Set procedure for tax office rulings

There is a set procedure for tax office rulings on the tax consequences of a
planned action. Broadly, application is to the tax office responsible for the given
taxpayer and must contain a detailed description of the intended action, of the
taxpayer’s view of the law, and of the reason why the ruling is considered
necessary – both in terms of the potential risk and of the uncertainty involved.

A ruling will not be given on a matter where the taxpayer is already committed
to a particular course of action. A fee will be charged based on the amount of tax
at risk. The scale is that for court costs and the range is from €241 to €91,456.
No fee is charged if the subject value is less than €10,000.