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Comply with obligations to cooperate under the Tax Haven Prevention Act


If you, as a taxpayer or as a taxable company, have business relationships or interests with companies resident in a non-cooperative tax jurisdiction, you must submit extensive records of your business activities.
A tax jurisdiction is considered non-cooperative within the meaning of the law if it is listed in the EU's so-called black list and the National Tax Haven Prevention Ordinance (StAbwV).

You must submit:

  • a description and an overview of the nature and scope of the 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 terms on which the business relationships are based,
  • a list of agreements related to intangible assets. This includes cost-sharing agreements, research service agreements and licensing agreements, as well as a list of the intangibles that you use or make available for use in the context of the relevant business relationships,
  • the functions performed by the parties in the context of the business relationships and the risks assumed, including changes during the financial year,
  • the main assets employed,
  • the chosen business strategies,
  • the market and competitive conditions that are important for taxation,
  • the natural persons who are directly or indirectly partners or shareholders of the company in the non-cooperative tax jurisdiction with which you have a business relationship. This does not apply if the main class of shares of the foreign company is traded substantially and regularly on a stock exchange in an EU/EEA member state or if the stock exchange is listed by the Federal Financial Supervisory Authority (BaFin) as an approved stock exchange or other organised market.
     

Process flow

Comply with obligations to cooperate under the Tax Haven Defence Act:

  • Compile the required information in documentation.
  • You must prepare and submit the documentation no later than one year after the end of the calendar year in question or a different financial year.
  • Send the documentation by post or e-mail to the local tax authority or
  • if the requirements of Section 138a of the Tax Code are met, you must 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 under oath.
     

Who should I contact?

Locally competent tax authority and, if applicable, Federal Central Tax Office (BZSt)

Requirements

  • You have business relationships or shareholdings with a company or person resident in a non-cooperative tax jurisdiction.
  • Residents of a non-cooperative tax jurisdiction are:
    • natural persons, if they have a domicile or habitual residence in a non-cooperative tax jurisdiction;
    • Corporations, associations of persons and assets, if they have a 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

  • assets,
  • the chosen business strategies,
  • the market and competitive conditions as well as
  • the natural persons who have a direct or indirect interest in the company in the non-cooperative tax jurisdiction.

You must submit the records to the tax office and, if necessary, to the Federal Central Tax Office (BZSt). When submitting to the BZSt, the form published on the BZSt website must be used.
 

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 calendar year in question (by 31 December) and, in cases where the requirements of Section 138a of the German Fiscal Code are met, also to the Federal Central Tax Office. If the financial year differs from the calendar year, the records must be submitted to the locally competent tax authority one year after the end of the relevant financial year and, in cases where the requirements of Section 138a of the Tax Code are met, also to the Federal Central Tax Office.

Processing duration

The registration process in the BOP can take up to 6 weeks.

Applications / forms

- Forms available: No (when transmitted to the locally responsible tax authorities)

- Forms available: Yes (when transmitted to the Federal Central Tax Office)

- Written form required: Yes

- Informal application possible: No

- Personal appearance required: No

- Online service available: No
 

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

18.03.2022

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
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recipients: Landkreis Emsland
bank: Emsländische Volksbank
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bank: Sparkasse Emsland
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recipients: Landkreis Emsland
bank: Postbank Hannover
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IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)