The procedure under the EU Dispute Settlement Directive and the EU Double Taxation Convention Dispute Settlement Act (EU-DTA-SBG), which implements this Directive, supplements existing mutual agreement and arbitration procedures under the double taxation treaties and the EU Arbitration Convention to eliminate taxation in breach of these treaties and conventions, in particular to eliminate double taxation.

Thus, you can file a complaint if you believe that your taxation is affected by a dispute between

• - Germany and
• - one or
• - one or more other Member States of the European Union (EU)

When filing your complaint, you must provide the following information:

• Name
• Address
• Tax identification number
• Information
  • the EU Member States concerned by the complaint
  • on the taxable periods affected by the complaint
  • the relevant facts and circumstances of your case
  • any appeals or legal proceedings you have initiated
  • any mutual agreement procedure or arbitration already requested under other legal bases
• reference to the applicable national rules and conventions or agreements
• a statement of the grounds on which a dispute arises
• Undertaking,
• the authorities of EU Member States concerned
  • to respond fully and promptly to all reasonable requests
  • to provide, upon request, all requested documents and evidence
• to comply with the provisions terminating all ongoing proceedings under other legal bases

The mutual agreement and arbitration procedure under the EU Dispute Settlement Directive and existing mutual agreement and arbitration procedures under the double taxation treaties and the EU Arbitration Convention cannot be conducted simultaneously. You must therefore choose one of the procedures before filing your complaint.

If you are a private individual or the owner of a small or medium-sized enterprise and you are resident in Germany, you submit your complaint informally in writing to the Federal Central Tax Office (BZSt).
If you are a large company or part of a large group of companies, you must submit the complaint both to the BZSt and to the competent authorities of the EU member states concerned.

Notes

• If you are not based in Germany, you must submit the complaint under the EU Dispute Settlement Directive to the competent authority in your EU member state.
• The procedure under the EU Dispute Settlement Directive and the EU DTA-SBG is only available for taxation periods starting in 2018. However, the competent authorities may agree to apply it to earlier taxation periods.