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 PronouncementsSchlagwörter: Brexit, reporting obligation, controllin ...
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 PronouncementsSchlagwörter: foreign related parties, reporting oblig ...
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 EuropeSchlagwörter: bank secrecy, reporting obligation
