Data Exchange with Other Countries in Tax Matters
Berlin (hib/CHE) – The Bundesrat has approved the bill submitted by the federal government to amend the Tax Code (Drs. 266/23). This bill implements the EU Directive on the exchange of tax rulings between the EU Member States (EU Tax Ruling Directive (EU) No. 2021/514). In addition, the bill implements parts of the OECD Model on the Automatic Exchange of Country-by-Country Reports, Council Directive (EU) No. 2021/1160, and the EU Directive on the Exchange of Information on Income Tax Matters (EU Income Tax Information Directive (EU) No. 2011/16).
The EU Tax Ruling Directive contains rules on the automatic exchange of tax rulings between the EU Member States, both among tax authorities and between tax authorities and taxpayers. The objective is to promote transparency and combat tax avoidance. The bill implements these rules in German law.
The OECD Model on the Automatic Exchange of Country-by-Country Reports contains rules on the exchange of country-by-country reports between tax authorities of the participating countries. The objective is to improve international tax cooperation and to combat profit shifting within multinational companies. The bill implements these rules in German law.
The EU Income Tax Information Directive contains rules on the automatic exchange of information on income tax matters between the EU Member States. The objective is to improve compliance with tax regulations and to combat tax evasion. The bill implements these rules in German law.
The Bundesrat made only minor changes to the bill. The bill will now be submitted to the Bundestag for a second reading.
Datenaustausch mit anderen Staaten in Steuersachen
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