Correction of tax certificates for investment income

Topic area:
Status: 26.09.2023 |
Aktuell
Key words:
Tax, Supplement
Initiative
Official name
Kapitalertragsteuer; Ausstellung von Steuerbescheinigungen für Kapitalerträge nach § 45a Absatz 2 und 3 EStG; Berichtigung nach § 45a Absatz 6 EStG
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2023/0840338
Summary
Status
Status

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Current version
Announcement
19.09.2023
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
Income Tax Act (binding, Main version, DE)
Level 2
–
Level 3 / Other
–

Source: German government, 2023/0840338, 2023