Den, der und\u00add\u00adra\u00adger sig skat, m\u00e5 reg\u00adne med, at skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne sta\u00addig kan uds\u00adtede skat\u00adte\u00adbes\u00adlut\u00adnin\u00adger, selv fle\u00adre \u00e5r sene\u00adre. Den\u00adne mulig\u00adhed er dog tids\u00adbe\u00adgr\u00e6n\u00adset. Den tyske for\u00adbunds\u00adfin\u00adans\u00addom\u00adstol (BFH) har i en afg\u00f8\u00adrel\u00adse af 19. maj 2026 pr\u00e6cis\u00ade\u00adret, at skat\u00adteef\u00adter\u00adforsknin\u00adgen ikke l\u00e6n\u00adge\u00adre kan for\u00adl\u00e6n\u00adge den s\u00e5kald\u00adte fast\u00ads\u00e6t\u00adtel\u00adses\u00adfrist, hvis den f\u00f8rst p\u00e5be\u00adgyn\u00adder efter\u00adforsknin\u00adgen efter fris\u00adtens udl\u00f8b (sagsnr.: VIII R 17\/24).<\/p>\n
Skat\u00adte\u00adv\u00e6\u00adse\u00adnet kan kun fast\u00ads\u00e6t\u00adte skat inden for bestem\u00adte fris\u00adter eller \u00e6nd\u00adre den efter\u00adf\u00f8l\u00adgen\u00adde. Som regel g\u00e6l\u00adder der en frist p\u00e5 fire \u00e5r. Hvis der er tale om skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse, for\u00adl\u00e6n\u00adges den\u00adne frist til ti \u00e5r. N\u00e5r dis\u00adse fris\u00adter er udl\u00f8\u00adbet, m\u00e5 skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne i prin\u00adcip\u00adpet ikke l\u00e6n\u00adge\u00adre uds\u00adtede skat\u00adte\u00adbes\u00adlut\u00adnin\u00adger. Man taler da om for\u00e6l\u00addel\u00adse af fasts\u00e6ttelsen.<\/p>\n
Skat\u00adtel\u00adoven (AO) inde\u00adhol\u00adder imid\u00adlert\u00adid s\u00e5kald\u00adte for\u00e6l\u00addel\u00adse\u00adsud\u00ads\u00e6t\u00adtel\u00adser: Under vis\u00adse omst\u00e6n\u00addig\u00adhe\u00adder uds\u00e6t\u00adtes for\u00e6l\u00addel\u00adses\u00adfris\u00adten, dvs. den stand\u00adses. En af dis\u00adse uds\u00e6t\u00adtel\u00adser tr\u00e6\u00adder i kraft, n\u00e5r skat\u00adteef\u00adter\u00adforsknin\u00adgen p\u00e5be\u00adgyn\u00adder under\u00ads\u00f8\u00adgel\u00adsen af bes\u00adkat\u00adnings\u00adgrund\u00adla\u00adget (\u00a7 171, stk. 5, s\u00e6t\u00adning 1, AO). Netop den\u00adne uds\u00e6t\u00adtel\u00adse var omstridt i den fore\u00adlig\u00adgen\u00adde sag.<\/p>\n
Et \u00e6gte\u00adpar hav\u00adde i 2001 und\u00adladt at angi\u00adve bety\u00adde\u00adli\u00adge kapi\u00adtal\u00adind\u00adt\u00e6g\u00adter fra schwei\u00adzis\u00adke bank\u00adkon\u00adti i deres sel\u00advan\u00adgi\u00advel\u00adse. Beg\u00adge \u00e6gte\u00adf\u00e6l\u00adler afgik ved d\u00f8den i hen\u00adholds\u00advis 2003 og 2005. Arvin\u00adg\u00ader\u00adne, herun\u00adder den sene\u00adre sags\u00ad\u00f8\u00adger, vidste senest fra juli 2006, at dis\u00adse indt\u00e6g\u00adter ikke var ble\u00advet angi\u00advet. En berig\u00adti\u00adgel\u00adse\u00adser\u00adkl\u00e6ring, som arvin\u00adg\u00ader\u00adne i hen\u00adhold til \u00a7 153 AO var forp\u00adlig\u00adtet til at afgi\u00adve, indgav de imid\u00adlert\u00adid f\u00f8rst i sep\u00adtem\u00adber 2012.<\/p>\n
If\u00f8l\u00adge BFH udl\u00f8b den ti\u00e5\u00adri\u00adge for\u00e6l\u00addel\u00adses\u00adfrist for det omstridte \u00e5r 2001 ved udgan\u00adgen af den 31. decem\u00adber 2012. Da skat\u00adteef\u00adter\u00adforsknin\u00adgen ind\u00adled\u00adte en efter\u00adforsk\u00adning i sep\u00adtem\u00adber 2012, og skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne udsted\u00adte en \u00e6nd\u00adret skat\u00adte\u00adbes\u00adlut\u00adning i novem\u00adber 2017, var fris\u00adten aller\u00ade\u00adde udl\u00f8bet.<\/p>\n
