Zinssatz für die Verzinsung von Steuernachforderungen gem. § 238 Abs. 1 AO (G-SIG: 16040437)

This question concerns the interest rate applied to tax refund claims according to German tax law. It seeks clarification on the specific rate used for calculating interest on overdue tax payments. This impacts taxpayers who are owed refunds and are entitled to interest. It clarifies the financial implications of delays in tax reimbursements by the authorities.