{"id":2347,"date":"2024-04-24T12:36:47","date_gmt":"2024-04-24T10:36:47","guid":{"rendered":"https:\/\/www.kanzlei-cj.de\/?page_id=2347"},"modified":"2025-07-15T09:37:24","modified_gmt":"2025-07-15T07:37:24","slug":"action-for-failure-to-act-in-tax-law","status":"publish","type":"page","link":"https:\/\/www.kanzlei-cj.de\/en\/tax-law\/action-for-failure-to-act-in-tax-law\/","title":{"rendered":"Action for failure to act in tax law"},"content":{"rendered":"<style>.kb-row-layout-id2347_a2f8bb-1f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_a2f8bb-1f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_a2f8bb-1f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:800px;margin-left:auto;margin-right:auto;padding-top:200px;padding-right:20px;padding-bottom:160px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_a2f8bb-1f{background-image:url('https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-beraet-zu-steuerstrafrecht-h.jpg');background-size:cover;background-position:70% 18%;background-attachment:scroll;background-repeat:no-repeat;}.kb-row-layout-id2347_a2f8bb-1f > .kt-row-layout-overlay{opacity:0.60;background-color:#111111;}@media all and (max-width: 1024px){.kb-row-layout-id2347_a2f8bb-1f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_a2f8bb-1f > .kt-row-column-wrap{padding-top:150px;padding-right:10px;padding-bottom:100px;padding-left:10px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_a2f8bb-1f alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-layout-overlay kt-row-overlay-normal\"><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2347_04508a-c4 > .kt-inside-inner-col,.kadence-column2347_04508a-c4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_04508a-c4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_04508a-c4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_04508a-c4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_04508a-c4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_04508a-c4{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_04508a-c4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_04508a-c4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_04508a-c4 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41, .wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41[data-kb-block=\"kb-adv-heading2347_7229be-41\"]{padding-right:0px;padding-left:0px;margin-top:0px;margin-right:0px;margin-bottom:20px;margin-left:0px;text-align:center;font-size:50px;font-style:normal;color:#ffffff;}.wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41[data-kb-block=\"kb-adv-heading2347_7229be-41\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41[data-kb-block=\"kb-adv-heading2347_7229be-41\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41, .wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41[data-kb-block=\"kb-adv-heading2347_7229be-41\"]{font-size:60px;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41, .wp-block-kadence-advancedheading.kt-adv-heading2347_7229be-41[data-kb-block=\"kb-adv-heading2347_7229be-41\"]{font-size:44px;line-height:50px;}}<\/style>\n<h1 class=\"kt-adv-heading2347_7229be-41 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_7229be-41\">Action for failure to act in tax law as a means of acceleration<\/h1>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50, .wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"]{padding-top:0px;padding-right:0px;padding-left:0px;margin-top:0px;margin-right:40px;margin-bottom:40px;margin-left:40px;text-align:center;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;color:#ffffff;}.wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"] img.kb-inline-image{width:150px;vertical-align:baseline;}.wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"] a, .kt-adv-heading-link2347_49aace-50, .kt-adv-heading-link2347_49aace-50 .kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"]{color:var(--global-palette9, #ffffff);}.wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"] a:hover, .kt-adv-heading-link2347_49aace-50:hover, .kt-adv-heading-link2347_49aace-50:hover .kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"]{color:var(--global-palette2, #2B6CB0);}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50, .wp-block-kadence-advancedheading.kt-adv-heading2347_49aace-50[data-kb-block=\"kb-adv-heading2347_49aace-50\"]{padding-right:0px;padding-left:0px;margin-right:0px;margin-left:0px;}}<\/style>\n<p class=\"kt-adv-heading2347_49aace-50 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_49aace-50\">If you as a taxpayer miss a deadline set by the tax authorities or the legislator, the tax office usually reacts quite severely. Late payment penalties are imposed, fines are threatened, statutory late payment penalties are levied or the tax bases are estimated. But what if the tax office takes its time to process an objection? Then you have the option of exerting pressure on the tax authorities by filing an action for failure to act under tax law.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns2347_0eacc3-d4{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns2347_0eacc3-d4 .kt-button{font-weight:normal;font-style:normal;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2347_0eacc3-d4\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2347_c9f77d-1d.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn2347_c9f77d-1d kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-button__link wp-block-kadence-singlebtn\" href=\"#kontakt\"><span class=\"kt-btn-inner-text\">Book a free first-time appointment now<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{column-gap:100px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:0px;padding-right:20px;padding-bottom:20px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1656_c249a8-01 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1656_c249a8-01 > .kt-row-column-wrap{padding-top:20px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1656_c249a8-01 alignnone breadcrumb wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1656_060d7e-b7 > .kt-inside-inner-col,.kadence-column1656_060d7e-b7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1656_060d7e-b7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1656_060d7e-b7{position:relative;}@media all and (max-width: 1024px){.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column1656_060d7e-b7, .kt-inside-inner-col > .kadence-column1656_060d7e-b7:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column1656_060d7e-b7 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column1656_060d7e-b7, .kt-inside-inner-col > .kadence-column1656_060d7e-b7:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1656_060d7e-b7 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<p class=\" has-text-align-left eplus-wrapper\"><code><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"label\">You are here:<\/span> <span class=\"last\">Rechtsanwalt Christian Janssen<\/span><\/p><\/nav><\/code><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2347_c2e915-b8 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_c2e915-b8 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_c2e915-b8 > .kt-row-column-wrap{column-gap:100px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:20px;padding-right:20px;padding-bottom:80px;padding-left:20px;grid-template-columns:minmax(0, calc(50% - ((100px * 1 )\/2)))minmax(0, calc(50% - ((100px * 1 )\/2)));}.kb-row-layout-id2347_c2e915-b8 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_c2e915-b8 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_c2e915-b8 > .kt-row-column-wrap{padding-right:20px;padding-bottom:40px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_c2e915-b8 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full kb-theme-content-width\">\n<style>.kadence-column2347_f35bf8-0f > .kt-inside-inner-col{min-height:350px;}.kadence-column2347_f35bf8-0f > .kt-inside-inner-col,.kadence-column2347_f35bf8-0f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_f35bf8-0f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_f35bf8-0f > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_f35bf8-0f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_f35bf8-0f > .kt-inside-inner-col{background-image:url('https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/airbnb-muss-auskunft-erteilen.jpg');background-size:cover;background-position:59% 68%;background-attachment:scroll;background-repeat:no-repeat;}.kadence-column2347_f35bf8-0f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_f35bf8-0f{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_f35bf8-0f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_f35bf8-0f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_f35bf8-0f inner-column-2\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n\n<style>.kadence-column2347_49e077-55 > .kt-inside-inner-col,.kadence-column2347_49e077-55 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_49e077-55 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_49e077-55 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_49e077-55 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_49e077-55 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_49e077-55{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_49e077-55 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2347_49e077-55, .kt-inside-inner-col > .kadence-column2347_49e077-55:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column2347_49e077-55 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column2347_49e077-55, .kt-inside-inner-col > .kadence-column2347_49e077-55:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_49e077-55 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading eplus-wrapper\"><strong>Action for failure to act in tax law \u2013 what is that?