For\u00adbunds\u00adfin\u00adans\u00admi\u00adnis\u00adter Lars Kling\u00adbeil og for\u00adbunds\u00adjus\u00adtits\u00admi\u00adnis\u00adter Dr. Ste\u00adfa\u00adnie Hubig har i f\u00e6l\u00adless\u00adkab frem\u00adlagt en hand\u00adlings\u00adplan, der skal bek\u00e6m\u00adpe skat\u00adte- og \u00f8ko\u00adno\u00admisk kri\u00admi\u00adna\u00adli\u00adtet i Tysk\u00adland langt mere bes\u00adlut\u00adsomt. Der fore\u00adlig\u00adger end\u00adnu ikke kon\u00adkre\u00adte lov\u00adfors\u00adlag, men de plan\u00adlag\u00adte for\u00adan\u00adstalt\u00adnin\u00adger er vid\u00adtr\u00e6k\u00adken\u00adde og vedr\u00f8\u00adrer b\u00e5de virksom\u00adhe\u00adder og privatpersoner.<\/p>\n
Told\u00adv\u00e6\u00adse\u00adnet skal opret\u00adte et f\u00e6l\u00adles cen\u00adter til bek\u00e6m\u00adpel\u00adse af skat\u00adte- og \u00f8ko\u00adno\u00admisk kri\u00admi\u00adna\u00adli\u00adtet, hvor skat\u00adtein\u00adspek\u00adt\u00f8\u00adrer fra dels\u00adtat\u00ader\u00adne og tol\u00addef\u00adter\u00adfor\u00adske\u00adre fra for\u00adbunds\u00adre\u00adgeringen skal arbej\u00adde sam\u00admen. Det f\u00e6l\u00adles cen\u00adter for ter\u00adror\u00adbek\u00e6m\u00adpel\u00adse tje\u00adner som for\u00adbil\u00adle\u00adde. Sidel\u00f8\u00adben\u00adde her\u00admed er der pla\u00adner om et dat\u00ada\u00adana\u00adly\u00adse\u00adcen\u00adter, der sam\u00adler fin\u00adan\u00adsi\u00adel\u00adle data p\u00e5 en cen\u00adtral plat\u00adform og ved hj\u00e6lp af kunst\u00adig intel\u00adli\u00adgens iden\u00adti\u00adfi\u00adce\u00adrer mis\u00adt\u00e6n\u00adke\u00adli\u00adge m\u00f8nstre.<\/p>\n
S\u00e6r\u00adligt rele\u00advant for virksom\u00adhe\u00adder: Fra den 1. janu\u00adar 2028 indf\u00f8\u00adres der en pligt til at anven\u00adde kas\u00adse\u00adap\u00adpa\u00adra\u00adter for virksom\u00adhe\u00adder med en \u00e5rlig oms\u00e6t\u00adning p\u00e5 over 100.000 euro. Deru\u00addo\u00adver indf\u00f8\u00adres et elek\u00adtro\u00adnisk mom\u00ads\u00adind\u00adber\u00adet\u00adnings\u00adsys\u00adtem, hvo\u00adri\u00adgen\u00adnem virksom\u00adhe\u00adder\u00adne skal indber\u00adet\u00adte deres oms\u00e6t\u00adning l\u00f8ben\u00adde og for hver enkelt trans\u00adak\u00adti\u00adon. Desu\u00adden skal opbe\u00adva\u00adring\u00adsp\u00adlig\u00adten for regnskabs\u00adbi\u00adlag for\u00adl\u00e6n\u00adges fra de nuv\u00e6\u00adren\u00adde ti \u00e5r til 15 \u00e5r fremover.<\/p>\n
Den plan\u00adlag\u00adte straf\u00adferam\u00adme for s\u00e6r\u00adligt alvor\u00adli\u00adge til\u00adf\u00e6l\u00adde af orga\u00adnis\u00ade\u00adret skat\u00adte\u00adkri\u00admi\u00adna\u00adli\u00adtet skal h\u00e6ves til op til 15 \u00e5rs f\u00e6ng\u00adsel. Alvor\u00adli\u00adge skat\u00adte\u00adfor\u00adbry\u00addel\u00adser skal desu\u00adden klas\u00adsi\u00adfi\u00adce\u00adres som for\u00adbry\u00addel\u00adser, hvil\u00adket inde\u00adb\u00e6\u00adrer en minds\u00adte\u00adf\u00e6ng\u00adsels\u00adstraf p\u00e5 et \u00e5r. Det\u00adte har umid\u00addel\u00adba\u00adre kon\u00adsek\u00adven\u00adser for straf\u00adfe\u00adsa\u00adgen: Ved for\u00adbry\u00addel\u00adser er hver\u00adken en b\u00f8de\u00addom eller en foren\u00adklet hen\u00adl\u00e6g\u00adgel\u00adse af sagen mulig. S\u00e5dan\u00adne sager skal da obli\u00adga\u00adto\u00adrisk behand\u00adles offent\u00adligt i retten.<\/p>\n
