Cross-border tax arrangements are an essential part of tax consulting, especially for international corporations. Since such models usually lead to a reduction in the tax burden, but can even be punishable if implemented incorrectly, the legislature provides for a corresponding reporting obligation with § 138d AO. Any cross-border tax arrangement, if it meets the individual requirements of the standard, must be reported to the Federal Central Office for Taxation.
1. Structure and content of the reporting obligation for cross-border tax arrangements
Legal basis of the reporting obligation in cross-border tax arrangements is § 138d AO. The standard regulates who under which conditions has to report a corresponding arrangement to the competent authority – regularly the Federal Central Office for Taxes.
The so-called intermediary is therefore obliged to submit the notification. According to § 138d paragraph 1 AO, he has to report any cross-border tax arrangement within the meaning of § 138d paragraph 2 AO if he
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.