<\/strong><\/h2>\n\n\n\n<p class=\"eplus-wrapper\">The action for failure to act is a subtype of an action for issue of an administrative act, which is relevant in three codes of procedure in public law: in administrative law, in social law and in tax law. The use of the action for failure to act is hastening the proceedings. The action is supposed to force the tax office to conclude the matter and to issue a decision within an appropriate timeframe and until a set date.<\/p>\n\n\n\n<p class=\"eplus-wrapper\">For its admissibility in the tax court, it\u2019s necessary that the action for failure to act is filed with the appropriate court, that all deadlines are met, and that the delay is without reason for the tax office. An example for a delay without reason is that the office is short-staffed. On the other hand, an action is inadmissible if the delay is with reason, for example because documents are missing and a conclusion is not possible yet.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2347_bc8302-e4{margin-top:0px;margin-bottom:0px;}.kb-row-layout-id2347_bc8302-e4 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_bc8302-e4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_bc8302-e4 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_bc8302-e4 > .kt-row-layout-overlay{opacity:0.70;}@media all and (max-width: 1024px){.kb-row-layout-id2347_bc8302-e4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_bc8302-e4 > .kt-row-column-wrap{padding-top:40px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_bc8302-e4 alignnone faq wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col,.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_3bf7a1-ab{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_3bf7a1-ab > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_3bf7a1-ab\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2347_783abb-b6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_783abb-b6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_783abb-b6 > .kt-row-column-wrap{column-gap:100px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:20px;padding-right:20px;padding-bottom:80px;padding-left:20px;grid-template-columns:minmax(0, calc(50% - ((100px * 1 )\/2)))minmax(0, calc(50% - ((100px * 1 )\/2)));}.kb-row-layout-id2347_783abb-b6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_783abb-b6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_783abb-b6 > .kt-row-column-wrap{padding-right:20px;padding-bottom:40px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_783abb-b6 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full kb-theme-content-width\">\n<style>.kadence-column2347_100115-19 > .kt-inside-inner-col,.kadence-column2347_100115-19 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_100115-19 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_100115-19 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_100115-19 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_100115-19 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_100115-19{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_100115-19 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2347_100115-19, .kt-inside-inner-col > .kadence-column2347_100115-19:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column2347_100115-19 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column2347_100115-19, .kt-inside-inner-col > .kadence-column2347_100115-19:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_100115-19 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading eplus-wrapper\"><strong>Action for failure to act in tax law \u2013 how does it work?<\/strong><\/h2>\n\n\n\n<p class=\"eplus-wrapper\">Generally you should only consider an action for failure to act in tax law when every prior attempt at contacting the tax authorities has failed. It causes you no disadvantages to first call the tax office after six to eight weeks to ask about the current state of affairs. If that doesn\u2019t lead to the desired result, a letter to the head official or department head is a possible second step. If those efforts are also without success and your documents remain unprocessed without a reason being given, you can file an action for failure to act.<\/p>\n\n\n\n<p class=\"eplus-wrapper\">To file the action for failure to act, you need to hand in all relevant documents and proof completely and with date at the appropriate court. These documents largely decide whether the action is admitted or rejected as inadmissible. For that reason, it is useful to check whether all documents are complete beforehand. If the action is admissible, it is placed before a judge. Following that, a new deadline is set for the tax office to process your tax documents. This decision in the form of a ruling is delivered to both parties by mail.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns2347_4f20ff-10{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2347_4f20ff-10 .kt-button{font-weight:normal;font-style:normal;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2347_4f20ff-10\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2347_dacb53-1a.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn2347_dacb53-1a kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-button__link wp-block-kadence-singlebtn\" href=\"#kontakt\"><span class=\"kt-btn-inner-text\">Contact me for free<\/span><\/a><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col{min-height:350px;}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col,.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col{background-image:url('https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-unterstuetzt-sie-auch-bei-einer-selbstanzeige-98.jpg');background-size:cover;background-position:70% 47%;background-attachment:scroll;background-repeat:no-repeat;}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_9dcc7e-a8{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap.kt-tab-layout-three-grid > .kadence-column2347_9dcc7e-a8, .kt-row-column-wrap.kt-tab-layout-two-grid > .kadence-column2347_9dcc7e-a8, .kt-row-column-wrap.kt-tab-layout-row > .kadence-column2347_9dcc7e-a8{order:-1;}}@media all and (max-width: 1024px){.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap.kt-mobile-layout-three-grid > .kadence-column2347_9dcc7e-a8, .kt-row-column-wrap.kt-mobile-layout-two-grid > .kadence-column2347_9dcc7e-a8, .kt-row-column-wrap.kt-mobile-layout-row > .kadence-column2347_9dcc7e-a8{order:-1 !important;}.kadence-column2347_9dcc7e-a8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_9dcc7e-a8 inner-column-2\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2347_703fa6-89 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_703fa6-89 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_703fa6-89 > .kt-row-column-wrap{column-gap:100px;row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:20px;padding-right:20px;padding-bottom:80px;padding-left:20px;grid-template-columns:minmax(0, calc(50% - ((100px * 1 )\/2)))minmax(0, calc(50% - ((100px * 1 )\/2)));}.kb-row-layout-id2347_703fa6-89 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_703fa6-89 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_703fa6-89 > .kt-row-column-wrap{padding-right:20px;padding-bottom:40px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_703fa6-89 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full kb-theme-content-width\">\n<style>.kadence-column2347_e758de-1c > .kt-inside-inner-col{min-height:350px;}.kadence-column2347_e758de-1c > .kt-inside-inner-col,.kadence-column2347_e758de-1c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_e758de-1c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_e758de-1c > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_e758de-1c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_e758de-1c > .kt-inside-inner-col{background-image:url('https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/airbnb-muss-auskunft-erteilen.jpg');background-size:cover;background-position:59% 68%;background-attachment:scroll;background-repeat:no-repeat;}.kadence-column2347_e758de-1c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_e758de-1c{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_e758de-1c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_e758de-1c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_e758de-1c inner-column-2\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n\n<style>.kadence-column2347_f5e996-90 > .kt-inside-inner-col,.kadence-column2347_f5e996-90 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_f5e996-90 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_f5e996-90 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_f5e996-90 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_f5e996-90 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_f5e996-90{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_f5e996-90 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2347_f5e996-90, .kt-inside-inner-col > .kadence-column2347_f5e996-90:not(.specificity){margin-right:0px;margin-left:0px;}}@media all and (max-width: 767px){.kadence-column2347_f5e996-90 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;justify-content:center;}.kadence-column2347_f5e996-90, .kt-inside-inner-col > .kadence-column2347_f5e996-90:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_f5e996-90 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading eplus-wrapper\"><strong>Why it is sensible to engage a lawyer for an action for failure to act<\/strong><\/h2>\n\n\n\n<p class=\"eplus-wrapper\">It requires careful consideration whether an action for failure to act is an effective means to compel the tax authorities to act. To not fail due to inadmissibility, all documents have to be examined on whether they\u2019re complete and all communication attempts with the tax office need to have been provably unsuccessful. This is all the more important because proceedings before the tax court are single-tier, so an appeal upon losing isn\u2019t possible. Even though there is no statutory requirement for representation in the tax court, for the aforementioned reasons it is recommended to have a consultation with and to be represented in and out of court by a lawyer of your trust.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kadence-column2270_4b2e44-a4{max-width:1250px;margin-left:auto;margin-right:auto;}.wp-block-kadence-column.kb-section-dir-horizontal:not(.kb-section-md-dir-vertical)>.kt-inside-inner-col>.kadence-column2270_4b2e44-a4{-webkit-flex:0 1 1250px;flex:0 1 1250px;max-width:unset;margin-left:unset;margin-right:unset;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col,.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{background-color:var(--global-palette8, #F7FAFC);}.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2270_4b2e44-a4{position:relative;}.kadence-column2270_4b2e44-a4, .kt-inside-inner-col > .kadence-column2270_4b2e44-a4:not(.specificity){margin-top:var(--global-kb-spacing-xl, 4rem);margin-bottom:var(--global-kb-spacing-xl, 4rem);}@media all and (min-width: 1025px){.wp-block-kadence-column.kb-section-dir-horizontal>.kt-inside-inner-col>.kadence-column2270_4b2e44-a4{-webkit-flex:0 1 1250px;flex:0 1 1250px;max-width:unset;margin-left:unset;margin-right:unset;}}@media all and (max-width: 1024px){.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2270_4b2e44-a4, .kt-inside-inner-col > .kadence-column2270_4b2e44-a4:not(.specificity){margin-top:var(--global-kb-spacing-lg, 3rem);margin-bottom:var(--global-kb-spacing-lg, 3rem);}}@media all and (max-width: 767px){.kadence-column2270_4b2e44-a4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);flex-direction:column;justify-content:center;}.wp-block-kadence-column.kb-section-sm-dir-vertical:not(.kb-section-sm-dir-horizontal):not(.kb-section-sm-dir-specificity)>.kt-inside-inner-col>.kadence-column2270_4b2e44-a4{max-width:1250px;-webkit-flex:1;flex:1;margin-left:auto;margin-right:auto;}.kadence-column2270_4b2e44-a4, .kt-inside-inner-col > .kadence-column2270_4b2e44-a4:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-bottom:var(--global-kb-spacing-md, 2rem);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2270_4b2e44-a4 inner-column-1\" id=\"kontakt\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2270_0127fb-90{margin-top:var(--global-kb-spacing-md, 2rem);}.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{column-gap:80px;row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;grid-template-columns:minmax(0, calc(60% - ((80px * 1 )\/2)))minmax(0, calc(40% - ((80px * 1 )\/2)));}.kb-row-layout-id2270_0127fb-90 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id2270_0127fb-90 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2270_0127fb-90 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col,.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2270_b4f68d-e3{position:relative;}@media all and (max-width: 1024px){.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2270_b4f68d-e3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2270_b4f68d-e3 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16, .wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16[data-kb-block=\"kb-adv-heading2270_452e60-16\"]{text-align:center;font-size:30px;font-weight:bold;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16[data-kb-block=\"kb-adv-heading2270_452e60-16\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2270_452e60-16[data-kb-block=\"kb-adv-heading2270_452e60-16\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading2270_452e60-16 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading2270_452e60-16\">I will gladly advise you!<\/p>\n\n\n\n<p class=\" has-text-align-center eplus-wrapper\">Book an appointment for a free initial assessment or contact me by phone, e-mail or via my contact form:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:50px;margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items2270_1f929f-49 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:var(--global-palette1, #3182CE);font-size:18px;color:var(--global-palette1, #3182CE);}@media all and (min-width: 1025px){.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_1f929f-49:not(.kt-svg-icon-list-columns-1) ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap:not(:last-child){margin:0px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items2270_1f929f-49 kt-svg-icon-list-columns-2 alignnone kt-tablet-svg-icon-list-columns-1\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-2270_ed4369-ac .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_ed4369-ac .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_ed4369-ac kt-svg-icon-list-style-default\"><a href=\"tel:00491718646233\" class=\"kt-svg-icon-link\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_phone kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M.19 0c-.11 0-.19.08-.19.19v7.63c0 .11.08.19.19.19h4.63c.11 0 .19-.08.19-.19v-7.63c0-.11-.08-.19-.19-.19h-4.63zm.81 1h3v5h-3v-5zm1.5 5.5c.28 0 .5.22.5.5s-.22.5-.5.5-.5-.22-.5-.5.22-.5.5-.5z\" transform=\"translate(1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">0171 \/ 864 62 33<\/span><\/a><\/li>\n\n\n<style>.kt-svg-icon-list-item-2270_8ca2fe-78 .kt-svg-icon-list-single{font-size:24px !important;}.kt-svg-icon-list-item-2270_8ca2fe-78 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_8ca2fe-78 kt-svg-icon-list-style-default\"><a href=\"mailto:info@kanzlei-cj.de\" class=\"kt-svg-icon-link\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_mail kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M4 4h16c1.1 0 2 .9 2 2v12c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V6c0-1.1.9-2 2-2z\"\/><polyline points=\"22,6 12,13 2,6\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">info@kanzlei-cj.de<\/span><\/a><\/li>\n<\/ul><\/div>\n\n\n<div class='fluentform ff-default fluentform_wrapper_4 kurzformular ff_guten_block ff_guten_block-4 ffs_default_wrap'><form data-form_id=\"4\" id=\"fluentform_4\" class=\"frm-fluent-form fluent_form_4 ff-el-form-top ff_form_instance_4_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_4_1\" method=\"POST\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">Contact form<\/legend>        <div\n                style=\"display: none!important; position: absolute!important; transform: translateX(1000%)!important;\"\n                class=\"ff-el-group ff-hpsf-container\"\n        >\n            <div class=\"ff-el-input--label asterisk-right\">\n                <label for=\"ff_4_item_sf\" aria-label=\"Subscribe\">\n                    Subscribe                <\/label>\n            <\/div>\n            <div class=\"ff-el-input--content\">\n                <input type=\"text\"\n                       name=\"item_4__fluent_sf\"\n                       class=\"ff-el-form-control\"\n                       id=\"ff_4_item_sf\"\n                \/>\n            <\/div>\n        <\/div>\n                <input type=\"hidden\" id=\"__fluent_protection_token_4\" class=\"fluent-form-token-field\" name=\"__fluent_protection_token_4\">\n        <input type='hidden' name='__fluent_form_embded_post_id' value='2347' \/><input type=\"hidden\" id=\"_fluentform_4_fluentformnonce\" name=\"_fluentform_4_fluentformnonce\" value=\"7c58618052\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/pages\/2347\" \/><div data-name=\"ff_cn_id_1\"  class='ff-t-container ff-column-container ff_columns_total_3 '><div class='ff-t-cell ff-t-column-1' style='flex-basis: 33.33%;'><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_input_text_1' id='label_ff_4_input_text_1' aria-label=\"Name\">Name<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text_1\" class=\"ff-el-form-control\" placeholder=\"Name\" data-name=\"input_text_1\" tabindex=\"1\" id=\"ff_4_input_text_1\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-2' style='flex-basis: 33.33%;'><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_input_text' id='label_ff_4_input_text' aria-label=\"Phone\">Phone<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" placeholder=\"Phone\" data-name=\"input_text\" tabindex=\"2\" id=\"ff_4_input_text\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-3' style='flex-basis: 33.33%;'><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_email' id='label_ff_4_email' aria-label=\"E-mail address\">E-mail address<\/label><\/div><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_4_email\" class=\"ff-el-form-control\" placeholder=\"E-mail address\" data-name=\"email\" tabindex=\"3\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_description' id='label_ff_4_description' aria-label=\"Your message\">Your message<\/label><\/div><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_4_description\" name=\"description\" id=\"ff_4_description\" class=\"ff-el-form-control\" placeholder=\"Your message\" rows=\"3\" cols=\"2\" data-name=\"description\" tabindex=\"4\" ><\/textarea><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label   aria-label=\"Datenschutz\">Datenschutz<\/label><\/div><div class='ff-el-input--content'><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_1d33aeb9f66383c14640c7d7a7edcb0e'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" tabindex=\"5\" value=\"I have taken note of the &lt;a href=&quot;\/en\/privacy-policy\/&quot; target=&quot;_blank&quot;&gt;privacy policy&lt;\/a&gt;.\"  id='checkbox_1d33aeb9f66383c14640c7d7a7edcb0e' aria-label='I have taken note of the &lt;a href=&quot;\/en\/privacy-policy\/&quot; target=&quot;_blank&quot;&gt;privacy policy&lt;\/a&gt;.' aria-invalid='false' aria-required=true> <span>I have taken note of the <a href=\"\/en\/privacy-policy\/\" target=\"_blank\">privacy policy<\/a>.<\/span><\/label><\/div><\/div><\/div><div class='ff-el-group ff-text-left ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md ff_btn_style wpf_has_custom_css\" tabindex=\"6\"  aria-label=\"Send message\">Send message<\/button><\/div><\/fieldset><\/form><div id='fluentform_4_errors' class='ff-errors-in-stack ff_form_instance_4_1 ff-form-loading_errors ff_form_instance_4_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_4_1 = {\"id\":\"4\",\"ajaxUrl\":\"https:\\\/\\\/www.kanzlei-cj.de\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_4_1\",\"form_id_selector\":\"fluentform_4\",\"rules\":{\"input_text_1\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"}},\"input_text\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"}},\"email\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"},\"email\":{\"value\":true,\"message\":\"This field must contain a valid e-mail address!\",\"global\":false,\"global_message\":\"This field must contain a valid email\"}},\"description\":{\"required\":{\"value\":true,\"message\":\"This field is required!\",\"global\":false,\"global_message\":\"This field is required\"}},\"checkbox\":{\"required\":{\"value\":true,\"message\":\"Das ist ein Pflichtfeld!\",\"global\":false,\"global_message\":\"This field is required\"}}},\"debounce_time\":300};\n                            <\/script>\n            <\/div><\/div>\n\n\n<style>.kadence-column2270_10191a-ab > .kt-inside-inner-col,.kadence-column2270_10191a-ab > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2270_10191a-ab > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2270_10191a-ab > .kt-inside-inner-col{flex-direction:column;}.kadence-column2270_10191a-ab > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2270_10191a-ab > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2270_10191a-ab{position:relative;}@media all and (max-width: 1024px){.kadence-column2270_10191a-ab > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2270_10191a-ab > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2270_10191a-ab inner-column-2\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image \">\n<figure class=\"aligncenter size-full eplus-wrapper\"><a href=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"630\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201.jpg\" alt=\"Rechtsanwalt Janssen aus Berlin\" class=\"wp-image-1500\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsanwalt-janssen-aus-berlin-201-768x538.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\" eplus-wrapper\"><strong>Lawyer Christian Janssen from Berlin<\/strong><\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:50px;margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a .kb-svg-icon-wrap{color:var(--global-palette1, #3182CE);}.wp-block-kadence-iconlist.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items2270_273284-8a ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:var(--global-palette3, #1A202C);font-size:16px;color:var(--global-palette3, #1A202C);}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items2270_273284-8a kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-2270_e9d075-50 .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_e9d075-50 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_e9d075-50 kt-svg-icon-list-style-default\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_check kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Law school:<\/strong> at Hamburg University<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-2270_af6cff-06 .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_af6cff-06 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_af6cff-06 kt-svg-icon-list-style-default\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_check kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Clerkship:<\/strong> at Kassel District Court<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-2270_e4db9f-b4 .kt-svg-icon-list-single{font-size:24px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-2270_e4db9f-b4 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2270_e4db9f-b4 kt-svg-icon-list-style-default\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_check kt-svg-icon-list-single\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Licensed<\/strong> as lawyer via the bar association Berlin since 2015<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2347_3d24cc-40{margin-top:var(--global-kb-spacing-xxl, 5rem);margin-bottom:var(--global-kb-spacing-xxl, 5rem);}.kb-row-layout-id2347_3d24cc-40 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_3d24cc-40 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_3d24cc-40 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_3d24cc-40 > .kt-row-layout-overlay{opacity:0.70;}@media all and (max-width: 1024px){.kb-row-layout-id2347_3d24cc-40 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_3d24cc-40 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_3d24cc-40 alignnone faq wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2347_b78285-a4 > .kt-inside-inner-col,.kadence-column2347_b78285-a4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_b78285-a4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_b78285-a4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_b78285-a4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_b78285-a4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_b78285-a4{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_b78285-a4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_b78285-a4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_b78285-a4 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_e846f0-25, .wp-block-kadence-advancedheading.kt-adv-heading2347_e846f0-25[data-kb-block=\"kb-adv-heading2347_e846f0-25\"]{margin-bottom:var(--global-kb-spacing-lg, 3rem);text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_e846f0-25 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_e846f0-25[data-kb-block=\"kb-adv-heading2347_e846f0-25\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_e846f0-25 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_e846f0-25[data-kb-block=\"kb-adv-heading2347_e846f0-25\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading2347_e846f0-25 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_e846f0-25\"><strong><strong>Frequently asked questions about the action for failure to act in tax law<\/strong><\/strong><\/h2>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-a23d6788 uagb-faq-icon-row uagb-faq-layout-grid uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     faq\" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/www.kanzlei-cj.de\\\/en\\\/tax-law\\\/action-for-failure-to-act-in-tax-law\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"<strong>When is an action for failure to act recommended?