Transmission of data according to § 10 StBerG |Tax |Breeze

By letter of September 1, 2021 (FM3-S 0824-1/14 in Baden-Württemberg, the other countries have given their own file number), the top financial authorities of the federal states have taken a detailed comment on the transmission of data according to § 10 Stberg.The background to this decree is that § 10 StBerG was reintegrated by the law on the new regulation of the professional law of the legal and tax advisory professional associations of July 7th, 2021 (BGBl 2021 I p. 2363).In this respect, this decree was indicated.It replaces the decree of July 22, 2014 (BStBl 2014 I p. 1194) and has been in effect since August 1, 2021, since the new version of § 10 Stberg came into force on this day.

Transmission of data

According to Section 10 (1) of the STBERG, courts and authorities, including the professional chambers of the responsible body, must transmit data on persons and professional associations whose knowledge of which is required for the procedures and exams listed in the determination.These are essentially the approval and cancellation procedure as well as notification procedures in connection with the activities of a tax consultant or a tax consultant.According to Section 10 (2) of the STBERG, tax secret does not block such a message.Since the tax authorities also have an obligation to inform them, the top tax authorities have published the coordinated decree.This applies, especially because it is ultimately the responsibility of the respective tax authority in accordance with Section 10 (2) of the STBERG about whether the transmission of data must be omitted in individual cases.The interests must be taken here.

Essential content of the decree

The essential content of the coordinated decree is as follows:

Section I represents the general foundations of § 10 Stberg.The transmission takes place through the upper finance directorate or a state financing authority determined by the state government.The professional chambers include all professional corporations under public law, in particular also the Chamber of Tax Advisors.

Section II represents the scope of Section 10 (1) of the Stberg. The procedures for which the regulation applies are therefore:

Section III shows when the transmission of data has to be avoided.This is the case if the transmission would impair the interests of a data subject worthy of protection and the information interest of the recipient does not outweigh the interest of the person concerned.In particular, the intimate and privacy of the person concerned are worthy of protection.The consideration can only be made on the basis of the circumstances of the individual case.Another reason for an obstacle can be special legal regulation.The professional or official secret is cited as an example.However, according to § 10 sentence 2 sentence 2 STBERG, the tax secret or the obligation to secure employees of a professional chamber is expressly excluded.

Section IV concerns the legal provisions from which an obligation to transmit data can arise in detail.

The same v.1.9.2021