Abusive tax scheme (Missbrauch von rechtlichen Gestaltungsmöglichkeiten)

Pursuant to § 42 AO it shall not be possible to circumvent tax legislation by abusive tax planning schemes.  An abuse is deemed to exist where an inappropriate legal option is selected which, in comparison with an appropriate option, leads to tax advantages unintended by law for the taxpayer or a third party. This shall not apply where the taxpayer provides evidence of non-tax reasons for the selected option which are relevant when viewed from an overall perspective.