Fiscal Code (AO) 138a Country-specific report of multinational company groups.
(1) A company with its registered office or management in Germany (domestic company) that prepares consolidated financial statements or has to prepare them according to regulations other than tax laws (domestic group parent company) has to prepare a country-specific report of this group after the end of a financial year for this financial year and to be sent to the Federal Central Tax Office if
- the consolidated financial statements include at least one company with its registered office and management abroad (foreign company) or a foreign permanent establishment and
- the consolidated sales reported in the consolidated financial statements in the previous financial year amount to at least 750 million euros.
- Subject to paragraphs 3 and 4, the obligation under sentence 1 does not exist if the domestic company within the meaning of sentence 1 is included in the consolidated financial statements of another company.
(2) The country-by-country report referred to in paragraph 1 contains
1.an overview, broken down by tax jurisdiction, of how the group’s business is distributed among the tax jurisdictions in which the group operates through companies or permanent establishments; for this purpose, the following items are to be shown in the overview:
a) the revenues and other income from business transactions with related companies,
b)the sales revenue and other income from business transactions with third-party companies,
c)the sum of sales and other income in accordance with letters a and b,
d)the income taxes paid in the fiscal year,
e)the income taxes paid and deferred in the fiscal year for this fiscal year,
f)the annual result before income taxes,
g)the equity,
h)the retained earnings
i)the number of employees and
j)the tangible assets;
2. a list of all companies and permanent establishments, broken down by tax jurisdiction, for which information is recorded in the overview according to number 1, each with details of their most important business activities as well as3.additional information that the domestic group parent company believes is necessary to understand the overview under number 1 and the list under number 2.
(3) If the consolidated financial statements of a foreign company, which would be obliged to submit the country-by-country report in accordance with paragraph 1 if it had its registered office or management in Germany (foreign group parent company), include a domestic company (domestic group company included) and commissions the foreign group parent company to do so domestic group company to submit a country-specific report for the group (commissioned company), the commissioned company must submit the country-specific report to the Federal Central Tax Office.
(4) As a rule, an included domestic group company is obliged to submit the country-specific report for a group with a foreign group parent company, which would be obliged to transmit the country-specific report pursuant to paragraph 1 if it had its registered office or management in Germany, to the Federal Central Tax Office , if the Federal Central Tax Office has not received a country-specific report. If an included domestic group company transmits the country-specific report, the obligation for all other included domestic group companies of this group does not apply. If an included domestic group company cannot ensure transmission within the period of paragraph 6 sentence 1, in particular because it is unable to obtain or create the country-specific report, it must notify the Federal Central Tax Office of this within the period specified in paragraph 6 sentence 1 and provide all information within the meaning of paragraph 2 that it has or can obtain . If an included domestic group company could assume that the country-specific report would be transmitted on time, and it subsequently transpires that this was not the fault of the included domestic group company, then the latter has to fulfill its obligations pursuant to sentence 1 or sentence 3 within one month of becoming aware to comply with the non-delivery. Sentences 1 to 4 apply accordingly to the domestic permanent establishment of a foreign company,
(5) A domestic company must state in the tax return whether it1.is a domestic group parent company within the meaning of paragraph 1,2.is a commissioned company or3.is an included domestic group company of a group with a foreign group parent company.In the cases of sentence 1 number 3, it must also be stated at which tax authority and by which company the country-specific report of the group is submitted. If this information is missing, the domestic group company involved is obliged to submit the country-specific report in a timely manner. Sentences 1 to 3 apply accordingly to the domestic permanent establishment of a foreign company that is included in a consolidated financial statement as a foreign group parent company or as a foreign group company included.
(6) The transmission of the country-specific report to the Federal Central Tax Office must take place no later than one year after the end of the fiscal year for which the country-specific report is to be prepared. Deviating from sentence 1, the deadline specified there for the transmission of the country-specific report applies in the cases of paragraph 4 sentence 4. The transmission must take place according to the officially prescribed data set by remote data transmission.
(7) The Federal Central Tax Office transmits all state-related reports it receives to the relevant tax authority. If a country-specific report contains information within the meaning of paragraph 2 for a contracting state of the international agreements, the Federal Central Tax Office transmits the country-specific report it has received to the competent authority of the respective contracting state on the basis of these international agreements. The Federal Central Tax Office accepts the country-specific reports that have been sent to it by the competent authorities of the contracting states mentioned in sentence 2 and transmits them to the responsible financial authority. The Federal Central Tax Office can evaluate country-specific reports as part of the tasks assigned to it by law.
(8) § 2a paragraph 5 number 2 does not apply.
Fiscal Code (AO) Section 117c Implementation of nationally applicable international legal agreements to promote tax honesty in international matters.
