Foreign Tax Act (AStG)

Topic area:
Status: 12.09.1972 |
Archived
Key words:
Main version, Tax
Initiative
Official name
Gesetz über die Besteuerung bei Auslandsbeziehungen (Außensteuergesetz)
Type
Act/Law
Level 1
Initiator
German government
Submitted
08.09.1972
Doc. code
BGBl I Nr. 98/1972
Summary
Status
Status

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Current version
Final version
08.09.1972
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
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
Templates for the application of add-back taxation according to AStG (binding, Supplement, DE)
BMF letter on the principles for the application of the Foreign Tax Act (binding, Supplement, DE)

Source: German government, BGBl I Nr. 98/1972, 1972