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"If the tax office takes longer than half a year without any intermediate replies to process your tax filings, you can consider an action for failure to act. For this time limit there is no set deadline however. Instead, a vague phrasing states that an action for failure to act is admissible in tax law when the tax office doesn\\u2019t issue a decision within a reasonable time and doesn\\u2019t give a sufficient reason for this to the taxpayer. Therefore, filing an action should be the last step when all other efforts have failed.\"}},{\"@type\":\"Question\",\"name\":\"<strong>Who pays for an action for failure to act in tax law?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The costs for an action for failure to act in tax law are paid by the respondent, meaning the tax office, on the condition that the action is admissible and well founded. If the action is dismissed as inadmissible or without merit, the claimant has to pay the costs. As the authorities regularly represent themselves before court, there are generally no attorney fees on the side of the respondent, which the taxpayer as claimant would otherwise also have to pay in case of a loss. The same applies when the claimant withdraws their action before a decision is made by the tax court. In this case the court costs are however halved: half of the costs remain even when withdrawing the action before a decision according to \\u00a7 136 FGO alongside \\u00a7 3 Abs. 2 GKG and Nr. 6111 KV.\"}},{\"@type\":\"Question\",\"name\":\"<strong>How long does a decision on the action for failure to act take in tax law?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Most actions in the tax court are decided on within one day. Usually, the hearing for an action for failure to act takes only one or two hours. That actions in the tax court are decided on quickly is desired by the legislative authority. This way the matter of the proceeding is worked on under concentration. Only some larger proceedings require more time, leading to follow-up dates that take several hearings and sometimes even a few years.\"}},{\"@type\":\"Question\",\"name\":\"<strong>When should you avoid an action for failure to act in tax law?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Only once all other means have been exhausted and all attempts at contact with the tax office have failed should you consider an action for failure to act. If chances for a positive decision are rather low, you should avoid an action for failure to act. You should also consider that filing an action in the tax court puts pressure onto the people responsible, which can lead to a negative attitude that can affect your cooperation with the tax office long-term. Therefore, you should carefully consider whether filing an action would be helpful.\"}},{\"@type\":\"Question\",\"name\":\"<strong>Can I file an appeal against a decision of the tax court on an action for failure to act in tax law?<\\\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Proceedings in the tax court are single-tier as a matter of principle. That means that there is only one level of trial jurisdiction. This makes it all the more important to act carefully with an action for failure to act and to present the facts of the case completely and conclusively. As a special court, the tax court is exclusively single-tier and responsible for tax law disputes in first and last instance. In the case of a loss, there is no option to appeal the decision.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe30f8c1 frage\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>When is an action for failure to act recommended?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>If the tax office takes longer than half a year without any intermediate replies to process your tax filings, you can consider an action for failure to act. For this time limit there is no set deadline however. Instead, a vague phrasing states that an action for failure to act is admissible in tax law when the tax office doesn\u2019t issue a decision within a reasonable time and doesn\u2019t give a sufficient reason for this to the taxpayer. Therefore, filing an action should be the last step when all other efforts have failed.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-2fbdf004 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\"><h3 class=\"uagb-question\"><strong>Who pays for an action for failure to act in tax law?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>The costs for an action for failure to act in tax law are paid by the respondent, meaning the tax office, on the condition that the action is admissible and well founded. If the action is dismissed as inadmissible or without merit, the claimant has to pay the costs. As the authorities regularly represent themselves before court, there are generally no attorney fees on the side of the respondent, which the taxpayer as claimant would otherwise also have to pay in case of a loss. The same applies when the claimant withdraws their action before a decision is made by the tax court. In this case the court costs are however halved: half of the costs remain even when withdrawing the action before a decision according to \u00a7 136 FGO alongside \u00a7 3 Abs. 2 GKG and Nr. 6111 KV.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e9151f46 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\"><strong>How long does a decision on the action for failure to act take in tax law?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>Most actions in the tax court are decided on within one day. Usually, the hearing for an action for failure to act takes only one or two hours. That actions in the tax court are decided on quickly is desired by the legislative authority. This way the matter of the proceeding is worked on under concentration. Only some larger proceedings require more time, leading to follow-up dates that take several hearings and sometimes even a few years.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9b250083 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\"><strong>When should you avoid an action for failure to act in tax law?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>Only once all other means have been exhausted and all attempts at contact with the tax office have failed should you consider an action for failure to act. If chances for a positive decision are rather low, you should avoid an action for failure to act. You should also consider that filing an action in the tax court puts pressure onto the people responsible, which can lead to a negative attitude that can affect your cooperation with the tax office long-term. Therefore, you should carefully consider whether filing an action would be helpful.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ba92a0a1 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\"><strong>Can I file an appeal against a decision of the tax court on an action for failure to act in tax law?<\/strong><\/h3><\/div><div class=\"uagb-faq-content\"><p>Proceedings in the tax court are single-tier as a matter of principle. That means that there is only one level of trial jurisdiction. This makes it all the more important to act carefully with an action for failure to act and to present the facts of the case completely and conclusively. As a special court, the tax court is exclusively single-tier and responsible for tax law disputes in first and last instance. In the case of a loss, there is no option to appeal the decision.