(1) The Federal Ministry of Finance is authorized to issue statutory ordinances, with the consent of the Bundesrat, in order to fulfill the obligations arising from domestically applicable international agreements that serve to promote tax honesty through the systematic collection and transmission of tax-relevant data
- the collection of the data required under these agreements by third parties specified in these agreements
- the transmission of this data according to the officially prescribed data set by means of remote data transmission to the Federal Central Tax Office
- the forwarding of this data to the competent authority of the other contracting state as well as
- the receipt of corresponding data from the other contracting state and their forwarding in accordance with § 88 paragraphs 3 and 4 to the competent state financial authority.In an ordinance pursuant to sentence 1, the Federal Central Tax Office can be granted the right to evaluate the data and reports pursuant to Section 9 Paragraphs 1 and 2 of the FATCA-USA Implementation Ordinance in order to fulfill the tasks assigned to the Federal Central Tax Office by law. Evaluations of the reports according to Section 9 Paragraph 2 of the FATCA-USA Implementation Ordinance by the responsible state tax authority remain unaffected by this.
(2) When the Federal Central Tax Office transmits data to the competent financial authority of the other contracting state in accordance with a statutory ordinance issued on the basis of subsection 1 sentence 1, the parties involved shall not be heard.
(3) The Federal Central Tax Office is entitled to investigate circumstances that are important or require clarification for the fulfillment of the obligations to collect and transmit data in accordance with an ordinance issued on the basis of paragraph 1, in the collection of this data and its transmission to the Federal Central Tax Office. Sections 193 to 203 apply accordingly.
(4) The data collected by the Federal Central Tax Office on the basis of an ordinance pursuant to subsection 1 or as part of an audit pursuant to subsection 3 may only be used for the purposes specified in the underlying international agreements. When the state-specific reports are transmitted by the Federal Central Tax Office in accordance with Section 138a (7) sentences 1 to 3, the parties involved are not heard.
Law on Financial Management (Financial Management Act – FVG)
Section 5 Tasks of the Federal Central Tax Office
(1) The Federal Central Tax Office has the following tasks, notwithstanding Section 4 (2) and (3):
1.participation in external audits (§ 19)
2.the reimbursement of capital gains tax and tax levied by way of tax deduction pursuant to Section 50a of the Income Tax Act to persons subject to limited tax liability, insofar as the income tax or corporate income tax is settled with the tax deduction and the limited tax liability is not based on Section 2 number 2 of the Corporate Income Tax Act;
2a.the acceptance of the applications according to § 1a paragraph 1 sentence 4 of the Corporate Income Tax Act and consideration of the status of the opting company in the procedures for relief from German withholding taxes (refunds and exemptions) on the basis of agreements to avoid double taxation;
3.the relief of German property or transaction taxes towards international organizations, official intergovernmental institutions, foreign missions, consular posts and their members on the basis of international agreements or special legal regulations according to detailed instructions from the Federal Ministry of Finance and the implementation of the taxation procedure according to § 18 paragraph 5a of the Value Added Tax Act including related activities for foreign missions, career consulates and their members;
4.the taxation of investment funds and special investment funds as well as the determination of the tax bases of special investment funds, insofar as it is responsible according to § 4 paragraph 2 number 2 of the Investment Tax Act. In addition, the Federal Central Tax Office makes its findings on foreign legal forms and foreign law available to the state tax authorities responsible for the taxation of investment funds, special investment funds or their investors upon request;
5.the exercise of the function of the competent authority in the field of tax legal and administrative assistance and in the implementation of mutual agreement and arbitration procedures in agreement with the competent supreme state financial authority or with the authority commissioned by this under the double taxation agreement, Convention No. 90/436 /EWG on the elimination of double taxation in the event of profit adjustments between affiliated companies (OJ L 225 of 20.8.1990, p. 10) in the currently applicable version and the EU Double Taxation Agreement Dispute Settlement Act of 10 December 2019 (BGBl. I p . 2103) in the currently applicable version and when carrying out advance agreement procedures in accordance with Section 89a of the Fiscal Code, insofar as the responsible federal ministry delegates its powers in this area;
5a.the receipt and forwarding of reports in accordance with legal ordinances issued on the basis of Section 117c of the Fiscal Code and the implementation of fine proceedings in the cases of Section 379 paragraph 2 number 1b of the Fiscal Code and the evaluation of these reports within the scope of the tasks assigned by law to the Federal Central Tax Office;
5b.the receipt and forwarding of reports and evaluations within the framework of the information to be exchanged in accordance with Section 2 of the law on the automatic exchange of information on financial accounts in tax matters and the implementation of fine proceedings in accordance with Section 28 of the aforementioned law;
