Schlagwörter: reporting obligation (8 gefunden)

1. 01. Juli 2025

   MoF: Draft bill on implementation of Directive (EU) 2023/222 ...

   On 27 June 2025, the Federal Ministry of Finance (MoF) published a draft to implement Directive (EU) 2023/2226 (DAC8) and at the same time opened public consultation on the draft bill.

   Kategorien: Legislation

   Schlagwörter: reporting obligation, crypto asset
2. 14. Januar 2025

   Service providers to report crypto-asset transactions as of ...

   To adopt the EU requirements on automatic exchange of information under Directive for Administration Cooperation (DAC) to extend to the reporting by crypto-asset service providers on transactions (transfer or exchange) of crypto-assets, the Federal Ministry of Finance (MoF) published a draft bill for a DAC8 Implementation Act (DAC8-draft) on 4 November 2024 which is to come into force on 1 January 2026.

   Kategorien: Legislation

   Schlagwörter: reporting obligation, crypto transfer
3. 31. Mai 2024

   ECJ: No additional obligations for online service providers ...

   The European Court of Justice decided that a Member State may not impose additional obligations on an online service provider established in another Member State.

   Kategorien: European Court of Justice

   Schlagwörter: electronic services, reporting obligatio ...
4. 02. April 2023

   Ministry of Finance to comment on the application of the Pla ...

   On 3 February 2023, the German Federal Ministry of Finance (MoF) published a circular on certain application issues regarding the Platform Tax Transparency Act.

   Kategorien: Official Pronouncements

   Schlagwörter: reporting obligation, tax transparency
5. 09. Dezember 2022

   ECJ: Reporting and notification obligations of lawyers as in ...

   In an answer to a preliminary request from the Belgian Constitutional Court the European Court of Justice held that the obligation for a lawyer to inform other intermediaries involved is not necessary and infringes the right to respect for communications with his or her client.

   Kategorien: European Court of Justice

   Schlagwörter: reporting obligation, intermediaries
6. 28. März 2021

   Reminder: Reporting obligations pursuant to Brexit

   The German Central Tax office reminds of the reporting requirements pursuant to Section 138 (2) sentence 1 No. 4 of the German Fiscal Code and the consequences due to Brexit.

   Kategorien: Official Pronouncements

   Schlagwörter: Brexit, reporting obligation, controllin ...
7. 23. Mai 2019

   Ministry of Finance release new form for reporting foreign r ...

   The Ministry of Finance has published a new form for reporting foreign relationships according to Section 138 (2) of the General Tax Code (GTC). The new form replaces the form originally included in the Ministry of Finance’s guidelines on the application of Section 138 (2) and Section 138b of the GTC dated 5 February 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: foreign related parties, reporting oblig ...
8. 14. April 2016

   Tax reporting provision does not restrict freedom of establi ...

   The ECJ has held that an obligation on a German bank to report assets held by German customers of its Austrian branch to the German tax authorities does not restrict the bank’s freedom to establish itself in Austria.

   Kategorien: From Europe

   Schlagwörter: bank secrecy, reporting obligation