# Account access procedure

- Canonical URL: https://www.gerhardmerk.de/account-access-procedure
- Post ID: 590466
- Modified: 2023-07-25T20:46:53+00:00
- Language: en

## Definition

Access by public authorities to a customer's records at the bank. The legal basis is the Law on the Promotion of Tax Honesty of December 23, 2003. In 2011 (2013), there were roughly 106,000 (123,000) account accesses by any German officials. Procedurally, the account search is an internal measure of the authorities. It cannot be challenged either by objection pursuant to §§ 68 ff VwGO (objection: contesting statement by which the administrative act is at least impeded and whose unsuccessful implementation is at the same time a substantive decision prerequisite for later court proceedings) or by contestation (declaration that one is not willing to accept the action of the authority). - See Bestandskraft, Kontenoffenlegung, Kontenperre, Konto, Zweitausweis. - Cf. BaFin Annual Report 2009, p. 237 f. (use by BaFin; over ninety thousand requests in 2009), BaFin Annual Report 2010, p. 253 (data protection law) BaFin Annual Report 2012, p. 220 f. (overview of retrievals in 2011 and 2012), BaFin Annual Report 2013, p. 113 (overview, broken down by retrieving authorities and number of retrievals), and the respective BaFin Annual Report, chapter "Cross-Sectional Tasks." Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1