5c.the entry of information on cross-border preliminary decisions or advance agreements on transfer pricing in accordance with Section 7 (3) to (5) of the EU Administrative Assistance Act in the central directory of the Member States of the European Union in accordance with Article 21 (5) of Council Directive 2011/16/EU of February 15, 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, p. 1) in the currently applicable version and the receipt of the documents issued by the other Member States of the European Union in the information posted in the central directory within the meaning of Article 8a of Directive 2011/16/EU and its forwarding to the relevant state financial authority in accordance with Section 7 (9) of the EU Administrative Assistance Act;
5d.the automatic transmission of the country-specific reports that have been transmitted to the Federal Central Tax Office by the companies in accordance with Section 138a (6) of the Fiscal Code
a)the competent state financial authority,
b)the competent authorities of the contracting states of the “Multilateral agreement between the competent authorities on the exchange of country-specific reports” signed on January 27, 2016 (Federal Law Gazette 2016 II p. 1178, 1179),
c)the competent authorities of the other Member States in accordance with Article 8aa of Directive 2011/16/EU and
d)the competent authorities of the third countries with which the Federal Republic of Germany has concluded an agreement on the exchange of tax information, according to which an automatic exchange of information can be agreed;
5e.receiving and forwardinga)the country-specific reports sent to the central liaison office by the competent authorities of the other Member States in accordance with Article 8aa of Directive 2011/16/EU to the competent state financial authorities,b)the country-specific reports within the meaning of § 138a paragraph 2 of the Fiscal Code, which are submitted to the central liaison office by the competent authorities of the contracting states of the “Multilateral agreement between the competent authorities on the exchange of country-specific reports” signed on January 27, 2016 (Federal Law Gazette 2016 II p. 1178, 1179) were transmitted to the responsible state tax authority andc)the country-specific reports within the meaning of Section 138a (2) of the Fiscal Code, which are sent to the central liaison office by the competent authorities of the third countries with which the Federal Republic of Germany has concluded an agreement on the exchange of tax information, according to which an automatic exchange of information can be agreed were, to the responsible state tax authority;
5f.the automatic transmission of information on cross-border tax arrangements in accordance with Section 7 (13) of the EU Administrative Assistance Act and the receipt of information within the meaning of Article 8ab of Directive 2011/16/EU in accordance with Section 7 (14) of the EU Administrative Assistance Act;
5g. the receipt, forwarding and transmission of information according to § 9 paragraphs 1 to 3 and the implementation of the procedures according to §§ 10 to 12 and 25 to 27 of the Platforms Tax Transparency Act;
5h.the evaluation of the information according to numbers 5c, 5d, 5e, 5f and 5g within the scope of the tasks assigned by law to the Federal Central Tax Office; Evaluations of the information according to numbers 5c, 5d, 5e, 5f and 5g by the relevant state financial authority remain unaffected by this;
6.the central collection and evaluation of documents on foreign tax relationships according to detailed instructions from the Federal Ministry of Finance;
7.for persons who are not resident within the scope of this Act, the determination of the local tax office responsible for taxation if several tax offices consider themselves to be locally responsible or not locally responsible or if there are other doubts about local responsibility;
8.the reimbursement of the input tax amounts in the special procedure according to § 18 paragraph 9 of the Value Added Tax Act;
9.on the basis of Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268 of 12.10.2010, p. 1)a)the assignment of the sales tax identification number (§ 27a of the sales tax law),b)the receipt of summary reports (§ 18a of the Value Added Tax Act) and storage of the data,c)the exchange of stored information with other Member States;
10the issuing of certificates in application of Article 151 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347 of 11.12.2006, p. 1, L 335 of 20.12.2007, p. 60), which was last amended by Directive 2013/61/EU (OJ L 353 of December 28th, 2013, p. 5), in the currently applicable version to prove the VAT exemption for sales made in other member states of the European Union are exported to intergovernmental institutions, permanent diplomatic missions and career consular posts located within the scope of this Act and their members;
