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GermanyDeutscher Steuerberaterverband e.V.

BMF: new tax-return checkbox creates no new duties

The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.

By Taxxa AI OyPublished 1 October 2026

Tax

The Federal Finance Ministry (BMF) has clarified that the new structured checkbox for supplementary tax-return information creates no new duties and no new penalty risksDstv. The German Tax Advisers' Association (DStV) reported the response to a joint initiative with the Federal Association of Wage-Tax Assistance Unions (BVL) as the clarity practitioners had urgently needed.

With the new income-tax and VAT return forms, the previous qualified free-text field was supplemented by structured key figure 500 (Kennziffer 500, "Ergänzende Angaben zur Steuererklärung"). Taxpayers must now select a case constellation before entering supplementary information. DStV and BVL approached the BMF in spring 2026 with questions about possible new disclosure duties and effects on correction, procedural and penalty provisions.

The BMF's answer is unequivocal: the upstream checkbox has a purely supportive functionDstv, intended above all to help citizens without tax advice use the free-text field. The ministry expressly states that the selection has no bearing on correction duties under section 153 of the Fiscal Code (Abgabenordnung), on the assessment of subsequently arising facts under section 173 of the Fiscal Code, or on any other procedural or tax-criminal questionsDstv. That also holds where the reason for using the free-text field was selected by mistakeDstv. Key figure 500 creates no new disclosure dutiesDstv eitherDstv.

The BMF also explains the function of the qualified free-text field and of key figure 500 and the reasons for their introduction — guidance that eases handling of the new forms and promotes a uniform understanding in practice. The DStV welcomed the important classification and thanked the ministry; numerous queries from practice about the checkbox's legal consequences had reached the association.

The legal basis is one closing sentence: correction duties follow section 153 of the Fiscal CodeDstv and amendment for new facts follows section 173 of the Fiscal Code, neither of which the BMF's clarification on key figure 500 altersDstv.

Taxpayers and advisers should keep using the free-text field as before and treat key figure 500 as a mere selection aid — without fear of new correction, procedural or penalty risks.

Sources

Neues Ankreuzfeld „Ergänzende Angaben zur Steuererklärung“: Klarstellung erreicht