{"id":1594,"date":"2026-10-09T05:03:32","date_gmt":"2026-10-09T03:03:32","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1594"},"modified":"2026-10-09T05:03:32","modified_gmt":"2026-10-09T03:03:32","slug":"knp-840-d77855303f31","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-840-d77855303f31\/","title":{"rendered":"Sel\u00adv\u00adan\u00admel\u00addel\u00adse med straf\u00adfri\u00adhed: Det tyske for\u00adbunds\u00adkam\u00admer for skat\u00adter\u00e5d\u00adgi\u00adve\u00adre adva\u00adrer mod afskaffelse"},"content":{"rendered":"<p>Den, der har beg\u00e5et en fejl over for skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne, kan under vis\u00adse beting\u00adel\u00adser i Tysk\u00adland selv anmel\u00adde sig og der\u00admed opn\u00e5 straf\u00adfri\u00adhed. Det\u00adte instru\u00adment er i \u00f8je\u00adb\u00adlik\u00adket gen\u00adstand for poli\u00adtisk debat. Som led i en hand\u00adlings\u00adplan mod skat\u00adte- og \u00f8ko\u00adno\u00admisk kri\u00admi\u00adna\u00adli\u00adtet dis\u00adku\u00adte\u00adres det at afs\u00adkaf\u00adfe den straf\u00adfri\u00adheds\u00adgi\u00adven\u00adde sel\u00advan\u00adgi\u00advel\u00adse i sin nuv\u00e6\u00adren\u00adde form. Det tyske for\u00adbund for skat\u00adter\u00e5d\u00adgi\u00adve\u00adre (BStBK) har nu i en udta\u00adlel\u00adse fra den 2. okto\u00adber 2026 klart taget afstand fra det\u00adte forslag.<\/p>\n<h2>Hvad er en selvangivelse, der medf\u00f8rer straffrihed?<\/h2>\n<p>Sel\u00adv\u00adan\u00admel\u00addel\u00adse med straf\u00adfri\u00adhed er regu\u00adler\u00adet i skat\u00adtel\u00adoven. Den giver skat\u00adtep\u00adlig\u00adti\u00adge mulig\u00adhed for p\u00e5 eget initia\u00adtiv at ret\u00adte fejlag\u00adti\u00adge eller ufulds\u00adt\u00e6n\u00addi\u00adge sel\u00advan\u00adgi\u00advel\u00adser, beta\u00adle de mang\u00adlen\u00adde skat\u00adter og der\u00admed und\u00adg\u00e5 straf\u00adfe\u00adret\u00adlig for\u00adf\u00f8l\u00adgel\u00adse. Det afg\u00f8\u00adren\u00adde er, at anmel\u00addel\u00adsen er fulds\u00adt\u00e6n\u00addig og fri\u00advil\u00adlig, og at den indgi\u00adves, inden myn\u00addig\u00adhe\u00adder\u00adne selv tager aff\u00e6re.<\/p>\n<h2>Hvad kritiserer BStBK?<\/h2>\n<p>BStBK underst\u00adre\u00adger, at virksom\u00adhe\u00adder og ogs\u00e5 pri\u00advat\u00adper\u00adsoner ope\u00adre\u00adrer i et sta\u00addig mere kom\u00adpl\u00adekst skat\u00adte\u00adm\u00e6s\u00adsigt mil\u00adj\u00f8. Is\u00e6r for sm\u00e5 og mel\u00adlem\u00ads\u00adto\u00adre virksom\u00adhe\u00adder er det trods omhyg\u00adge\u00adli\u00adge inter\u00adne pro\u00adces\u00adser og vel\u00adfun\u00adger\u00aden\u00adde skat\u00adteo\u00adver\u00adhol\u00addel\u00adse n\u00e6s\u00adten umu\u00adligt at ude\u00adluk\u00adke enhver fejl eller fejl\u00advur\u00adde\u00adring p\u00e5 for\u00adh\u00e5nd. Skat\u00adte\u00adju\u00adri\u00addis\u00adke for\u00adhold opdages til tider f\u00f8rst efter\u00adf\u00f8l\u00adgen\u00adde eller \u00e6nd\u00adrer sig som f\u00f8l\u00adge af ny retspraksis.