11.the implementation of family benefit equalization in accordance with Sections 31, 62 to 78 of the Income Tax Act. The Federal Employment Agency makes its offices available to the Federal Central Tax Office to carry out these tasks as family benefits offices. The details, in particular the amount of the reimbursement of administrative costs, are regulated by an administrative agreement. The Board of Directors of the Federal Employment Agency can, within its area of responsibility, transfer the decision on the entitlement to child benefit for certain districts or groups of beneficiaries to another family benefit office, deviating from the provisions of the Fiscal Code on the local responsibility of tax authorities. For the special concerns of people who work in a public service, If you have an official or training relationship with the federal government or receive pension payments according to federal civil service or military law regulations or principles or are employees of the federal government or another corporation, an institution or a foundation under public law in the federal area, the Federal Employment Agency as the family benefits office will designate the central contact person . The state governments are authorized to set up state family funds by ordinance to carry out the tasks according to Section 72 (1) of the Income Tax Act. They can also perform indirect management tasks. The authorization can be transferred to the competent supreme state authorities by statutory order. The Family Benefits Offices are regarded as federal finance authorities insofar as they carry out family benefits equalisation, and are subject to the technical supervision of the Federal Central Tax Office. The Federal Central Tax Office assigns these family benefits a feature for identification (family benefits key) and publishes the names and addresses of these family benefits at the beginning of each calendar year in the Federal Tax Gazette;
12.the implementation of the assessment according to § 50 paragraph 2 sentence 2 number 5 of the Income Tax Act and § 32 paragraph 2 number 2 of the Corporation Tax Act as well as the implementation of the tax deduction procedure according to § 50a paragraph 1 of the Income Tax Act and according to § 10 of the Tax Haven Defense Act; including the issuance of notices of liability and supplementary claims and their enforcement;
13.the central collection and evaluation of the information transmitted by the tax authorities of the federal states on cases of fraud in the area of sales tax;
14.the collection, evaluation and transfer of the data that is to be transmitted in accordance with Section 45d of the Income Tax Act in the cases mentioned there, as well as the transmission of the identification number (Section 139b of the Fiscal Code) in the inquiry procedure in accordance with Section 44a (2a) sentences 3 to 7 of the Income Tax Act;
14a.the collection, evaluation and provision of the data that are to be transmitted in accordance with Sections 45b and 45c of the Income Tax Act in the cases specified there; the Federal Central Tax Office informs the tax authorities of the federal states about the results of the data evaluation and makes data available to the tax authorities of the federal states for use in taxation procedures;
15.the coordination of sales tax audits by the state tax authorities in cross-border and cross-state cases;
16.the merging and evaluation of information relevant to sales tax to identify matters worthy of verification;
17.the observation of services offered electronically to support the state tax authorities in the sales tax of electronic commerce;
18a)the forwarding of the data that is to be transmitted in accordance with § 10 paragraph 2a, 2b and 4b of the Income Tax Act in the cases mentioned there,
18b)the collection, evaluation and transfer of the data that are to be transmitted in accordance with § 10a paragraph 5 of the Income Tax Act in the cases mentioned there,
18c)the collection, evaluation and transfer of the data that are to be transmitted in accordance with § 22a of the Income Tax Act in the cases mentioned there,
18d)in the case of data transmission in accordance with Section 22a (1) of the Income Tax Act, the examination in accordance with Section 93c (4) sentence 1 of the Fiscal Code and the levying of the late fee in accordance with Section 22a (5) of the Income Tax Act,
18e)the transmission of the identification number (§ 139b of the Fiscal Code) in the inquiry procedure according to § 22a paragraph 2 in connection with § 10 paragraph 2a, 2b and 4b, § 10a paragraph 5 and § 32b paragraph 3 sentence 1 as well as according to § 52 paragraph 30b of the Income Tax Act,
18f)the granting of the pension allowance under Section XI of the Income Tax Act and
18g)the implementation of fine procedures according to § 50f of the Income Tax Act.
The Federal Central Tax Office uses the German Pension Insurance Federation to carry out these tasks, insofar as this is a central office within the meaning of Section 81 of the Income Tax Act, by way of organ loan. The Deutsche Rentenversicherung Bund is subject to the technical supervision of the Federal Central Tax Office. The details, in particular the amount of the reimbursement of administrative costs, are regulated by an administrative agreement;
19.the central collection of information transmitted by the financial authorities on exemption certificates issued pursuant to Section 48b of the Income Tax Act and the provision of information by means of an electronic query to the service recipient within the meaning of Section 48 (1) sentence 1 of the Income Tax Act on the exemption certificates transmitted;
20.the collection of the uniform flat-rate tax in accordance with Section 40a (2) of the Income Tax Act. To carry out this task, the Federal Central Tax Office uses the Deutsche Rentenversicherung Knappschaft-Bahn-See as the carrier of the miners’ pension insurance by way of organ loan. The details, in particular the amount of the reimbursement of administrative costs, are regulated by an administrative agreement. The Deutsche Rentenversicherung Knappschaft-Bahn-See, as the provider of the miners’ pension insurance, is the federal financial authority for the implementation of this task and is subject to the technical supervision of the Federal Central Tax Office.
