2. supplement to the letter on the issuance of tax certificates for capital income

Topic area:
Status: 10.05.2021 |
Archiviert
Key words:
Tax
Initiative
Official name
Kapitalertragsteuer;
Ausstellung von Steuerbescheinigungen für Kapitalerträge nach § 45a Absatz 2 und 3 EStG;
Ergänzung des BMF-Schreibens vom 15. Dezember 2017 (BStBl I 2018, S. 13)
Type
Other
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2021/0409217
Summary
Status
Status

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Current version
Final version
13.04.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Issue of tax certificates for investment income (binding, DE)

Source: German government, 2021/0409217, 2021