Defence against tax avoidance and unfair tax competition (Steueroasen-Abwehrgesetz – StAbwG)
Initiative
Official name
Gesetz zur Abwehr von Steuervermeidung und unfairem Steuerwettbewerb und zur Änderung weiterer Gesetze
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
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
Second regulation amending the Tax Haven Defence Regulation
(binding, Amendment, DE)
Tax Haven Defense Regulation (Steueroasen-Abwehrverordnung – StAbwV)
(binding, Main version, Amendment, DE)
Third ordinance amending the Tax Havens Defence Ordinance
(binding, Amendment, DE)
Level 3 / Other
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Source: German government, BGBl I Nr. 37/2021, 2021