Foreign Tax Act (AStG)

Topic area:
Status: 12.09.1972 |
Archiviert
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)
BMF circular letter on the Foreign Tax Act with regard to income from intermediate companies (binding, Amendment, DE)

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