Exchange of information on financial accounts in tax matters (FKAustG)

Topic area:
Status: 26.02.2020 |
Archiviert
Key words:
Regulatory reporting, Main version
Initiative
Official name
Gesetz zum automatischen Austausch von Informationen über Finanzkonten in Steuersachen und zur Änderung weiterer Gesetze
Type
Act/Law
Level 1
Initiator
German government
Submitted
15.07.2015
Doc. code
-
Summary
Status
Status

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Current version
Final version
12.12.2019
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
Defence against tax avoidance and unfair tax competition (Steueroasen-Abwehrgesetz – StAbwG) (binding, Main version, Amendment, DE)
Automatic exchange of information in the area of taxation (binding, Main version, EU)
Level 2
Addition to Exchange of Information on Financial Accounts in Tax Matters (binding, Supplement, DE)
Level 3 / Other
Automatic exchange of financial information under COVID-19 (binding, DE)
FATCA-CRS application letter (binding, Supplement, DE)
State Exchange List pursuant to the Financial Account Information Exchange Act (binding, Supplement, DE)
Amendment of the FATCA/CRS Application Letter (binding, Amendment, DE)
Non-objection decree for violations of the reporting obligations under the FKAustG (binding, DE)

Source: German government, Gesetz zum automatischen Austausch von Informationen über Finanzkonten in Steuersachen und zur Änderung weiterer Gesetze, 2019