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  1. Internationales Steuerrecht [EN] Questions concerning the application of the Platform Tax Transparency Act

    The Platform Tax Transparency Act of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.

    BMF-Letter
    pdf, 93KB : Questions concerning the application of the Platform Tax Transparency Act

  2. Public Finances Stability Council Act (Stabilitätsratsgesetz)

    Act on the Establishment of a Stability Council and on the Avoidance of Budgetary Emergencies (Stability Council Act)
    Date of signature: 10 August 2009

    Law
    More : Stability Council Act (<span lang="de">Stabilitätsratsgesetz</span>)

  3. Europe Stabilisation Mechanism Act (Stabilisierungsmechanismusgesetz)

    Act on the Assumption of Guarantees within the Framework of a European Stabilisation Mechanism (Stabilisation Mechanism Act – StabMechG)
    Date of signature: 22 May 2010

    Law
    More : Stabilisation Mechanism Act (<span lang="de">Stabilisierungsmechanismusgesetz</span>)

  4. Europe Sanctions Distribution Act (ESM-Finanzierungsgesetz)

    Act Governing the Domestic Distribution of Sanctions Imposed to Ensure Budgetary Discipline in the European Union (Sanctions Distribution Act)
    Date of signature: 5 September 2006

    Law
    More : Sanctions Distribution Act (<span lang="de">ESM-Finanzierungsgesetz</span>)

  5. Financial markets Insurance Tax Act (Versicherungsteuergesetz)
    Ordinance Implementing the Insurance Tax Act (Versicherungsteuer-​Durchführungsverordnung)

    Date of signature: 8 April 1922

    Law
    More : Insurance Tax Act (<span lang="de">Versicherungsteuergesetz</span>)<br/> Ordinance Implementing the Insurance Tax Act (<span lang="de">Versicherungsteuer-​Durchführungsverordnung</span>)

  6. Taxation Global minimum tax: frequently asked questions

    In these FAQs, we answer the top questions on a major reform to international corporate tax rules.

    FAQ
    More : Global minimum tax: frequently asked questions

  7. G20 Frequently asked questions: G20

    Answers to frequently asked questions about the G20

    FAQ
    More : Frequently asked questions: G20

  8. Public Finances FAQs: Spending Reviews

    Our FAQs answer the most important questions about performance budgeting and spending reviews.

    FAQ
    More : FAQs: Spending Reviews

  9. Taxation Fiscal Code (Abgabenordnung)

    Work­ing trans­la­tion of the Fis­cal Code (Ab­gabenord­nung), which brings to­geth­er the rules ap­ply­ing to all tax­es as a com­pendi­um of gen­er­al tax law. The Fis­cal Code sets out the ba­sic rules on how a tax is de­ter­mined, to whom the tax ap­plies, and when the tax is to be paid.

    Law
    More : Fiscal Code (<span lang="de">Abgabenordnung</span>)

  10. Financial markets Financial Account Information Exchange Act (Finanzkonteninformationsaustauschgesetz – FKAustG)

    Act on the Automatic Exchange of Financial Account Information in Tax Matters (Financial Account Information Exchange Act)
    Date of signature: 21 December 2015

    Law
    More : Financial Account Information Exchange Act (<span lang="de">Finanzkonteninformationsaustauschgesetz</span> – FKAustG)

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