Templates for the application of add-back taxation according to AStG

Topic area:
Status: 28.06.2024 |
Current
Key words:
Tax, Supplement
Initiative
Official name
Vordrucke zur Anwendung der Hinzurechnungsbesteuerung nach den §§ 7 ff. Außensteuergesetz (AStG), für die Feststellungsjahre ab 2022, die Wirtschaftsjahre der Zwischengesellschaft betreffen, die nach dem 31. Dezember 2021 beginnen
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
25.06.2024
Doc. code
2024/0506584
Summary
Status
Status

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Current version
Final version
25.06.2024
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
Foreign Tax Act (AStG) (binding, Main version, DE)
Level 2
–
Level 3 / Other
–

Source: German government, 2024/0506584, 2024