On Dec. 20, GE GVT issued second regulation updating tax blacklist.
GE GVT issued a second regulation amending the Tax Haven Defense Ordinance (StAbwV) of Dec. 20, 2021, made under the Tax Haven Defense Act (StAbwG).
Follows GE GVT Dec. 2021 passed ordinance on Tax Haven Defense Act, see #124935.
Also follows GE GVT issued draft to amend Tax Haven Defense Order, see #188159.
Regulation Overview
Amended § 2 of the Tax Haven Defense Ordinance of Dec. 20, 2021 (StAbwV).
Updated the list of Non-Cooperative Tax Jurisdictions, based upon EU tax blacklist.
Effectiveness
The regulation comes in force on the day following its promulgation, on Dec. 21, 2023.
Feb. 2024 Update
On Feb. 27, 2024, GE Tax updated on application of S12 of Tax Haven Defense Act.
Non-objection regulation for Section 12 StAbwG: for financial years that began before Dec. 31, 2022, the records can be submitted for the first time until May 31, 2024.
BMF letter is available for download on Country-by-Country Reporting department's website under Increased obligation to cooperate according to Section 12 StAbwG.
May 29, 2024 Records Submission Date
On May 29, 2024, GE Tax issued update on application of Section 12 of the Tax Haven Defense Act (StAbwG) stating that for financial years that began before Dec. 31, 2022, there will be no objection if records submitted for first time by Dec. 31, 2024.
