Tax Haven Defense Regulation (Steueroasen-Abwehrverordnung – StAbwV)

Topic area:
Status: 27.12.2023 |
Archived
Key words:
Tax, Main version, Amendment
Initiative
Official name
Verordnung zur Durchführung des § 3 des Steueroasen-Abwehrgesetzes
(Steueroasen-Abwehrverordnung – StAbwV)
Type
Regulation
Level 2
Initiator
German government
Submitted
Doc. code
BGBl I Nr. 85/2021
Summary
Status
Status

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Current version
Updated version
20.12.2021
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
Defence against tax avoidance and unfair tax competition (Steueroasen-Abwehrgesetz – StAbwG) (binding, Main version, Amendment, DE)
Level 2
Second regulation amending the Tax Haven Defence Regulation (binding, Amendment, DE)
Third ordinance amending the Tax Havens Defence Ordinance (binding, Amendment, DE)
Level 3 / Other
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Source: German government, BGBl I Nr. 85/2021, 2021