{"id":1596,"date":"2026-10-09T06:04:13","date_gmt":"2026-10-09T04:04:13","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1596"},"modified":"2026-10-09T06:04:13","modified_gmt":"2026-10-09T04:04:13","slug":"knp-843-82016e647faa","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-843-82016e647faa\/","title":{"rendered":"Nyt afkryds\u00adnings\u00adfelt i sel\u00advan\u00adgi\u00advel\u00adsen: BMF pr\u00e6cise\u00adrer, hvad kode 500 betyder"},"content":{"rendered":"<p>Hvis du i \u00e5r har udfyldt din indkomst\u00adskat\u00adte- eller moms\u00adan\u00adgi\u00advel\u00adse, er du m\u00e5s\u00adke st\u00f8dt p\u00e5 en nyhed: F\u00f8r det hid\u00adtidi\u00adge fri\u00adtekst\u00adfelt til supp\u00adle\u00adren\u00adde oply\u00ads\u00adnin\u00adger til skat\u00adte\u00adan\u00adgi\u00advel\u00adsen skal skat\u00adtey\u00adder\u00adne nu f\u00f8rst v\u00e6l\u00adge en kon\u00adkret situa\u00adti\u00adon. Det\u00adte sker via den s\u00e5kald\u00adte kode 500, et nyind\u00adf\u00f8rt afkryds\u00adnings\u00adfelt i de offi\u00adci\u00adel\u00adle skemaer.<\/p>\n<h2>Hvad ligger der bag tallet 500?<\/h2>\n<p>Det tid\u00adli\u00adge\u00adre fri\u00adtekst\u00adfelt fand\u00adtes aller\u00ade\u00adde. Det nye er, at bru\u00adger\u00adne nu, inden de ind\u00adtas\u00adter noget, skal v\u00e6l\u00adge en begrun\u00addel\u00adse, der for\u00adkla\u00adrer, hvor\u00adfor de angi\u00adver yder\u00adli\u00adge\u00adre oply\u00ads\u00adnin\u00adger. If\u00f8l\u00adge det tyske fin\u00adans\u00admi\u00adnis\u00adte\u00adri\u00adum skal den\u00adne struk\u00adture\u00adrede frem\u00adgangs\u00adm\u00e5\u00adde f\u00f8rst og frem\u00admest hj\u00e6l\u00adpe bor\u00adge\u00adre, der ikke mod\u00adta\u00adger skat\u00adter\u00e5d\u00adgiv\u00adning, og g\u00f8re bru\u00adgen af fel\u00adtet mere forst\u00e5elig.<\/p>\n<p>\u00c6ndrin\u00adgen skab\u00adte imid\u00adlert\u00adid for\u00advir\u00adring og rejs\u00adte sp\u00f8rgs\u00adm\u00e5l i praks\u00adis. Man\u00adge skat\u00adter\u00e5d\u00adgi\u00adve\u00adre og skat\u00adtey\u00adde\u00adre spe\u00adku\u00adle\u00adre\u00adde p\u00e5, om afkryds\u00adnings\u00adfel\u00adtet med\u00adf\u00f8\u00adrer nye juri\u00addis\u00adke forp\u00adlig\u00adtel\u00adser, eller om et for\u00adkert valg kun\u00adne have nega\u00adti\u00adve konsekvenser.<\/p>\n<h2>DStV og BVL f\u00f8lger op hos&nbsp;BMF<\/h2>\n<p>Den tyske skat\u00adter\u00e5d\u00adgi\u00adver\u00adfo\u00adrening (DStV) og den tyske sam\u00admen\u00ads\u00adlut\u00adning af l\u00f8ns\u00adkat\u00adteh\u00adj\u00e6lps\u00adfo\u00adren\u00adin\u00adger (BVL) hen\u00advend\u00adte sig i for\u00e5\u00adret 2026 til BMF med en f\u00e6l\u00adles hen\u00adven\u00addel\u00adse. I cen\u00adtrum stod kon\u00adkre\u00adte sp\u00f8rgs\u00adm\u00e5l: Med\u00adf\u00f8\u00adrer afkryds\u00adnings\u00adfel\u00adtet nye oply\u00ads\u00adning\u00adsp\u00adlig\u00adter? Hvil\u00adke kon\u00adsek\u00adven\u00adser har et for\u00adkert eller fejlag\u00adtigt valg for forp\u00adlig\u00adtel\u00adser til skat\u00adte\u00adkor\u00adrek\u00adti\u00adon, for pro\u00adce\u00addu\u00adre\u00adbe\u00adstem\u00admel\u00adser eller end\u00adda for straf\u00adfe\u00adret\u00adli\u00adge skatteregler?<\/p>\n<h2>BMF giver klare&nbsp;svar<\/h2>\n<p>Fin\u00adans\u00admi\u00adnis\u00adte\u00adriet (BMF) har i et brev af 18. sep\u00adtem\u00adber 2026 (sagsnr. IV A 5 \u2013 O 1000\/05888\/028\/009) reage\u00adret og taget klart stil\u00adling. Her f\u00f8l\u00adger et over\u00adblik over de vig\u00adtigs\u00adte punkter:<\/p>\n<ul>\n<li><strong>Rent st\u00f8t\u00adten\u00adde funk\u00adti\u00adon:<\/strong> Afkryds\u00adnings\u00adfel\u00adtet tje\u00adner ude\u00adluk\u00adken\u00adde som vej\u00adled\u00adning og har ingen selvs\u00adt\u00e6n\u00addig juri\u00addisk betydning.