21.for sales carried out before July 1, 2021, the implementation of the taxation procedure according to § 18 paragraph 4c of the Value Added Tax Act in the version valid until June 30, 2021, including the related activities on the basis of Chapter XI Sections 1 and 2 of the Regulation (EU ) Council No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1) and for transactions carried out after 30 June 2021 the receipt and forwarding of advertisements,Sales tax returns and payments by entrepreneurs not resident in the Community in application of Articles 360 to 367 and 369 of Council Directive 2006/112/EC in the version of Article 2 Number 17 to 19 of Council Directive (EU) 2017/2455 of 5. December 2017 amending Directives 2006/112/EC and 2009/132/EC as regards certain VAT obligations on supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7) inclusive the activities related to the implementation of the taxation procedure according to § 18i of the Value Added Tax Act on the basis of Chapters V and XI of Regulation (EU) No. 904/2010 of the Council in the version of Article 1 of Regulation (EU) 2017/2454 of the Council of 5 December 2017 amending Regulation (EU) No.Council 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1);
22.the assignment and administration of the identifier according to Sections 139a to 139d of the Fiscal Code;
23.the confirmations according to § 18e of the 1999 Value Added Tax Act;
24.the retrieval of data from the files managed by the credit institutions in accordance with Section 93b of the Fiscal Code in conjunction with Section 24c (1) sentence 1 of the Banking Act and the forwarding of the retrieved data to the responsible tax authorities;
25.the administration of the insurance and fire protection tax and the central collection and evaluation of information for the administration of the insurance and fire protection tax;
26.Receipt of notifications and payments of interest deduction according to the Interest Information Ordinance and their forwarding;
27.the provision of binding information in accordance with Section 89 (2) sentence 3 of the Fiscal Code;
28.the support of the tax authorities of the federal states in the prevention and prosecution of tax crimes with cross-state, international or significant importance as well as in notifications according to § 116 paragraph 1 of the tax code. In order to carry out this task, the Federal Central Tax Office has to collect and evaluate all the information required for this and to inform the authorities of the federal states about the information concerning them and the connections between criminal offenses that have been discovered;
28a.the forwarding of notifications according to § 116 paragraph 1 of the tax code to the responsible tax authorities of the customs administration;
28b.Supporting the financial authorities of the countries in determining tax arrangements that aim to obtain a tax advantage from the levying or relief of capital gains tax with transnational, international or significant significance; In order to carry out this task, the Federal Central Tax Office must collect and evaluate all the information required for this and inform the authorities of the federal states about the information concerning them;
29.the implementation of the separate determination of the return of contributions in accordance with Section 27 (8) of the Corporation Tax Act;29a.Receipt, processing and forwarding of insurance data from private health insurance companies and private compulsory nursing care insurance companies in accordance with Section 39 (4a) of the Income Tax Act;
30.the creation, storage and provision of electronic wage tax deduction features;
31.the central collection of data on group overviews (group directory) transmitted by the tax authorities of the federal states as well as the provision of information therefrom by means of an electronic query by the tax authorities of the federal states;
32.the central collection of the industry-related key figures transmitted by the tax authorities of the federal states as well as the provision of information from them by means of an electronic query by the tax authorities of the federal states;
33.the registration of a pre-REIT according to Section 2 of the REIT Act;
34.the certification of old-age provision and basic pension contracts in accordance with the old-age provision contract certification law and the implementation of fine proceedings in accordance with Section 13 of the old-age provision contract certification law;
35.Checking the completeness and admissibility of applications for input tax refunds for entrepreneurs based in Germany in application of Article 18 of Council Directive 2008/9/EC of February 12, 2008 on the regulation of VAT refunds in accordance with Directive 2006/112/EC to taxpayers not resident in the Member State of refund but in another Member State (OJ EU No. L 44 p. 23);
36.the examination according to § 93c paragraph 4 sentence 1 of the tax code of the data to be transmitted according to § 10 paragraph 2b of the income tax law as well as the determination and collection of the liability amount according to § 72a paragraph 4 of the tax code;
37.Issue of the certificate to entrepreneurs on the fulfillment of the requirements of § 4 number 11b of the Value Added Tax Act;
38.from December 14, 2010, the forwarding of notifications according to Section 9 of the Inheritance Tax Implementation Ordinance to the competent tax authorities of the federal states;
