BMF letter on the principles for the application of the Foreign Tax Act
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
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)
Foreign Tax Act (AStG)
(binding, Main version, DE)
Level 2
–
Level 3 / Other
–
Source: German government, 2023/1175923, 2023