<\/li>\n<li><strong>Ingen nye oply\u00ads\u00adnings\u00adforp\u00adlig\u00adtel\u00adser:<\/strong> Num\u00adme\u00adret 500 med\u00adf\u00f8\u00adrer ingen forp\u00adlig\u00adtel\u00adser, der ikke aller\u00ade\u00adde eksisterede.<\/li>\n<li><strong>Ingen indvir\u00adk\u00adning p\u00e5 \u00a7 153 i skat\u00adtel\u00adoven (AO):<\/strong> Forp\u00adlig\u00adtel\u00adsen til at ret\u00adte fejl, der opdages efter\u00adf\u00f8l\u00adgen\u00adde, for\u00adbli\u00adver u\u00e6nd\u00adret. Afkryds\u00adnings\u00adfel\u00adtet \u00e6nd\u00adrer ikke noget herved.<\/li>\n<li><strong>Ingen indvir\u00adk\u00adning p\u00e5 \u00a7 173 i skat\u00adtel\u00adoven (AO):<\/strong> Sp\u00f8rgs\u00adm\u00e5\u00adlet om, hvor\u00advidt der efter\u00adf\u00f8l\u00adgen\u00adde kom\u00admer nye oply\u00ads\u00adnin\u00adger frem, som der\u00admed beret\u00adti\u00adger en \u00e6nd\u00adring af skat\u00adte\u00adbes\u00adlut\u00adnin\u00adgen, p\u00e5vir\u00adkes ikke af afkrydsningsfeltet.<\/li>\n<li><strong>Ingen straf\u00adfe\u00adret\u00adli\u00adge kon\u00adsek\u00adven\u00adser ved fejlag\u00adtig valg:<\/strong> Hvis man ved en fejl v\u00e6l\u00adger den for\u00adker\u00adte begrun\u00addel\u00adse, med\u00adf\u00f8\u00adrer det ingen straf\u00adfe\u00adret\u00adli\u00adge kon\u00adsek\u00adven\u00adser p\u00e5 skatteomr\u00e5det.<\/li>\n<\/ul>\n<h2>Hvad betyder det for skattepligtige og r\u00e5dgivere?<\/h2>\n<p>Pr\u00e6cis\u00ade\u00adrin\u00adgen fra BMF er en god nyhed. Det nye afkryds\u00adnings\u00adfelt er ikke en fald\u00adgru\u00adbe og med\u00adf\u00f8\u00adrer ingen yder\u00adli\u00adge\u00adre risi\u00adci. Den, der bru\u00adger fri\u00adtekst\u00adfel\u00adtet og ved den lej\u00adlig\u00adhed afkryd\u00adser den for\u00adker\u00adte kate\u00adgo\u00adri, beh\u00f8\u00adver ikke at fryg\u00adte sank\u00adtio\u00adner. Det er indhol\u00addet i sel\u00adve fri\u00adtekst\u00adfel\u00adtet, der er afg\u00f8rende.<\/p>\n<p>For skat\u00adter\u00e5d\u00adgi\u00adve\u00adre bety\u00adder udta\u00adlel\u00adsen fra det tyske fin\u00adans\u00admi\u00adnis\u00adte\u00adri\u00adum st\u00f8r\u00adre rets\u00adsik\u00adker\u00adhed i det dag\u00adli\u00adge arbej\u00adde med de nye for\u00admu\u00adla\u00adrer. For kli\u00aden\u00adter uden skat\u00adter\u00e5d\u00adgiv\u00adning hj\u00e6l\u00adper afkryds\u00adnings\u00adfel\u00adtet med over\u00adho\u00adve\u00addet at udnyt\u00adte fri\u00adtekst\u00adfel\u00adtet p\u00e5 en meningsfuld m\u00e5de.<\/p>\n<p>Hvis man er i tvivl om, hvor\u00advidt og hvor\u00addan man skal angi\u00adve supp\u00adle\u00adren\u00adde oply\u00ads\u00adnin\u00adger i sin sel\u00advan\u00adgi\u00advel\u00adse, g\u00f8r man klogt i at dr\u00f8f\u00adte det med en skat\u00adter\u00e5d\u00adgi\u00adver i det kon\u00adkre\u00adte tilf\u00e6lde.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/finanzverwaltung\/neues-ankreuzfeld-ergaenzende-angaben-zur-steuererklaerung_164_699666.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>Fin\u00adans\u00admi\u00adnis\u00adte\u00adriet pr\u00e6cise\u00adrer: Det nye afkryds\u00adnings\u00adfelt med kode 500 i sel\u00advan\u00adgi\u00advel\u00adsen med\u00adf\u00f8\u00adrer ingen nye forp\u00adlig\u00adtel\u00adser og ingen straf\u00adfe\u00adret\u00adli\u00adge risici.<\/p>","protected":false},"author":1,"featured_media":1406,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[335,313,37,359,294,358],"class_list":["post-1596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-abgabenordnung","tag-bmf-schreiben","tag-einkommensteuer","tag-kennziffer-500","tag-steuerberater","tag-steuererklaerung"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1596","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=1596"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1596\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1406"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}