BMF letter on the principles for the application of the Foreign Tax Act

Topic area:
Status: 03.01.2024 |
Aktuell
Key words:
Tax, Supplement
Initiative
Official name
Grundsätze zur Anwendung des Außensteuergesetzes
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
19.07.2023
Doc. code
2023/1175923
Summary
Status
Status

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Current version
Final version
22.12.2023
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
Law on the implementation of the Anti-Tax Avoidance Directive – ATADUmsG (binding, Amendment, DE)
Level 2
–
Level 3 / Other
–

Source: German government, 2023/1175923, 2023