Service Finder
Comply with obligations to cooperate under the Tax Haven Defense Act
Service Description
If you as a taxable person or as a taxable company have business relationships or shareholdings with companies based in a non-cooperative tax jurisdiction, you must submit comprehensive records of your business activities.
A tax jurisdiction is considered non-cooperative within the meaning of the law if it is on the EU blacklist and the national Tax Haven Defense Ordinance (StAbwV).
You must submit
- a presentation as well as an overview of the type and scope of business relationships. This includes in particular the purchase of goods, services, loan relationships, insurance relationships, transfers of use and cost allocations,
- Contracts and agreed contractual conditions on which the business relationships are based,
- a list of agreements relating to intangible assets. This also includes cost allocation agreements, research service agreements and license agreements as well as a list of the intangible assets that you use or transfer for use within the scope of the relevant business relationships,
- the functions performed and risks assumed by the parties involved in the business relationship, including changes during the financial year
- the material assets used
- the business strategies chosen,
- the market and competitive conditions that are relevant for taxation,
-
the natural persons who are direct or indirect partners or shareholders of the company in the non-cooperative tax jurisdiction with which you have a business relationship. This does not apply if there is significant and regular trading in the main class of shares of the foreign company on a stock exchange in an EU/EEA member state or if the stock exchange is listed by the German Federal Financial Supervisory Authority (BaFin) as an authorized stock exchange or other organized market.
Process flow
Comply with the duty to cooperate under the Tax Haven Defense Act:
- Compile the required information in documentation.
- You must prepare and submit the documentation no later than one year after the end of the relevant calendar year or a different financial year.
- Send the documentation by post or email to the locally competent tax authority or
- if the requirements of Section 138a of the German Fiscal Code are met, also send the documentation electronically to the Federal Central Tax Office using the form provided on the website of the Federal Central Tax Office.
-
The tax authorities may ask you to affirm the accuracy and completeness of your information in lieu of an oath.
Requirements
- You have business relationships or shareholdings with a company or person based in a non-cooperative tax jurisdiction.
-
The following are resident in a non-cooperative tax jurisdiction
- natural persons if they have a domicile or their habitual residence in a non-cooperative tax jurisdiction;
-
Corporations, associations of persons and asset pools if they have their registered office or place of management in a non-cooperative tax jurisdiction.
Which documents are required?
Detailed presentation and documentation of business relationships and contractual relationships.
This applies in particular to
- the material assets used,
- the chosen business strategies,
- the market and competitive conditions and
- the natural persons who are directly or indirectly involved in the company in the non-cooperative tax jurisdiction.
You must submit these records to the tax office and, if applicable, to the Federal Central Tax Office (BZSt). The form published on the BZSt website must be used for the transmission to the BZSt.
What are the fees?
Emission: free of chargeThere are no costs.
What deadlines do I have to pay attention to?
The records must be submitted to the locally competent tax authority no later than one year after the end of the relevant calendar year (by December 31) and, in cases where the requirements of Section 138a of the German Fiscal Code are met, also to the Federal Tax Office. If the financial year differs from the calendar year, the records must be sent to the locally competent tax authority one year after the end of the financial year in question and, in cases where the requirements of Section 138a of the German Fiscal Code are met, also to the Federal Central Tax Office.
Processing duration
The registration process in the BOP can take up to 6 weeks.
Legal basis
Appeal
- Forms available: No (for transmission to the locally competent tax authorities)
- Forms available: Yes (for transmission to the Federal Central Tax Office)
- Written form required: Yes
- Informal application possible: No
- Personal appearance necessary: No
- Online service available: No
Author
The text was automatically translated based on the German content.
- Duty to cooperate in accordance with § 12 StAbwG Acceptance
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance (BMF)
Professionally released on
18.03.2022
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
No competent authority found
Please enter your location.