<\/p>\n<p>Efter kam\u00adme\u00adrets opfat\u00adtel\u00adse ska\u00adber de g\u00e6l\u00adden\u00adde reg\u00adler en vig\u00adtig balan\u00adce: Den, der opdager en fejl og selv afs\u00adl\u00f8\u00adrer den, skal ikke straks bli\u00adve udsat for straf\u00adfe\u00adret\u00adli\u00adge for\u00adan\u00adstalt\u00adnin\u00adger. Det\u00adte frem\u00admer skat\u00adte\u00e6r\u00adlig\u00adhed og moti\u00adve\u00adrer til fri\u00advil\u00adlig afs\u00adl\u00f8ring i stedet for at skju\u00adle&nbsp;fejl.<\/p>\n<h2>Hvad betyder det for klienterne?<\/h2>\n<p>For pri\u00advat\u00adper\u00adsoner og virksom\u00adhe\u00adder er den straf\u00adbe\u00adfri\u00aden\u00adde fri\u00advil\u00adli\u00adge anmel\u00addel\u00adse et vig\u00adtigt reds\u00adkab inden for skat\u00adtestraf\u00adret\u00adten. Den giver mulig\u00adhed for p\u00e5 eget ans\u00advar at ret\u00adte op p\u00e5 en van\u00adskel\u00adig situa\u00adti\u00adon. Skul\u00adle det\u00adte reds\u00adkab bli\u00adve afs\u00adkaf\u00adfet eller v\u00e6sent\u00adligt inds\u00adkr\u00e6n\u00adket, kun\u00adne selv fejl beg\u00e5et i god tro med\u00adf\u00f8\u00adre bety\u00adde\u00adligt alvor\u00adli\u00adge\u00adre juri\u00addis\u00adke kon\u00adsek\u00adven\u00adser end hidtil.<\/p>\n<ul>\n<li>Sel\u00adv\u00adan\u00admel\u00addel\u00adsen skal v\u00e6re fulds\u00adt\u00e6n\u00addig og omfat\u00adte alle urig\u00adti\u00adge oplysninger.<\/li>\n<li>Den skal indgi\u00adves inden p\u00e5be\u00adgyn\u00addels\u00aden af en eks\u00adtern kon\u00adtrol eller en ransagning.<\/li>\n<li>De und\u00add\u00adrag\u00adne skat\u00adter, inklu\u00adsi\u00adve ren\u00adter, skal beta\u00adles efterf\u00f8lgende.<\/li>\n<li>Ved st\u00f8r\u00adre bel\u00f8b i skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse p\u00e5l\u00e6g\u00adges der desu\u00adden et strafgebyr.<\/li>\n<\/ul>\n<p>Den poli\u00adtis\u00adke pro\u00adces er end\u00adnu ikke afs\u00adlut\u00adtet. Det st\u00e5r i \u00f8je\u00adb\u00adlik\u00adket \u00e5bent, om og i hvil\u00adken form afs\u00adkaf\u00adfel\u00adsen vil fin\u00adde sted. For alle, der er i tvivl om, hvor\u00advidt der er behov for kor\u00adrek\u00adtio\u00adner i deres sel\u00advan\u00adgi\u00advel\u00adser, kan det beta\u00adle sig at s\u00f8ge skat\u00adter\u00adet\u00adlig r\u00e5d\u00adgiv\u00adning i god tid. Mulig\u00adhe\u00adden for strafrit sel\u00advan\u00adgi\u00advel\u00adse g\u00e6l\u00adder nem\u00adlig kun, s\u00e5 l\u00e6n\u00adge den er fast\u00adsat i&nbsp;loven.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/gesetzgebung-politik\/abschaffung-der-strafbefreienden-selbstanzeige_168_699748.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>BStBK adva\u00adrer mod den plan\u00adlag\u00adte afs\u00adkaf\u00adfel\u00adse af den straf\u00adbe\u00adfri\u00aden\u00adde fri\u00advil\u00adli\u00adge tils\u00adt\u00e5el\u00adse \u2013 med bety\u00adde\u00adli\u00adge kon\u00adsek\u00adven\u00adser for SMV\u2019er og privatpersoner.<\/p>","protected":false},"author":1,"featured_media":1404,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[335,293,352,350,351,349],"class_list":["post-1594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-abgabenordnung","tag-bstbk","tag-kmu","tag-selbstanzeige","tag-steuer-compliance","tag-steuerstrafrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1594"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1594\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1404"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}