xx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxx xxx x xxxx xxxx xxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx.xxx XXX xxxxxxxxxx xxxxxxxx xx xxx Xxx. xx XX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxx "Xxxxxxxx" xxx Xxxxxxxxxxx xxxxxxxxxxxxx.

Die neue Regelung in § 147a AO im Wortlaut

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxxxxx x Xxxxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx.xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx.xxx Xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxx x xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx, xx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxx xxx xxx.xxx Xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxxxx xxxxxxxx xxxx. xx xxx Xxxxxx x, Xxxxxx x Xxxx x xxx xxx Xxxxxxxx x xxx x xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx x xxx x xxx x xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxx x xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxxxx xxxxxxxxxxxx xxx.

"Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx:

Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx."

xXxxx Xxxxxxxxxxx xx x.x.xxxx xx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx

6. Bargeldkontrollen: Auch Steuervergehen und Sozialbetrug im Visier

Xxx Xxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx xx.x.xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx XX xxxxxx:

  • Xxx Xxxxxx xxxxxxxxx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxxxxx, xxxxxx xx xxxxxxxxx xxxxxx xxxx xxx x xxxx xx xxxxx Xxx xxxxxxx Xxxx xxx x xxxx xxx Xxx xx xxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xx xxxxxxxxxx xxx xxx Xxx. x XxxxXXx.
  • Xxx Xxxxxx xxx xxx XX xxxx xx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx! Xxx Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx Xxx xxxxxxxxxx! xXxx. x XXxXxxxxxxxxx xxxxxxxxx xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx Xxxxxxxxx xxx xxxxxxx xxx xx.xxx XXX xxx xxxx xxxxxxx xxx x Xxx. xx Xxxx x XxxxXXx.

Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx x.x.xxxx.

XXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx XXx, Xxxxxxxxxxxxxxxxx xxx xxx XXx, Xxxxxxxxxxxxxxxxx xxx xxx XXx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXx.

Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxx xxx Xxxxxxxx xxx xx.xxx XXX x xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XxxxXXx.

Die neue Regelung im Zollverwaltungsgesetz im Wortlaut

xx x XxxxXX x Xxxxxxxx xxx Xxxxxxxxxxxxxx

xxx ....

xxxx Xxx Xxxxxxx xxx Xxxxxxxxxx, xxx xx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xx. Xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXx. XX Xx. X xxx X. xx xx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx, xxxx xx Xxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x Xxxxxx xx xxx XXX XXX xxxx xx xx Xxxxxx x Xxxxxx x xxx XXX XX, xxxx xxxxxxxxxxx xxx Xxxxxxxx x xxx x xxx x, xxx xxxx xx xxx xx xxx xxx xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx, xxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxx Xxxxxxxxxxx xx Xxxxx xxx xxx Xxx. x xxx Xxxxxxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxx xx Xxxxx xxx xx x Xxx. xx xxx Xxxxxxxxxxxxxxxxxxx.

xx xxx XxxxXX x xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

xxx ....

xxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx xx x Xxx. xx xxx xxxx xxx Xxxxxxxxx x xxx xx xxxxxxxxxxxx xxx, xxxxxxxxxxxxxxxx Xxxxx xxxxxxx, xxxxxxxxxxx xxx xxxxxx. Xxx Xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxx, xxx xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxx, xxxxxx Xxxxxxxxx xxx xxxxx xx xx x Xxxxxx xx Xxxx x xxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx.Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxx xx xxx Xxx. x, xxx xxxx xx xxx Xxxxxx x Xxxxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx.

"Xxx Xxxx xxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxxx.

Xxx xxxxxxx xx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx",

xXxxxx Xxxxxxxxxxxx, XXX, xx x.x.xxxxx

7. EU-Zinssteuer: Ende der Ausnahmeregelung in Sicht

Xxxxxxxxxxx xxxxxxxxx xxx XXxXxxxxxxxxxxxxxx x xxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx x xxxx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx XxxxxxXXxXxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxx xxx Xxx Xxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxx xxxxxxx xx x xxx xxx xxxxxxxxxxx xxxxx xx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxx.

Xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxx xxxx xx xxxxx, xxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxx xxx Xxx Xxxxxx xxx xxx XX xxx "Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx XXXX Xxxxxxxx" xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xx xxx XXxXxxxxxxxxxxxxx xxxxxxxxXX xxx x.x.xxxxx.

Xxxxxx Xxx xxxxxxx xxx xx xxxxxxxxx Xxxxx xxxxxxxx xx xxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx Xxxxxxx xxxxx xxxxxxx xxx xxxxxxx XXxXxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

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8. Maßnahmen der EU zur Verbesserung des Informationsaustauschs

Xx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxxx xxxxxx xx xxx XX xxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxx xxxxx Xxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx.

Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx x"xxxx xxxxxxxxxx"x xx Xxxxxxxxxxxxx xx xxxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx x.x. xxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx XX xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx:

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