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Ex­ter­nal Tax Re­la­tions

Ausschnitt von Tasten eines Taschenrechners
Source:  Fotolia.de, Foto: Milton Oswald

General Information

The documents on this website provide information about German legislation relating to external tax relations, especially transfer pricing. For a comprehensive overview of the German tax system, please refer to the Finance Ministry brochure An ABC of Taxes .

Please note that this is not an exhaustive list. These working translations are provided as a courtesy by the Federal Ministry of Finance’s Language Service and are merely for informational purposes. Only the German-language versions are authoritative for the application of the law. Please note that the translations have not been coordinated with other government bodies in Germany.

Fiscal Code

The most recent English translation of the German Fiscal Code ( Abgabenordnung ) is available Fis­cal Code (Ab­gabenord­nung) [pdf, 1MB] .
The German version is available here.

External Tax Relations Act

The most recent English translation of the External Tax Relations Act ( Außensteuergesetz ) is available Ex­ter­nal Tax Re­la­tions Act [pdf, 187KB] .
The German version is available here.

Transfer Pricing

The glossary on Verrechnungspreise provides an overview of the German terminology related to transfer pricing (only available in German).

Mutual Agreement Procedure / Advanced Pricing Agreement

Multilateral Audits (“Joint Audit”)