Tax data protection application to the Federal Central Tax Office (BZSt)

Tax citizens and tax advisors are just beginning to recognize the importance and the possibilities of tax data protection applications in accordance with Article 15 of the Basic Data Protection Regulation (DSGVO) and § 32c of the German Fiscal Code (AO) vis-à-vis tax authorities.  In this context, it is also worth taking a look at the Federal Central Tax Office (BZSt) and the personal data stored there.

For example, the data stored for the tax identification number, the church tax deduction features and the electronic wage tax deduction features (ELStAM) can be obtained by submitting a tax data protection application to the BZSt. The ELStAM may be interested in, for example, which employer last accessed these data and with which wage tax class.

Information on exempted investment income is also of interest. If entities obliged to deduct tax from capital income (e.g. banks, insurance companies, housing associations or building societies) refrain from deducting tax on the basis of an exemption certificate (FSA) or non-assessment certificate (NVB), they must report this to the BZSt. By submitting an application for information in accordance with Art. 15 DSGVO, taxpayers or their tax advisors can then obtain a tabular overview of all reports for the last 13 years. The table shows, among other things, the name of the reporting office, the name of the creditor, the reporting year, the reason for reporting (FSA/NVB) and the amount of capital actually exempted.

In particular, the tax data protection information on the actually exempted investment income enables taxpayers and tax advisors to obtain a summary of all non-assessment certificates and exemption orders within a very short time.

It would therefore be advisable for more taxpayers to request their data from tax authorities such as the BZSt. On the one hand, these personal data can be checked for completeness. At the same time, it can be assumed that an increase in the number of requests for information will improve the tax authorities' awareness and sensitivity in dealing with the personal data of their tax citizens.