<\/p><\/div><\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2347_222b1f-ad > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_222b1f-ad > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_222b1f-ad > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-right:20px;padding-bottom:45px;padding-left:20px;grid-template-columns:minmax(0, calc(35% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(65% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id2347_222b1f-ad > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_222b1f-ad > .kt-row-column-wrap{padding-top:40px;padding-bottom:20px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_222b1f-ad > .kt-row-column-wrap{padding-top:20px;padding-right:0px;padding-bottom:20px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_222b1f-ad aligncenter has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col,.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_e0a6c6-46{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_e0a6c6-46 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_e0a6c6-46 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id2347_5948df-ef > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_5948df-ef > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_5948df-ef > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-md, 2rem);padding-top:40px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_5948df-ef > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_5948df-ef > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_5948df-ef > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_5948df-ef alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2347_1bec4d-1d > .kt-inside-inner-col,.kadence-column2347_1bec4d-1d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_1bec4d-1d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_1bec4d-1d > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_1bec4d-1d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_1bec4d-1d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_1bec4d-1d{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_1bec4d-1d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_1bec4d-1d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_1bec4d-1d inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-2347_2c3b32-21 .kt-block-spacer{height:6px;}.wp-block-kadence-spacer.kt-block-spacer-2347_2c3b32-21 .kt-divider{border-top-width:3px;height:1px;border-top-color:var(--global-palette2, #2B6CB0);width:55%;border-top-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-spacer.kt-block-spacer-2347_2c3b32-21 .kt-divider{width:75%!important;}}@media all and (max-width: 767px){.wp-block-kadence-spacer.kt-block-spacer-2347_2c3b32-21 .kt-divider{width:50%!important;}}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-2347_2c3b32-21 alignnone\"><div class=\"kt-block-spacer kt-block-spacer-halign-left kt-block-spacer-thalign-left kt-block-spacer-malign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column2347_d735a5-b8 > .kt-inside-inner-col,.kadence-column2347_d735a5-b8 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_d735a5-b8 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_d735a5-b8 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_d735a5-b8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_d735a5-b8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_d735a5-b8{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_d735a5-b8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_d735a5-b8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_d735a5-b8 inner-column-2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8, .wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8[data-kb-block=\"kb-adv-heading2347_6cef1e-c8\"]{padding-top:0px;padding-bottom:0px;margin-top:0px;margin-bottom:0px;text-align:right;font-size:55px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8[data-kb-block=\"kb-adv-heading2347_6cef1e-c8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8[data-kb-block=\"kb-adv-heading2347_6cef1e-c8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8, .wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8[data-kb-block=\"kb-adv-heading2347_6cef1e-c8\"]{font-size:36px;text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8, .wp-block-kadence-advancedheading.kt-adv-heading2347_6cef1e-c8[data-kb-block=\"kb-adv-heading2347_6cef1e-c8\"]{font-size:30px;text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading2347_6cef1e-c8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_6cef1e-c8\">Other areas of law<\/h2>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap{column-gap:30px;row-gap:var(--global-kb-gap-md, 2rem);padding-top:40px;padding-right:20px;padding-bottom:80px;padding-left:20px;}.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap{grid-template-columns:repeat(4, minmax(0, 1fr));}.kb-row-layout-id2347_94eba9-95 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap{padding-top:40px;padding-bottom:40px;grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 1024px){.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 767px){.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap{padding-right:20px;padding-left:20px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_94eba9-95 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_94eba9-95 alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-4-columns kt-row-layout-equal kt-tab-layout-two-grid kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col,.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_2c51f8-c7{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_2c51f8-c7, .kt-inside-inner-col > .kadence-column2347_2c51f8-c7:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_2c51f8-c7 kb-section-has-link inner-column-3\"><div class=\"kt-inside-inner-col\"><style>.kb-image2347_64fea8-99 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2347_64fea8-99\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-erbrecht-b.jpg\" alt=\"\" class=\"kb-img wp-image-1477\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-erbrecht-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-erbrecht-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n<style>.kb-row-layout-id2347_f3bcfb-1c > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_f3bcfb-1c > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_f3bcfb-1c > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_f3bcfb-1c > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_f3bcfb-1c > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_f3bcfb-1c > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_f3bcfb-1c alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2347_300470-3e > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2347_300470-3e > .kt-inside-inner-col,.kadence-column2347_300470-3e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_300470-3e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_300470-3e > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_300470-3e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_300470-3e > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_300470-3e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_300470-3e{position:relative;}.kadence-column2347_300470-3e, .kt-inside-inner-col > .kadence-column2347_300470-3e:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2347_300470-3e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_300470-3e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_300470-3e, .kt-inside-inner-col > .kadence-column2347_300470-3e:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_300470-3e inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1, .wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1[data-kb-block=\"kb-adv-heading2347_cb22fb-d1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1[data-kb-block=\"kb-adv-heading2347_cb22fb-d1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1[data-kb-block=\"kb-adv-heading2347_cb22fb-d1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1, .wp-block-kadence-advancedheading.kt-adv-heading2347_cb22fb-d1[data-kb-block=\"kb-adv-heading2347_cb22fb-d1\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2347_cb22fb-d1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_cb22fb-d1\">Inheritance law<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4, .wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4[data-kb-block=\"kb-adv-heading2347_ac28e9-e4\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4[data-kb-block=\"kb-adv-heading2347_ac28e9-e4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4[data-kb-block=\"kb-adv-heading2347_ac28e9-e4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4, .wp-block-kadence-advancedheading.kt-adv-heading2347_ac28e9-e4[data-kb-block=\"kb-adv-heading2347_ac28e9-e4\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2347_ac28e9-e4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_ac28e9-e4\">I would also be happy to execute your will on your behalf. I would also be happy to advise you on gifts and the tax implications of anticipated succession.