{"id":8820,"date":"2019-01-03T17:16:19","date_gmt":"2019-01-03T17:16:19","guid":{"rendered":"https:\/\/www.legal-plus.eu\/tax-advisor-liability-statute-of-limitations-in-the-case-of-basic-rulings\/"},"modified":"2025-09-13T11:41:11","modified_gmt":"2025-09-13T11:41:11","slug":"tax-advisor-liability-statute-of-limitations-in-the-case-of-basic-rulings","status":"publish","type":"post","link":"https:\/\/www.legal-plus.eu\/en\/tax-advisor-liability-statute-of-limitations-in-the-case-of-basic-rulings\/","title":{"rendered":"Tax advisor liability – statute of limitations in the case of basic rulings"},"content":{"rendered":"

If tax consultants make mistakes and clients suffer losses as a result, the question of whether and to what extent a limitation period has already expired is not easy to answer in legal terms. This applies in particular in the case of so-called basic assessments: <\/p>\n

Claims of the client arising from a tax consultancy agreement are time-barred in accordance with \u00a7\u00a7 194 ff. BGB<\/a>. The principles developed for Section 68 StBerG, which applied until December 15, 2004, regarding when the claim arose, continue to apply. <\/p>\n

Principles for the start of the limitation period<\/strong><\/h2>\n

According to supreme court case law, the limitation period begins when the claim arises. The claim arises as soon as the financial situation of the person concerned deteriorates objectively due to the breach of duty by the consultant (BGH WM 2007, 801<\/a>). This start of the limitation period was also decisive for Section 68 StBerG (BGH WM 2009, 1376<\/a>, 1379). In particular, damage has not yet occurred as long as there is only the risk of a financial disadvantage (BGH WM 2008, 611<\/a>, 612, para. 10 a). The possibility of also bringing an action to establish an obligation to pay future damages does not determine the time at which the damage arises (BGH WM 2009, 1376<\/a>, 1379). However, ignorance of the damage and thus of the claim for compensation does not prevent the commencement of the limitation period (BGH WM 1992, 1738<\/a>). <\/p>\n

The relevant point in time is generally the time at which a negative tax assessment notice is issued. The financial situation of the person concerned only deteriorates as a result of incorrect tax advice when the tax authority concludes its decision-making process by issuing the tax assessment notice and in this way substantiates the tax claim under public law (BGH judgement of 05.03.2009, case reference: IX ZR 172\/05<\/a>, BeckRS 2009, 10225<\/a>). <\/p>\n

Legal situation in the case of the so-called basic decision<\/strong><\/h2>\n

In the case of negative tax assessment notices, there is usually no negative tax assessment notice to begin with. For this reason, in my opinion, material damage only occurs if a negative tax assessment is issued at some point on the basis of the basic assessment. The BGH case law is differentiated here and has gaps: <\/p>\n

According to the case law of the Federal Court of Justice, the limitation period for claims for damages by the client against his tax advisor begins, as described, with the notification of the tax assessment notice. This principle initially applies to tax assessment notices that request the payment of a tax or order the absence or discontinuation of a tax benefit. <\/p>\n

However, according to the BGH, the limitation period also begins with the notification of the tax assessment notice if this does not yet contain a tax assessment, but merely independently determines a basis for taxation, which is binding for the subsequent tax assessment in accordance with Section 182 AO (BGH NJW-RR 2008, 1508<\/a>, 1509; BGH NJW 1993, 2799<\/a>; in this respect also OLG Frankfurt am Main, Urt. v. 21.02.2006, Ref.: 8 U 90\/04<\/a>, BeckRS 2011, 25589<\/a>). <\/p>\n

Special case: Determination of the existence of a so-called tax contribution account<\/strong><\/h2>\n

The question raised in the case of determining the existence of a so-called tax contribution account is unclear and has not yet been answered by the BGH.<\/p>\n

In my opinion, the aforementioned principles do not apply here, as the decisions tend to deal with tax assessment notices and profit assessment notices (see, for example, OLG Frankfurt am Main, Urt. v. 21.02.2006, Ref.: 8 U 90\/04<\/a>, BeckRS 2011, 25589<\/a>). Based on such a tax assessment amount, the tax is set and levied at a rate to be determined by the municipalities entitled to levy the tax. The tax assessment notice therefore has a binding effect on the trade tax assessment notice. Objections to the assessment can therefore only be asserted against the assessment notice and not against the trade tax assessment notice (BGH NJW-RR 2008, 1508<\/a>, 1509). The damage occurs because the tax authority concludes its main decision-making process to the detriment of the taxpayer by issuing the tax assessment notice and substantiates the tax claim under public law by creating the basis for the realization of the claim in accordance with Section 218 AO (BGH NJW-RR 2008, 1508<\/a>, 1509; BGH NJW 1995, 2108<\/a>). The decisive factor is when the taxpayer’s determination and assessment risk first materialized into a loss as a result of an administrative act by the tax authority. However, separate determinations pursuant to \u00a7 182 AO<\/a> are binding. The determination of a tax deposit account constitutes a separate determination within the meaning of Section 179 (1) AO (Frotscher in Schwarz AO, before Section 179, para. 17; Brandis in Tipke\/Kunze AO\/FGO, Section 179, para. 2). Therefore, the binding effect of \u00a7 182 para. 1 AO also applies in principle to this type of assessment notices. <\/p>\n

It therefore does not seem completely absurd that the BGH would consider the determination of the existence of the tax deposit account as the occurrence of damage.<\/p>\n

Conclusion<\/strong><\/h2>\n

The question of the limitation period for liability claims against tax advisors is always complex and requires detailed examination, and not only in the case of the existence of so-called basic notices described above.<\/p>\n

Do you have any questions?<\/h2>\n","protected":false},"excerpt":{"rendered":"

If tax advisors make mistakes and clients suffer losses as a result, the question of whether and to what extent a limitation period has already expired is not easy to answer in legal terms.<\/p>\n","protected":false},"author":2,"featured_media":8821,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[126,36],"tags":[],"class_list":["post-8820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-liability-law","category-nicht-kategorisiert"],"yoast_head":"\nTax advisor liability - statute of limitations in the case of basic rulings - Prozesskanzlei | LEGAL+<\/title>\n<meta name=\"description\" content=\"If tax advisors make mistakes and clients suffer losses as a result, the question arises as to whether and to what extent the statute of limitations has already expired.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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