Introduction of an obligation to notify tax administrations

Topic area:
Status: 07.01.2020 |
Archived
Key words:
Amendment
Initiative
Official name
Gesetz zur Einführung einer Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen
Type
Act/Law
Level 1
Initiator
German government
Submitted
30.01.2019
Doc. code
BGBl I Nr. 52/2019
Summary
Status
Status

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Current version
Final version
21.12.2019
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
Amendment of mandatory automatic exchange of information in the field of taxation (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Application of the rules on the obligation to notify cross-border tax arrangements (binding, Supplement, DE)

Source: German government, BGBl I Nr. 52/2019, 2019