Section 5: Taxation

§ 18f Security deposit

With regard to tax declarations, within the meaning of § 18 paragraphs 1 and 3, the approval according to § 168 sentence 2 of the Fiscal Code may, with the consent of the taxable person, be made dependent on the posting of a security. Sentence 1 shall apply accordingly with regard to the assessment pursuant to § 167 paragraph 1 sentence 1 of the Fiscal Code, provided that the assessment results in a refund.