§ 217 Tax Act (StG) - Legal Entities

1. If taxes are evaded or attempted to be evaded for the benefit of a legal entity, the legal entity shall be fined.

2. If participation acts (incitement, aiding and abetting, involvement) in third-party tax evasion are committed in the business operations of a legal entity, § 213 is applicable to the legal entity.

3. The punishment of the acting organs and representatives according to § 213 remains reserved.

4. In the case of corporations and institutions governed by foreign law and foreign associations without legal personality, paragraphs 1-3 apply accordingly.

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