National implementation of disclosure of income tax information by certain undertakings and branches
Initiative
Official name
Gesetz zur Umsetzung der Richtlinie (EU) 2021/2101 im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen sowie zur Änderung des Verbraucherstreitbeilegungsgesetzes und des Pflichtversicherungsgesetzes
Type
Act/Law
Level 1
Initiator
German government
Submitted
07.12.2022
Doc. code
BGBl. I Nr. 154/2023
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
Commercial code (Handelsgesetzbuch, HGB)
(binding, Main version, DE)
Stock Corporation Act
(binding, DE)
SE Implementation Act - SEAG
(binding, Main version, DE)
Accounting Directive
(binding, Main version, Amendment, EU)
Disclosure of income tax information by certain undertakings and branches
(binding, Supplement, EU)
Level 2
–
Level 3 / Other
–
Source: German government, BGBl. I Nr. 154/2023, 2023