Die strafrechtliche Offenlegungspflicht steuerlich erheblicher Tatsachen

When the tax situation is unclear and there are several plausible legal interpretations, what facts must be disclosed in accordance with Section 370(1) No. 1 of the German Fiscal Code (AO)? The author proposes transferring the clarification requirement developed in BVerfGE 126, 170, and consistently applying Art. 103 para. 2 GG. According to this, the legal opinion of the courts is decisive. However, if tax laws are vague to a constitutionally permissible extent and case law has not clarified this, the legal opinion can be chosen freely (imperfect legal situation). Imperfect legal norms may not form the basis of criminal liability (Art. 103(2) GG).