39.(dropped out)
40.for sales carried out before July 1, 2021, the activities related to the implementation of the taxation procedure according to § 18 paragraph 4e of the Sales Tax Act on the basis of Chapter V and XI Section 2 of Regulation (EU) No. 904/2010 of the Council of 7 October 2010 on administrative cooperation and combating fraud in the field of VAT (OJ L 268 of 12.10.2010, p. 1) and the receipt and forwarding of notifications and VAT returns for domestic entrepreneurs in application of Articles 369c to 369i Council Directive 2006/112/EC as amended by Article 5 number 15 of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC with regard to the place of supply (OJ L 44 from 20.2.2008, p.11) including related activities based on Article 17 paragraph 1 letter d and Article 21 paragraph 1 as well as Chapter XI Section 2 of Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and the Combating fraud in the field of VAT (OJ L 268 of 12.10.2010, p. 1) and for sales carried out after June 30, 2021, the receipt and forwarding of notifications, VAT returns and payments from domestic or non-Community based entrepreneurs in Application of Articles 369c to 369i and 369k of Council Directive 2006/112/EC as amended by Article 1 Numbers 11 to 13 of Council Directive (EU) 2019/1995 of November 21, 2019 amending Directive 2006/112/ EC of the Council of 28.November 2006 in relation to regulations for distance sales of goods and certain domestic deliveries of goods (OJ L 310 of 2.12.2019, p. 1) including the activities related to the implementation of the taxation procedure according to § 18j of the Value Added Tax Act on the basis of Chapters V and XI Sections 2 and 3 of Council Regulation (EU) No. 904/2010 as amended by Article 1 of Council Regulation (EU) 2017/2454 of December 5, 2017 amending Regulation (EU) No. 904/2010 of the Council on administrative cooperation and combating fraud in the field of VAT (OJ L 348, 29.12.2017, p. 1);1) including the activities related to the implementation of the taxation procedure according to § 18j of the Value Added Tax Act on the basis of Chapters V and XI Sections 2 and 3 of Council Regulation (EU) No. 904/2010 in the version of Article 1 of Regulation (EU) Council 2017/2454 of 5 December 2017 amending Council Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1 );1) including the activities related to the implementation of the taxation procedure according to § 18j of the Value Added Tax Act on the basis of Chapters V and XI Sections 2 and 3 of Council Regulation (EU) No. 904/2010 in the version of Article 1 of Regulation (EU) Council 2017/2454 of 5 December 2017 amending Council Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1 );Council 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1);Council 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1);
41.the receipt and forwarding of notifications, sales tax returns and payments from entrepreneurs resident in Germany or not in the Community area or by agents resident in Germany acting on behalf of Articles 369o to 369v and 369x of the Council Directive 2006/112/EC in the version of Article 2 point 30 of Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain VAT obligations for the provision of services and for distance sales of objects (OJ L 348 of December 29th, 2017, p. 7) including the activities related to the implementation of the taxation procedure according to § 18k of the Value Added Tax Act on the basis of Chapters V and XI Section 3 of Regulation (EU) No.904/2010 of the Council as amended by Article 1 of Council Regulation (EU) 2017/2454 of 5 December 2017 amending Council Regulation (EU) No. 904/2010 on administrative cooperation and combating fraud on the VAT territory (OJ L 348, 29.12.2017, p. 1);
42.setting up and maintaining online access for tax offices to ATLAS import and export data;
43.the support of the Federal Ministry of Finance in the legal impact assessment in tax law;
44.the collection, sorting, allocation and evaluation of the notifications received under Sections 138d to 138h of the Fiscal Code and Section 7 (14) sentence 2 of the EU Administrative Assistance Act, their forwarding to the General Customs Directorate in accordance with Section 138j (1) sentence 2 of the Fiscal Code , the information of the state financial authorities according to § 138i and § 138j paragraph 3 of the tax code as well as the information of the Federal Ministry of Finance about the results of the evaluation according to § 138j paragraph 1 of the tax code;
45.the transmission of data as part of the automated data retrieval procedure with the institutions of the statutory pension insurance in the cases specified in § 151b paragraph 2 sentence 2 and § 151c paragraph 1 of the Sixth Book of the Social Code;
45a.the implementation of the taxation procedure under the law introducing an EU energy crisis contribution under Regulation (EU) 2022/1854;
46.Participation in determining the details of the risk management systems to ensure uniform nationwide enforcement in the field of taxes, which are administered by the state tax authorities on behalf of the federal government;
46a.the examination according to § 7 paragraph 1 sentence 1 and 2 of the law on tax measures when increasing the nominal capital from company funds, if at the time of the application no financial authority according to § 20 of the tax code for the taxation of the foreign company according to the income is locally responsible.
