Law on the implementation of the Anti-Tax Avoidance Directive – ATADUmsG

Topic area:
Status: 03.07.2021 |
Archiviert
Key words:
Tax, Amendment
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
25.06.2021
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 circular on the deduction of business expenses in the event of tax mismatches (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. 37/2021, 2021