Tax claims

Tax claims arise from the public-law tax liability relationship (Steuerschuldverhältnis) and require that a specific set of facts defined in a tax law be fulfilled, giving rise to an obligation to pay (§ 38 Abgabenordnung [Fiscal Code]). The claims arising from the tax liability relationship include • the tax claim, • the claim to tax reimbursement, • the claim in respect of liability, • the claim to tax ancillary levies, • the claim to reimbursement of tax claims paid or repaid without legal basis, and • the tax reimbursement claims regulated in the individual tax laws (§ 37 Abgabenordnung). In addition to the various taxes, such as • income tax, • trade tax, • property tax, • capital gains tax, etc., the tax ancillary levies, such as • delay charges, • late-filing surcharges, • interest, • late-payment surcharges, • coercive fines are also counted among the tax claims.