{"id":6491,"date":"2024-12-05T13:20:38","date_gmt":"2024-12-05T12:20:38","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/05\/tax-evasion-statute-of-limitations\/"},"modified":"2025-04-15T12:50:19","modified_gmt":"2025-04-15T10:50:19","slug":"wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/","title":{"rendered":"Tax evasion \u2013 When does it reach the statute of limitation?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6491\" class=\"elementor elementor-6491 elementor-5378\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a7844b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a7844b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74430f4\" data-id=\"74430f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f05674 elementor-widget elementor-widget-text-editor\" data-id=\"8f05674\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax evasion is generally time-barred after 10 years, reckless tax evasion (i.e. without intent) after 5 years. However, the limitation period only begins at the end of the year in which a tax return was submitted. If no tax return has been submitted, the limitation period only begins after 3 years, i.e. the tax office can go back up to 13 years in such a case.<\/p><p>For foreign investment income from non-EU countries, there is also a suspension of the limitation period if there is no agreement on the automatic exchange of information in tax matters (TIEA) with the country in question. This means that the above-mentioned limitation period only begins when the tax authorities become aware of it, but no later than 10 years after the end of the calendar year in which the tax arose. This means that taxes on such foreign income can still be assessed retroactively for up to 20 years. As investors generally do not keep records of the income earned for this long, nor do the retention periods at most banks extend back this far, estimates must generally be made, which are always at the expense of the taxpayer. If he estimates too high, he has to pay more tax. If the estimate is too low, there is a risk that the voluntary disclosure will not be recognized overall.<\/p><p>You can read about the consequences of tax evasion <a href=\"https:\/\/www.benefitax.de\/en\/tax-evasion-consequences\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p><p>Find out <a href=\"https:\/\/www.benefitax.de\/en\/companies\/self-disclosure\/\" target=\"_blank\" rel=\"noopener\">here<\/a> how we can support you in this area.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tax evasion is generally time-barred after 10 years, reckless tax evasion (i.e. without intent) after 5 years. However, the limitation period only begins at the end of the year in which a tax return was submitted. If no tax return has been submitted, the limitation period only begins after 3 years, i.e. the tax office [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6491","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax evasion \u2013 When does it reach the statute of limitation? - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"Tax evasion - when does the statute of limitations apply? Limitation period, criteria, estimates and further information on the topic.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax evasion \u2013 When does it reach the statute of limitation? - Steuerberatung | Wirtschaftspr\u00fcfung\" \/>\n<meta property=\"og:description\" content=\"Tax evasion - when does the statute of limitations apply? Limitation period, criteria, estimates and further information on the topic.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/\" \/>\n<meta property=\"og:site_name\" content=\"Steuerberatung | Wirtschaftspr\u00fcfung\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Benefitax\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-05T12:20:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-15T10:50:19+00:00\" \/>\n<meta name=\"author\" content=\"Eva Sutter\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Benefitax\" \/>\n<meta name=\"twitter:site\" content=\"@Benefitax\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eva Sutter\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/\"},\"author\":{\"name\":\"Eva Sutter\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#\\\/schema\\\/person\\\/2a182b679890718ec3e3bdff2e686ac1\"},\"headline\":\"Tax evasion \u2013 When does it reach the statute of limitation?\",\"datePublished\":\"2024-12-05T12:20:38+00:00\",\"dateModified\":\"2025-04-15T10:50:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/\"},\"wordCount\":252,\"publisher\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#organization\"},\"articleSection\":[\"Wiki\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/\",\"url\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/\",\"name\":\"Tax evasion \u2013 When does it reach the statute of limitation? - Steuerberatung | Wirtschaftspr\u00fcfung\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#website\"},\"datePublished\":\"2024-12-05T12:20:38+00:00\",\"dateModified\":\"2025-04-15T10:50:19+00:00\",\"description\":\"Tax evasion - when does the statute of limitations apply? Limitation period, criteria, estimates and further information on the topic.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax evasion \u2013 When does it reach the statute of limitation?