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.
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
Act on the Assumption of Guarantees within the Framework of a European Stabilisation Mechanism (Stabilisation Mechanism Act – StabMechG)
Date of signature: 22 May 2010
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
Financial markets Insurance Tax Act (Versicherungsteuergesetz)
Ordinance Implementing the Insurance Tax Act (Versicherungsteuer-Durchführungsverordnung)
Date of signature: 8 April 1922
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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.
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