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2347_c76965-a2, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_c76965-a2, .wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2347_c76965-a2 .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2347_c76965-a2, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_c76965-a2, .wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2347_c76965-a2{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2347_c76965-a2\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2347_4be89a-8d.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_4be89a-8d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2347_4be89a-8d kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/en\/inheritance-law\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/inheritance-law\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n\n<style>.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col,.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_2c51f8-c7{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_2c51f8-c7, .kt-inside-inner-col > .kadence-column2347_2c51f8-c7:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_2c51f8-c7 kb-section-has-link inner-column-3\"><div class=\"kt-inside-inner-col\"><style>.kb-image2347_4e55ab-e7 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2347_4e55ab-e7\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-vorsorgerecht-b.jpg\" alt=\"\" class=\"kb-img wp-image-1478\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-vorsorgerecht-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-vorsorgerecht-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n<style>.kb-row-layout-id2347_b54266-07 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_b54266-07 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_b54266-07 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_b54266-07 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_b54266-07 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_b54266-07 > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_b54266-07 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2347_9efd8e-7a > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2347_9efd8e-7a > .kt-inside-inner-col,.kadence-column2347_9efd8e-7a > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_9efd8e-7a > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_9efd8e-7a > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_9efd8e-7a > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_9efd8e-7a > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_9efd8e-7a > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_9efd8e-7a{position:relative;}.kadence-column2347_9efd8e-7a, .kt-inside-inner-col > .kadence-column2347_9efd8e-7a:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2347_9efd8e-7a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_9efd8e-7a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_9efd8e-7a, .kt-inside-inner-col > .kadence-column2347_9efd8e-7a:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_9efd8e-7a inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9, .wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9[data-kb-block=\"kb-adv-heading2347_e023d3-e9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9[data-kb-block=\"kb-adv-heading2347_e023d3-e9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9[data-kb-block=\"kb-adv-heading2347_e023d3-e9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9, .wp-block-kadence-advancedheading.kt-adv-heading2347_e023d3-e9[data-kb-block=\"kb-adv-heading2347_e023d3-e9\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2347_e023d3-e9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_e023d3-e9\">Pension law<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e, .wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e[data-kb-block=\"kb-adv-heading2347_383316-6e\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e[data-kb-block=\"kb-adv-heading2347_383316-6e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e[data-kb-block=\"kb-adv-heading2347_383316-6e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e, .wp-block-kadence-advancedheading.kt-adv-heading2347_383316-6e[data-kb-block=\"kb-adv-heading2347_383316-6e\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2347_383316-6e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_383316-6e\">I would also be happy to assist you in drawing up your own personal living will, health care proxy, and power of attorney.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2347_7ae7d1-ce, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_7ae7d1-ce, .wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2347_7ae7d1-ce .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2347_7ae7d1-ce, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_7ae7d1-ce, .wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2347_7ae7d1-ce{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2347_7ae7d1-ce\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2347_b6ec67-ac.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_b6ec67-ac.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2347_b6ec67-ac kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/vorsorgerecht\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/provision-law\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n\n<style>.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col,.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_2c51f8-c7{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_2c51f8-c7, .kt-inside-inner-col > .kadence-column2347_2c51f8-c7:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_2c51f8-c7 kb-section-has-link inner-column-3\"><div class=\"kt-inside-inner-col\"><style>.kb-image2347_2dd29f-5f .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2347_2dd29f-5f\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-sozialrecht-b.jpg\" alt=\"\" class=\"kb-img wp-image-1474\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-sozialrecht-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-im-sozialrecht-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n<style>.kb-row-layout-id2347_eda308-aa > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_eda308-aa > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_eda308-aa > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_eda308-aa > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_eda308-aa > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_eda308-aa > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_eda308-aa alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2347_78c0ed-21 > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2347_78c0ed-21 > .kt-inside-inner-col,.kadence-column2347_78c0ed-21 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_78c0ed-21 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_78c0ed-21 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_78c0ed-21 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_78c0ed-21 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_78c0ed-21 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_78c0ed-21{position:relative;}.kadence-column2347_78c0ed-21, .kt-inside-inner-col > .kadence-column2347_78c0ed-21:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2347_78c0ed-21 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_78c0ed-21 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_78c0ed-21, .kt-inside-inner-col > .kadence-column2347_78c0ed-21:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_78c0ed-21 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a, .wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a[data-kb-block=\"kb-adv-heading2347_bfd815-7a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a[data-kb-block=\"kb-adv-heading2347_bfd815-7a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a[data-kb-block=\"kb-adv-heading2347_bfd815-7a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a, .wp-block-kadence-advancedheading.kt-adv-heading2347_bfd815-7a[data-kb-block=\"kb-adv-heading2347_bfd815-7a\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2347_bfd815-7a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_bfd815-7a\">Social law<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b, .wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b[data-kb-block=\"kb-adv-heading2347_669dc0-1b\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b[data-kb-block=\"kb-adv-heading2347_669dc0-1b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b[data-kb-block=\"kb-adv-heading2347_669dc0-1b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b, .wp-block-kadence-advancedheading.kt-adv-heading2347_669dc0-1b[data-kb-block=\"kb-adv-heading2347_669dc0-1b\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2347_669dc0-1b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_669dc0-1b\">I would be happy to explain how you can use the costs of care to structure the transfer of your assets to the next generation.