Anyo\u00adne who has com\u00adple\u00adted their inco\u00adme tax or VAT return this year may have come across a new fea\u00adture: befo\u00adre the free-text field pre\u00advious\u00adly used for addi\u00adtio\u00adnal infor\u00adma\u00adti\u00adon on the tax return, tax\u00adpay\u00aders must now first sel\u00adect a spe\u00adci\u00adfic sce\u00adna\u00adrio. This is done using what is known as code 500, a new\u00adly intro\u00addu\u00adced tick box on the offi\u00adci\u00adal forms.<\/p>\n
The free-text field alre\u00ada\u00addy exis\u00adted. What is new is that users must now sel\u00adect a reason befo\u00adre ente\u00adring their text, explai\u00adning why they are pro\u00advi\u00adding addi\u00adtio\u00adnal infor\u00adma\u00adti\u00adon. Accor\u00adding to the Fede\u00adral Minis\u00adtry of Finan\u00adce, this struc\u00adtu\u00adred approach is pri\u00adma\u00adri\u00adly inten\u00added to assist mem\u00adbers of the public who do not have tax advice and to make the use of the field clearer.<\/p>\n
Howe\u00adver, the chan\u00adge cau\u00adsed con\u00adfu\u00adsi\u00adon and rai\u00adsed ques\u00adti\u00adons in prac\u00adti\u00adce. Many tax advi\u00adsers and tax\u00adpay\u00aders won\u00adde\u00adred whe\u00adther the tick box crea\u00adted new legal obli\u00adga\u00adti\u00adons or whe\u00adther sel\u00adec\u00adting the wrong opti\u00adon could have nega\u00adti\u00adve consequences.<\/p>\n
In the spring of 2026, the Ger\u00adman Asso\u00adcia\u00adti\u00adon of Tax Advi\u00adsers (DStV) and the Fede\u00adral Asso\u00adcia\u00adti\u00adon of Inco\u00adme Tax Assis\u00adtance Orga\u00adni\u00adsa\u00adti\u00adons (BVL) sub\u00admit\u00adted a joint peti\u00adti\u00adon to the Fede\u00adral Minis\u00adtry of Finan\u00adce (BMF). The peti\u00adti\u00adon focu\u00adsed on spe\u00adci\u00adfic ques\u00adti\u00adons: Does the tick box give rise to new dis\u00adclo\u00adsure obli\u00adga\u00adti\u00adons? What are the impli\u00adca\u00adti\u00adons of an incor\u00adrect or erro\u00adn\u00adeous sel\u00adec\u00adtion in terms of tax adjus\u00adt\u00adment obli\u00adga\u00adti\u00adons, pro\u00adce\u00addu\u00adral rules or even cri\u00admi\u00adnal tax law?<\/p>\n
The Fede\u00adral Minis\u00adtry of Finan\u00adce (BMF) respon\u00added in a let\u00adter dated 18 Sep\u00adtem\u00adber 2026 (Ref. IV A 5 \u2013 O 1000\/05888\/028\/009) and set out its posi\u00adti\u00adon cle\u00adar\u00adly. An over\u00adview of the key points:<\/p>\n
The cla\u00adri\u00adfi\u00adca\u00adti\u00adon from the Fede\u00adral Minis\u00adtry of Finan\u00adce is good news. The new tick box is not a pit\u00adfall and does not crea\u00adte any addi\u00adtio\u00adnal risks. Anyo\u00adne who uses the free-text field and ticks the wrong cate\u00adgo\u00adry need not fear any pen\u00adal\u00adties. The con\u00adtent of the free-text field its\u00adelf remains the decisi\u00adve factor.<\/p>\n
For tax advi\u00adsers, the Fede\u00adral Minis\u00adtry of Finance\u2019s state\u00adment pro\u00advi\u00addes grea\u00adter legal cer\u00adtain\u00adty when deal\u00ading with the new forms on a day-to-day basis. For cli\u00adents wit\u00adhout tax advice, the tick box helps them to make sen\u00adsi\u00adble use of the free-text field in the first place.<\/p>\n
Anyo\u00adne who is unsu\u00adre as to whe\u00adther and how addi\u00adtio\u00adnal infor\u00adma\u00adti\u00adon should be included in their tax return would be well advi\u00adsed to dis\u00adcuss this with a tax advi\u00adser on a case-by-case basis.<\/p>\n