Law on the implementation of the Anti-Tax Avoidance Directive – ATADUmsG
Initiative
Official name
Gesetz zur Umsetzung der Anti-Steuervermeidungsrichtlinie (ATAD-Umsetzungsgesetz – ATADUmsG)
Type
Act/Law
Level 1
Initiator
German government
Submitted
19.04.2021
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
Hybrid mismatches with third countries
(binding, Amendment, EU)
Investment tax reform and investment tax act (InvStG)
(binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
BMF letter on the principles for the application of the Foreign Tax Act
(binding, Supplement, DE)
Source: German government, BGBl I Nr. 37/2021, 2021