Skat\u00adte\u00adkon\u00adto\u00adret argu\u00admen\u00adte\u00adre\u00adde for, at for\u00e6l\u00addel\u00adses\u00adfris\u00adten som f\u00f8l\u00adge af skat\u00adteun\u00adder\u00ads\u00f8\u00adgel\u00adsen (\u00a7 171, stk. 5, f\u00f8rs\u00adte punk\u00adtum, AO) kun\u00adne kom\u00adbi\u00adne\u00adres med for\u00e6l\u00addel\u00adses\u00adfris\u00adten p\u00e5 grund af den sta\u00addig g\u00e6l\u00adden\u00adde for\u00e6l\u00addel\u00adses\u00adfrist for straf\u00adfe\u00adret\u00adlig for\u00adf\u00f8lg\u00adning (\u00a7 171, stk. 7, AO), s\u00e5le\u00addes at afg\u00f8\u00adrel\u00adsen sta\u00addig var gyldig.<\/p>\n
BFH afvis\u00adte den\u00adne argu\u00admen\u00adta\u00adti\u00adon. For at for\u00e6l\u00addel\u00adses\u00adfris\u00adten skal sus\u00adpen\u00adde\u00adres som f\u00f8l\u00adge af en skat\u00adteef\u00adter\u00adforsk\u00adning, forud\u00ads\u00e6t\u00adter det, at efter\u00adforsknin\u00adgen inden udl\u00f8\u00adbet af den almin\u00adde\u00adli\u00adge, uhind\u00adre\u00adde fast\u00ads\u00e6t\u00adtel\u00adses\u00adfrist<\/strong> n\u00e5r ved\u00adkom\u00admen\u00adde p\u00e5be\u00adgyn\u00adder sit arbej\u00adde. Er den\u00adne frist aller\u00ade\u00adde udl\u00f8\u00adbet, nyt\u00adter det hel\u00adler ikke l\u00e6n\u00adge\u00adre, at der samt\u00adidig fore\u00adlig\u00adger en anden for\u00e6l\u00addel\u00adses\u00adhind\u00adring. En kom\u00adbi\u00adna\u00adti\u00adon af for\u00e6l\u00addel\u00adses\u00adhin\u00addrin\u00adger\u00adne p\u00e5 den m\u00e5de, som skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne \u00f8ns\u00adker, er ude\u00adluk\u00adket. BFH bekr\u00e6f\u00adte\u00adde der\u00admed sin hid\u00adtidi\u00adge rets\u00adpraks\u00adis og afvis\u00adte skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adnes appel.<\/p>\n Den\u00adne dom er vig\u00adtig for arvin\u00adg\u00ader, der even\u00adtuelt har arvet ufulds\u00adt\u00e6n\u00addi\u00adge sel\u00advan\u00adgi\u00advel\u00adser fra deres ret\u00adli\u00adge for\u00adg\u00e6n\u00adge\u00adre. Den viser: P\u00e5 den ene side kan arvin\u00adg\u00ader ogs\u00e5 beg\u00e5 egne skat\u00adtes\u00advig, hvis de ikke rettidigt kor\u00adri\u00adge\u00adrer kend\u00adte fejl. P\u00e5 den anden side bes\u00adkyt\u00adter for\u00e6l\u00addel\u00adses\u00adfris\u00adten for fast\u00ads\u00e6t\u00adtel\u00adse af skat ogs\u00e5 arvin\u00adg\u00ader mod, at skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne kan kr\u00e6\u00adve yder\u00adli\u00adge\u00adre skat indbe\u00adtalt uden tidsbegr\u00e6nsning.<\/p>\n En arving, der f\u00e5r kends\u00adkab til en afd\u00f8\u00addes uop\u00adgiv\u00adne indt\u00e6g\u00adter, b\u00f8r tage forp\u00adlig\u00adtel\u00adsen til at fore\u00adta\u00adge en kor\u00adrek\u00adti\u00adon i hen\u00adhold til \u00a7 153 i skat\u00adtel\u00adoven (AO) samt de der\u00admed for\u00adbund\u00adne fris\u00adter og risi\u00adci alvor\u00adligt. I kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00adet\u00adlig r\u00e5d\u00adgiv\u00adning i god tid for at und\u00adg\u00e5 b\u00e5de skat\u00adte\u00adm\u00e6s\u00adsi\u00adge og straf\u00adfe\u00adret\u00adli\u00adge konsekvenser.<\/p>\nHvad betyder det for de ber\u00f8rte?<\/h2>\n