In these cases, the tax office has secret access to the account

What exactly is account retrieval?

With automated account retrieval in accordance with Section 93 Paragraph 7 of the Tax Code (AO), there is no access to account movements or balances. Instead, at the request of the tax office, the Federal Central Tax Office transmits account master data that is provided by banks. According to United Wage Tax Assistance, these include: V. (VLH) including name, address, date of birth as well as account and depot numbers. Opening and closing dates as well as the names of authorized persons or beneficial owners are also recorded. According to the Federal Central Tax Office, there is no access to account movements or account balances. For more comprehensive access to the account, a court order or the consent of the person concerned would be necessary.

In which cases is an account accessed?

Access to accounts is only permitted under certain legal conditions. The automated account retrieval primarily serves to clarify tax-relevant matters and may only be carried out if other investigative measures do not promise success. It is used, for example, if there are discrepancies or incomplete information in the tax return or if there is suspicion of tax evasion. Account retrieval is also used as part of the enforcement of tax claims or to support other authorities in checking social benefits.

Will you be notified of account access?

In principle, it is intended that affected persons will be subsequently informed about an account access that has been carried out. According to VLH, this notification is often made via a note in the tax assessment. In certain cases, for example if the purpose of the investigation is believed to be at risk, notification can be waived. This is possible, for example, if tax evasion is suspected.

How often does the tax office access account data?

The number of automated account accesses has increased significantly in recent years. According to Lohi.de, over 1.1 million inquiries were made in 2022, around 294,000 of them from the tax offices.

What rights exist when accessing an account?

Despite the silent implementation of the retrieval, those affected have legal rights. Information must be provided subsequently unless legally permissible exceptions apply. Access is subject to data protection regulations, in particular the General Data Protection Regulation (GDPR). In the event of an unlawful measure, it is possible to defend yourself legally afterwards – for example by filing a complaint with a supervisory authority.

Editorial team finanzen.net