S\u00e6r\u00adligt vid\u00adtr\u00e6k\u00adken\u00adde er den plan\u00adlag\u00adte afs\u00adkaf\u00adfel\u00adse af den straf\u00adbe\u00adfri\u00aden\u00adde fri\u00advil\u00adli\u00adge angi\u00advel\u00adse i sin hid\u00adtidi\u00adge form. I hen\u00adhold til g\u00e6l\u00adden\u00adde lov\u00adgiv\u00adning kan skat\u00adtep\u00adlig\u00adti\u00adge i hen\u00adhold til \u00a7 371 i skat\u00adtel\u00adoven opn\u00e5 straf\u00adfri\u00adhed, hvis de indbe\u00adta\u00adler de und\u00add\u00adrag\u00adne skat\u00adter og beta\u00adler et til\u00adl\u00e6g p\u00e5 mel\u00adlem 10 og 20 pro\u00adcent. Den\u00adne ord\u00adning skal afs\u00adkaf\u00adfes, for\u00addi den if\u00f8l\u00adge minis\u00adte\u00adrier\u00adne ska\u00adber for\u00adker\u00adte inci\u00adta\u00admen\u00adter: Den, der fryg\u00adter at bli\u00adve opdaget, mel\u00adder sig selv, mens den, der f\u00f8ler sig sik\u00adker, for\u00adbli\u00adver tavs. Det er end\u00adnu uklart, hvil\u00adken ord\u00adning der skal tr\u00e6\u00adde i stedet for den hid\u00adtidi\u00adge fri\u00advil\u00adli\u00adge angivelse.<\/p>\n
Fre\u00admo\u00adver skal der kun\u00adne p\u00e5l\u00e6g\u00adges virksom\u00adhe\u00adder, der und\u00add\u00adra\u00adger sig skat, bety\u00adde\u00adligt h\u00f8je\u00adre b\u00f8der. Ved alvor\u00adli\u00adge over\u00adtr\u00e6\u00addel\u00adser er det desu\u00adden pla\u00adnen at offent\u00adlig\u00adg\u00f8\u00adre sank\u00adtio\u00adner\u00adne. P\u00e5 europ\u00e6isk plan skal Den Europ\u00e6is\u00adke Ankla\u00adge\u00admyn\u00addig\u00adhed styr\u00adkes og fin\u00adan\u00adsie\u00adres bed\u00adre, s\u00e5 den kan rets\u00adfor\u00adf\u00f8l\u00adge gr\u00e6n\u00adseo\u00adver\u00ads\u00adkri\u00adden\u00adde skat\u00adtes\u00advin\u00addel mere effektivt.<\/p>\n
Sel\u00advom der end\u00adnu ikke fore\u00adlig\u00adger lov\u00adfors\u00adlag, peger hand\u00adlings\u00adpla\u00adnen i en klar ret\u00adning: Sta\u00adten \u00f8ns\u00adker at for\u00adf\u00f8l\u00adge skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse mere kon\u00adsek\u00advent, \u00f8ge sand\u00adsyn\u00adlig\u00adhe\u00adden for afs\u00adl\u00f8ring og samt\u00adidig i h\u00f8j grad begr\u00e6n\u00adse mulig\u00adhe\u00adder\u00adne for uden\u00adrets\u00adlig afvi\u00adk\u00adling af s\u00e5dan\u00adne sager. Den, der hid\u00adtil har sat sin lid til fri\u00advil\u00adlig tils\u00adt\u00e5el\u00adse som sids\u00adte udvej, b\u00f8r f\u00f8l\u00adge den vide\u00adre udvi\u00adk\u00adling n\u00f8je. Ved sp\u00f8rgs\u00adm\u00e5l om skat\u00adte\u00adm\u00e6s\u00adsig com\u00adpli\u00adance eller eksis\u00adter\u00aden\u00adde risi\u00adci anbe\u00adfa\u00adles det at s\u00f8ge r\u00e5d\u00adgiv\u00adning hos en skat\u00adter\u00e5d\u00adgi\u00adver eller advo\u00adkat i god tid.<\/p>\n