The Federal Central Tax Office has data that it or the central office within the meaning of Section 81 of the Income Tax Act pursuant to Section 88 (4) of the Fiscal Code has not forwarded to the state tax authorities until the end of the 15th year after the year in which the data was received Carrying out procedures within the meaning of Section 30 paragraph 2 number 1 letters a and b of the Fiscal Code and for data protection control.(1a) Insofar as tasks of the tax administration have been transferred by subsection 1, this also includes the implementation of preliminary investigations in accordance with Section 208 subsection 1 sentence 1 number 3 of the Fiscal Code. This does not apply to cases of paragraph 1 sentence 1 numbers 1, 5, 5c to 5f, 6, 7, 9, 10, 13 to 17, 19, 22 to 24, 26, 28, 28a, 28b, 29a to 34, 36 , 38 and 42 to 46.(2) The tax refunds and tax rebates granted by the Federal Central Tax Office on the basis of statutory provisions and the capital gains tax refunded pursuant to Section 44b (6) sentences 1 to 3 of the Income Tax Act shall be borne by the federal states in the proportion in which they participate in the revenue of the taxes in question are. Capital gains tax, which the Federal Central Tax Office has collected on the occasion of the reimbursement of corporation tax, is due to the states in the same ratio. The revenue from the relevant taxes in the individual countries is decisive for the allocation, which results without taking into account the tax amounts specified in sentences 1 and 2 for the previous year. The Federal Ministry of Finance determines the details by ordinance, which requires the approval of the Federal Council.(3) The tax allowances within the meaning of Section 31 of the Income Tax Act paid out by the family benefits office when carrying out the family benefit equalization pursuant to paragraph 1 no of the revenue from income tax. At the end of each month, the Federal Central Tax Office determines the shares of the individual states, including their municipalities, in the benefits granted. The shares determined according to sentence 2 are to be reimbursed to the federal government by the federal states by the 15th of the month following the month of payment. For the month of December, the federal states have to pay a deduction based on the settlement of the previous month. The statement for the month of December must be made by January 15 of the following year. The Federal Ministry of Finance is authorized to determine the details by ordinance with the consent of the Bundesrat.(4) The payments of old-age provision allowances (Section 83 of the Income Tax Act) initiated by the central office (Section 81 of the Income Tax Act) are borne by the federal states and municipalities in which the creditor of the tax refund is based, in accordance with the provisions governing the distribution of income tax revenue is resident in Germany; in the case of creditors domiciled abroad, the last known domestic domicile is taken as a basis. The financing shares resulting from sentence 1 also apply if the place of residence cannot be assigned according to sentence 1. At the end of the month following the calendar quarter, the central office determines the shares of the individual states, including their municipalities, in the benefits to be granted. The shares determined according to sentence 2 are to be reimbursed to the federal government by the 15th of the second month following the calendar quarter. The Federal Ministry of Finance is authorized to determine the details by ordinance with the consent of the Bundesrat.(5) The federal states and municipalities in which the taxpayers have their place of residence are to participate in the revenue from the flat-rate wage tax collected from the flat-rate wage tax (section 40a (6) of the Income Tax Act) in accordance with the provisions governing the distribution of the revenue from the income tax. At the end of each month, the shares of the individual federal states, including their municipalities, in the flat-rate wage tax collected are determined. The shares determined according to sentence 2 are to be paid out to the federal states by the 15th of the following month. The Federal Ministry of Finance is authorized to determine the details of the administration and payment of the flat-rate tax by statutory order with the consent of the Bundesrat.(6) In the income from the Council Directive 2003/48/EC of June 3, 2003 in the area of the taxation of savings income (OJ EU No. L 157 p. 38, 2005 No. L 103 p. 41), last amended by Council Directive 2006/98/EC of November 20, 2006 (OJ EU No. L 363 p. 129), in the currently applicable version by the entitled Member States and by the states named in Article 17 of this Directive and With regard to the withholding tax levied in dependent areas, the states and municipalities are to participate in accordance with their share of the capital gains tax in accordance with Section 43 (1) sentence 1 nos. 6, 7 and 8 to 12 and sentence 2 of the Income Tax Act. The distribution of the state and municipal share to the individual states is based on the shares in the capital gains tax according to § 43 paragraph 1 sentence 1 no. 6, 7 and 8 to 12 as well as sentence 2 of the Income Tax Act from the previous year, to which the federal states and municipalities are entitled after decomposition (§ 8 of the decomposition law); for 2009, the shares of the federal states and municipalities in the income from interest deductions for the year 2008 after breakdown are decisive. At the end of each month, the Federal Central Tax Office determines the shares of the federal states, including their municipalities, and pays them out to the federal states by the 15th of the month following the accounting month. The Federal Ministry of Finance is authorized to determine the details of the administration and payment of this withholding tax by ordinance with the consent of the Bundesrat. for 2009, the shares of the federal states and municipalities in the income from interest deductions for the year 2008 after breakdown are decisive. At the end of each month, the Federal Central Tax Office determines the shares of the federal states, including their municipalities, and pays them out to the federal states by the 15th of the month following the accounting month. The Federal Ministry of Finance is authorized to determine the details of the administration and payment of this withholding tax by ordinance with the consent of the Bundesrat. for 2009, the shares of the federal states and municipalities in the income from interest deductions for the year 2008 after breakdown are decisive. At the end of each month, the Federal Central Tax Office determines the shares of the federal states, including their municipalities, and pays them out to the federal states by the 15th of the month following the accounting month. The Federal Ministry of Finance is authorized to determine the details of the administration and payment of this withholding tax by ordinance with the consent of the Bundesrat.(7) The revenue from the income and corporation tax accruing in the performance of the tasks referred to in paragraph 1 number 12 is entitled to the federal states and municipalities in accordance with the provisions applicable to the distribution of the revenue from income and corporation tax. At the end of each month, the shares of the individual federal states, including their municipalities, in the income are determined by the Federal Central Tax Office. The shares determined according to sentence 2 are to be paid out to the federal states by the 15th of the following month. The Federal Ministry of Finance is authorized to issue a statutory order with the consent of the Bundesrat to determine the details of the administration and payment of revenue in the exercise of the tasks referred to in paragraph 1 number 12.
