What Fiscal Code of Germany (Abgabenordnung - AO) requires
This Code is the general tax code of Germany, governing the procedural framework common to all taxes (Section 1), subject to the primacy of international agreements (Section 2). It defines taxes as payments of money, other than payments in consideration of a particular activity, collected by a public body to raise revenue (Section 3), and establishes the connecting factors for tax liability and jurisdiction, including residence (Section 8), habitual abode (Section 9), the place of business management (Section 10), the registered office (Section 11), the permanent establishment (Section 12) and the permanent representative (Section 13). It allocates subject-matter and local jurisdiction among the revenue authorities (Sections 16 and 17).
Pillar: Tax & Transfer Pricing · Authority: Federal Republic of Germany (Bundesministerium der Justiz) · Version: 1.0.0 · Last updated:
Primary source: https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.html
SHA-256 integrity: de5835574cdf47cd11cfc3a69ac6a08f9aeb327632142277863e47afa8593f1d
Primary Citations — 5 traced to source
- AO, Section 1 - Scope of the general tax code common to all taxes
- AO, Section 3 - Taxes defined as payments of money collected by a public body to raise revenue
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/de-fiscal-code-ao.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/de-fiscal-code-ao.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/de-fiscal-code-ao
- Back to registry: Browse all 10,085 compliance nodes