Steuerschuldnerschaft

Steuerschuldnerschaft is a term in German tax law that designates the legal obligation to pay taxes to the tax authority. The Steuerschuldner is the person or entity who, by statute, owes the tax; this obligation may not always align with the person who ultimately bears the economic burden of the tax or with the person subject to assessment (the Steuerpflichtiger). The concept is used across tax types and can result in shifting liability among different parties, especially in withholding taxes or delegated tax collection.

In standard income tax and corporate tax, the Steuerschuldner is typically the taxpayer themselves (natural person or legal entity) whose income or profits are taxed. In withholding taxes such as the Lohnsteuer (payroll tax), the employer is the Steuerschuldner, because the employer is required to withhold the tax from employees’ wages and remit it to the tax authority; the employee may be the Steuerpflichtiger but not the Steuerschuldner, in many cases. For value-added tax, the Steuerschuldnerschaft generally lies with the entrepreneur who delivers goods or services, subject to special rules like the reverse-charge mechanism.

Liability consequences include interest, penalties, and enforcement measures if the Steuerschuldner fails to perform. In some contexts, additional parties may bear liability under statutory schemes (e.g., liabilities of corporate officers or agents).

Understanding Steuerschuldnerschaft is essential for determining who bears the legal responsibility to pay a tax, how withholding and remittance are organized, and what recourse tax authorities have in case of non-compliance.