Defence against tax avoidance and unfair tax competition

Topic area:
Status: 23.05.2023 |
Archived
Key words:
Tax, Main version, Amendment
Initiative
Official name
Gesetz zur Abwehr von Steuervermeidung und unfairem Steuerwettbewerb und zur Änderung weiterer Gesetze (Steueroasen-Abwehrgesetz – StAbwG)
Type
Act/Law
Level 1
Initiator
German government
Submitted
15.02.2021
Doc. code
BGBl I Nr. 37/2021
Summary
Status
Status

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Current version
Final version
25.06.2021
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
Exchange of information on financial accounts in tax matters (FKAustG) (binding, Main version, DE)
Level 2
Draft bill amending the Tax Haven Defence Regulation (StAbwG) (binding, Amendment, DE)
Level 3 / Other
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Source: German government, BGBl I Nr. 37/2021, 2021