Introductory Act to the Fiscal Code (EGAO) Section 31 Country-by-Country Report of Multinational Enterprise Groups
Section 138a paragraph 1, 2, 3, 6 and 7 of the tax code in the version applicable on December 24, 2016 is to be applied for the first time for financial years beginning after December 31, 2015. Section 138a paragraphs 4 and 5 of the tax code in the version applicable on December 24, 2016 is to be applied for the first time for financial years beginning after December 31, 2016. Section 138a (2) of the Fiscal Code in the version applicable on December 29, 2020 applies to all open cases.
Fiscal Code (AO) § 379 tax risk
(1) Any person who acts intentionally or carelessly acts in an administrative offense
1.issues documents that are factually incorrect,
2.puts documents into circulation for a fee,
3.fails to record or has recorded, recorded or has recorded, accounted for or has recorded incorrectly in accordance with the law business transactions or operational processes that are required to be recorded or recorded,
4.contrary to § 146a paragraph 1 sentence 1 does not use a system mentioned there or does not use it correctly,
5.contrary to § 146a paragraph 1 sentence 2 does not protect a system mentioned there or does not protect it correctly,
6.contrary to Section 146a (1) sentence 5 commercially advertises or markets a system or software mentioned there,
7.contrary to Section 147 subsection 1 number 1 to 3 or 4, does not keep a document or does not keep it for the prescribed period or
8.contrary to Section 147a subsection 1 sentence 1 or subsection 2 sentence 1, does not keep a record or a document or does not keep it for at least six years
thereby enabling tax evasion or unjustified tax benefits. Sentence 1 No. 1 also applies if import and export duties can be reduced which are administered by another member state of the European Union or which are due to a state which has preferential treatment for goods from the European Union on the basis of an association or preferential agreement granted; Section 370 (7) applies accordingly. The same applies if the act relates to sales taxes administered by another member state of the European Union.
(2) Anyone who acts intentionally or carelessly acts in an administrative offense
1.does not comply with the notification obligation pursuant to Section 138 (2) sentence 1, or does not do so in full or in good time,
1a.contrary to Section 144 subsection 1 or subsection 2 sentence 1, each also in conjunction with subsection 5, does not create a record or does so incorrectly or incompletely,
1b.violates an ordinance pursuant to Section 117c (1) or an enforceable order based on such an ordinance, insofar as the ordinance refers to this fine provision for a specific fact,
1c.contrary to Section 138a subsection 1, 3 or 4, does not transmit the country-specific report or contrary to Section 138a subsection 4 sentence 3, does not make a notification, does not do so in full or does not do so in good time (Section 138a subsection 6),
1d.does not comply with the notification obligation pursuant to Section 138b paragraphs 1 to 3, or does not do so in full or in good time,
1e.contrary to § 138d paragraph 1, contrary to § 138f paragraph 1, 2, 3 sentence 1 number 1 to 7 as well as 9 and 10 or contrary to § 138h paragraph 2, a notification about a cross-border tax arrangement is not made or not made in time or the available information is not fully communicated ,
1f.contrary to § 138g paragraph 1 sentence 1 or contrary to § 138h paragraph 2, does not provide the information, does not provide it correctly, does not provide it completely or does not provide it in good time,
1g.Contrary to § 138k sentence 1 in the tax return, the information on the cross-border tax arrangement realized by him is not, not correctly, not completely or not in good time,
1h.violates an enforceable order pursuant to Section 147 (6) sentence 1,
1i.contrary to Section 147 subsection 6 sentence 2 number 1, access is not granted or is not granted correctly or in full, or
2.violates the obligations under Section 154 paragraphs 1 to 2c.
(3) An administrative offense is committed who intentionally or negligently violates a condition pursuant to Section 120 (2) No. 4 which has been attached to an administrative act for the purpose of special tax supervision (Sections 209 to 217).
(4) The administrative offense according to paragraph 1 sentence 1 numbers 1, 2 and 8, paragraph 2 numbers 1a, 1b and 2 as well as paragraph 3 can be punished with a fine of up to 5,000 euros if the act cannot be punished according to § 378 .
(5) The administrative offense according to paragraph 2 number 1c can be punished with a fine of up to 10,000 euros if the act cannot be punished according to § 378.
(6) The administrative offense according to paragraph 1 sentence 1 number 3 to 7 and paragraph 2 number 1h and 1i can be punished with a fine of up to 25,000 euros if the act cannot be punished according to § 378.
(7) The administrative offense according to paragraph 2 number 1 and 1d to 1g can be punished with a fine of up to 25,000 euros if the act cannot be punished according to § 378.
CbC Reporting 