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2347_09c8c5-1e, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_09c8c5-1e, .wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2347_09c8c5-1e .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2347_09c8c5-1e, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_09c8c5-1e, .wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2347_09c8c5-1e{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2347_09c8c5-1e\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2347_da1aca-1d.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_da1aca-1d.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2347_da1aca-1d kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/sozialrecht\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/social-law\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n\n<style>.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col,.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_2c51f8-c7{position:relative;}@media all and (max-width: 1024px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_2c51f8-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_2c51f8-c7, .kt-inside-inner-col > .kadence-column2347_2c51f8-c7:not(.specificity){margin-right:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_2c51f8-c7 kb-section-has-link inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.kb-image2347_e35299-f1 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2347_e35299-f1\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"660\" src=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-fuer-airbnb-b.jpg\" alt=\"\" class=\"kb-img wp-image-1473\" srcset=\"https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-fuer-airbnb-b.jpg 900w, https:\/\/www.kanzlei-cj.de\/wp-content\/uploads\/rechtsberatung-fuer-airbnb-b-768x563.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n<style>.kb-row-layout-id2347_166e3b-14 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2347_166e3b-14 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2347_166e3b-14 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2347_166e3b-14 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2347_166e3b-14 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2347_166e3b-14 > .kt-row-column-wrap{padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2347_166e3b-14 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col{padding-top:10px;padding-right:20px;padding-bottom:0px;padding-left:20px;}.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col,.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2347_a6f3c5-36{position:relative;}.kadence-column2347_a6f3c5-36, .kt-inside-inner-col > .kadence-column2347_a6f3c5-36:not(.specificity){margin-top:-84px;margin-right:10px;margin-bottom:0px;margin-left:10px;}@media all and (max-width: 1024px){.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2347_a6f3c5-36 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2347_a6f3c5-36, .kt-inside-inner-col > .kadence-column2347_a6f3c5-36:not(.specificity){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2347_a6f3c5-36 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4, .wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4[data-kb-block=\"kb-adv-heading2347_f6f7d4-a4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4[data-kb-block=\"kb-adv-heading2347_f6f7d4-a4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4[data-kb-block=\"kb-adv-heading2347_f6f7d4-a4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4, .wp-block-kadence-advancedheading.kt-adv-heading2347_f6f7d4-a4[data-kb-block=\"kb-adv-heading2347_f6f7d4-a4\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading2347_f6f7d4-a4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_f6f7d4-a4\">Airbnb law<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8, .wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8[data-kb-block=\"kb-adv-heading2347_1ef687-d8\"]{font-size:16px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8[data-kb-block=\"kb-adv-heading2347_1ef687-d8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8[data-kb-block=\"kb-adv-heading2347_1ef687-d8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8, .wp-block-kadence-advancedheading.kt-adv-heading2347_1ef687-d8[data-kb-block=\"kb-adv-heading2347_1ef687-d8\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading2347_1ef687-d8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2347_1ef687-d8\">When planning to rent out an apartment or house via the Airbnb portal, there are usually tax issues to be clarified. I would be happy to assist you with this.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns2347_9f65c4-92, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_9f65c4-92, .wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2347_9f65c4-92 .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns2347_9f65c4-92, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns2347_9f65c4-92, .wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92{justify-content:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns2347_9f65c4-92{justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2347_9f65c4-92\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button{color:var(--global-palette1, #3182CE);background:var(--global-palette9, #ffffff);font-size:15px;text-transform:lowercase;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;margin-left:-10px;}.kb-btn2347_279dec-3e.kb-button .kb-svg-icon-wrap{padding-left:15px;}.wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button:focus{color:var(--global-palette4, #2D3748);background:var(--global-palette9, #ffffff);border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button{border-top:0px solid;border-right:0px solid;border-bottom:0px solid;border-left:0px solid;}.wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn2347_279dec-3e.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-top-style:solid;border-right-color:var(--global-palette3, #1A202C);border-right-style:solid;border-bottom-color:var(--global-palette3, #1A202C);border-bottom-style:solid;border-left-color:var(--global-palette3, #1A202C);border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn2347_279dec-3e kt-btn-size-small kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-true  wp-block-kadence-singlebtn\" href=\"https:\/\/www.kanzlei-cj.de\/airbnb\/\"><span class=\"kt-btn-inner-text\">find out more<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-btn-icon-side-right\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><a href=\"https:\/\/www.kanzlei-cj.de\/en\/airbnb-renting\/\" class=\"kb-section-link-overlay\"><\/a><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Action for failure to act in tax law as a means of acceleration If you as a taxpayer miss a deadline set by the tax authorities or the legislator, the tax office usually reacts quite severely. Late payment penalties are imposed, fines are threatened, statutory late payment penalties are levied or the tax bases are&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":2341,"menu_order":15,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-2347","page","type-page","status-publish","hentry"],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"Madmen","author_link":"https:\/\/www.kanzlei-cj.de\/en\/author\/madmen\/"},"comment_info":"","uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Madmen","author_link":"https:\/\/www.kanzlei-cj.de\/en\/author\/madmen\/"},"uagb_comment_info":0,"uagb_excerpt":"Action for failure to act in tax law as a means of acceleration If you as a taxpayer miss a deadline set by the tax authorities or the legislator, the tax office usually reacts quite severely. Late payment penalties are imposed, fines are threatened, statutory late payment penalties are levied or the tax bases are...","_links":{"self":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/comments?post=2347"}],"version-history":[{"count":6,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2347\/revisions"}],"predecessor-version":[{"id":2500,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2347\/revisions\/2500"}],"up":[{"embeddable":true,"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/pages\/2341"}],"wp:attachment":[{"href":"https:\/\/www.kanzlei-cj.de\/en\/wp-json\/wp\/v2\/media?parent=2347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}