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/\",\"name\":\"Steuerberatung | Wirtschaftspr\u00fcfung\",\"description\":\"Steuerberater f\u00fcr den Mittelstand und f\u00fcr verm\u00f6gende Privatpersonen\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#organization\",\"name\":\"Steuerberatung | Wirtschaftspr\u00fcfung\",\"url\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.benefitax.de\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Logo2009_RGB_0_81_205-300x120-1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.benefitax.de\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Logo2009_RGB_0_81_205-300x120-1.jpg\",\"width\":300,\"height\":120,\"caption\":\"Steuerberatung | Wirtschaftspr\u00fcfung\"},\"image\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Benefitax\\\/\",\"https:\\\/\\\/x.com\\\/Benefitax\",\"https:\\\/\\\/www.xing.com\\\/pages\\\/benefitaxgmbh\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#\\\/schema\\\/person\\\/2a182b679890718ec3e3bdff2e686ac1\",\"name\":\"Eva Sutter\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f4efadb019329f9ee5958be2037ee1faeb76c5f256cbc79b8dff7898bf3496d3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f4efadb019329f9ee5958be2037ee1faeb76c5f256cbc79b8dff7898bf3496d3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f4efadb019329f9ee5958be2037ee1faeb76c5f256cbc79b8dff7898bf3496d3?s=96&d=mm&r=g\",\"caption\":\"Eva Sutter\"},\"url\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/author\\\/eva\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax evasion \u2013 When does it reach the statute of limitation? - Steuerberatung | Wirtschaftspr\u00fcfung","description":"Tax evasion - when does the statute of limitations apply? Limitation period, criteria, estimates and further information on the topic.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/","og_locale":"en_US","og_type":"article","og_title":"Tax evasion \u2013 When does it reach the statute of limitation? - Steuerberatung | Wirtschaftspr\u00fcfung","og_description":"Tax evasion - when does the statute of limitations apply? Limitation period, criteria, estimates and further information on the topic.","og_url":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/","og_site_name":"Steuerberatung | Wirtschaftspr\u00fcfung","article_publisher":"https:\/\/www.facebook.com\/Benefitax\/","article_published_time":"2024-12-05T12:20:38+00:00","article_modified_time":"2025-04-15T10:50:19+00:00","author":"Eva Sutter","twitter_card":"summary_large_image","twitter_creator":"@Benefitax","twitter_site":"@Benefitax","twitter_misc":{"Written by":"Eva Sutter","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/#article","isPartOf":{"@id":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/"},"author":{"name":"Eva Sutter","@id":"https:\/\/www.benefitax.de\/en\/#\/schema\/person\/2a182b679890718ec3e3bdff2e686ac1"},"headline":"Tax evasion \u2013 When does it reach the statute of limitation?","datePublished":"2024-12-05T12:20:38+00:00","dateModified":"2025-04-15T10:50:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/"},"wordCount":252,"publisher":{"@id":"https:\/\/www.benefitax.de\/en\/#organization"},"articleSection":["Wiki"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/","url":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/","name":"Tax evasion \u2013 When does it reach the statute of limitation? - Steuerberatung | Wirtschaftspr\u00fcfung","isPartOf":{"@id":"https:\/\/www.benefitax.de\/en\/#website"},"datePublished":"2024-12-05T12:20:38+00:00","dateModified":"2025-04-15T10:50:19+00:00","description":"Tax evasion - when does the statute of limitations apply? Limitation period, criteria, estimates and further information on the topic.","breadcrumb":{"@id":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.benefitax.de\/en\/wiki-tax-evasion-when-does-it-reach-the-statute-of-limitation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.benefitax.de\/en\/"},{"@type":"ListItem","position":2,"name":"Tax evasion \u2013 When does it reach the statute of limitation?"}]},{"@type":"WebSite","@id":"https:\/\/www.benefitax.de\/en\/#website","url":"https:\/\/www.benefitax.de\/en\/","name":"Steuerberatung | Wirtschaftspr\u00fcfung","description":"Steuerberater f\u00fcr den Mittelstand und f\u00fcr verm\u00f6gende Privatpersonen","publisher":{"@id":"https:\/\/www.benefitax.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.benefitax.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.benefitax.de\/en\/#organization","name":"Steuerberatung | Wirtschaftspr\u00fcfung","url":"https:\/\/www.benefitax.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.benefitax.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.benefitax.de\/wp-content\/uploads\/2022\/12\/Logo2009_RGB_0_81_205-300x120-1.jpg","contentUrl":"https:\/\/www.benefitax.de\/wp-content\/uploads\/2022\/12\/Logo2009_RGB_0_81_205-300x120-1.jpg","width":300,"height":120,"caption":"Steuerberatung | Wirtschaftspr\u00fcfung"},"image":{"@id":"https:\/\/www.benefitax.de\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Benefitax\/","https:\/\/x.com\/Benefitax","https:\/\/www.xing.com\/pages\/benefitaxgmbh"]},{"@type":"Person","@id":"https:\/\/www.benefitax.de\/en\/#\/schema\/person\/2a182b679890718ec3e3bdff2e686ac1","name":"Eva Sutter","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/f4efadb019329f9ee5958be2037ee1faeb76c5f256cbc79b8dff7898bf3496d3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f4efadb019329f9ee5958be2037ee1faeb76c5f256cbc79b8dff7898bf3496d3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f4efadb019329f9ee5958be2037ee1faeb76c5f256cbc79b8dff7898bf3496d3?s=96&d=mm&r=g","caption":"Eva Sutter"},"url":"https:\/\/www.benefitax.de\/en\/author\/eva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/posts\/6491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/comments?post=6491"}],"version-history":[{"count":5,"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/posts\/6491\/revisions"}],"predecessor-version":[{"id":24069,"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/posts\/6491\/revisions\/24069"}],"wp:attachment":[{"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/media?parent=6491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/categories?post=6491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benefitax.de\/en\/wp-json\/wp\/v2\/tags?post=6491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}