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Comply with the cooperation obligations under the Tax Haven Prevention Act

If you, as a taxpayer or a taxable entity, have business relationships or equity interests in companies resident in a non-cooperative tax jurisdiction, you must submit comprehensive records of your business activities.
A tax jurisdiction is considered non-cooperative under the law if it is listed on the EU’s so-called “blacklist” as well as in 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 arrangements, insurance contracts, transfers of use, and cost allocations,
  • contracts and agreed contractual terms underlying the business relationships, 
  • a list of agreements relating to intangible assets. This also includes cost-sharing agreements, research service agreements, and licensing agreements, as well as a list of the intangible assets that you use or make available for use within the scope of the relevant business relationships,
  • the functions performed and risks assumed by the parties involved within the scope of the business relationships, including changes during the fiscal year,
  • the significant assets used, 
  • the business strategies adopted,
  • the market and competitive conditions relevant to taxation, 
  • the individuals 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 primary 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 a recognized stock exchange or other organized market. 
     

  • Obligations to Cooperate Under Section 12 of the StAbwG: Acceptance
  • There are business relationships or equity interests in or related to a non-cooperative tax jurisdiction
  • The EU maintains a list of non-cooperative tax jurisdictions (EU blacklist) 
  • This applies to income tax and corporate income tax 
  • Competent authorities: The locally competent tax authority and, if applicable, the Federal Central Tax Office (BZSt)
     

Detailed description and documentation of business relationships and contractual arrangements.
This applies in particular to the

  • significant assets used, 
  • the chosen business strategies, 
  • market and competitive conditions, as well as 
  • the individuals who hold a direct or indirect interest in the company located in a non-cooperative tax jurisdiction. 

You must submit these records to the tax office and, if applicable, to the Federal Central Tax Office (BZSt). When submitting records to the BZSt, you must use the form published on the BZSt’s website.
 

  • You have business relationships or ownership interests in a company or individual that is resident in a non-cooperative tax jurisdiction.
  • Residents of a non-cooperative tax jurisdiction are 
    • individuals, if they have their domicile or habitual residence in a non-cooperative tax jurisdiction;
    • corporations, associations of persons, and estates, if they have their registered office or place of management in a non-cooperative tax jurisdiction.
        

Levy: free of charge
There are no costs involved.

Comply with the reporting requirements under the Tax Haven Prevention Act:

  • Compile the required information into a documentation file.
  • You must prepare and submit the documentation no later than one year after the end of the relevant calendar year or any different fiscal year.
  • Send the documentation by mail or email to the locally competent tax authority, or
  • if the requirements of Section 138a of the German Fiscal Code are met, also submit the documentation electronically to the Federal Central Tax Office using the form provided on its website.
  • The tax authorities may require you to certify the accuracy and completeness of your information in an affidavit.
     

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

The records must be submitted to the locally competent tax authority no later than one year after the end of the relevant calendar year (by December 31) and, in cases where the requirements of Section 138a of the Tax Code are met, additionally to the Federal Central Tax Office. If the fiscal 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 fiscal year and, in cases where the requirements of Section 138a of the German Fiscal Code are met, additionally to the Federal Central Tax Office.

- Forms available: No (when submitting to the locally competent tax authorities)

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

- Written form required: Yes

- Informal application possible: No

- In-person appearance required: No

- Online service available: No
 

Redirect Service: Deep Link to the Original Portal

The text was automatically translated based on the German content.

Source: Serviceportal Saarland