Law on the implementation of mutual administrative assistance in tax matters between the Member States of the European Union (EU mutual assistance act-EUAHiG)

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EUAHiG

Date of completion: 26.06.2013

Full quote:

" EU Administrative Assistance Act of 26 June 2013 (BGBl. I p. 1809) "

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This law is designed to implement Council Directive 2011 /16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (OJ L 378, 27.11.2011, p. OJ No L 64, 11.3.2011, p. 1).

Footnote

(+ + + Text evidence from: 1.1.2013 + + +) 
(+ + + For the first application d.  § 7 (1) cf.  § 20 + + +) 
(+ + + Official note from the norm-provider on EC law: 
 Implementation of the 
 EURL 16/2011 (CELEX Nr: 32011L0016) cf.  G v. 26.6.2013 I 1809 + + +)   

  

The G wude as Article 1 of the G v. 26.6.2013 I 1809 was decided by the Bundestag with the consent of the Bundesrat. It occurs gem. Article 31 (3) shall enter into force on 1 January 2013. Unofficial table of contents

Content Summary

Section 1General provisions

§ 1	Scope and applicable law
§ 2	Definitions
§ 3	Competence and audit powers

Section 2Transmission of information on request

§ 4	Requests from other Member States
§ 5	Deadlines
§ 6	Requests to other Member States

Section 3Further transmission of information

§ 7	Automatic transmission of information
§ 8	Spontaneous transmission of information to other Member States
§ 9	Spontaneous transmission of information by other Member States

Section 4Other forms of administrative cooperation

§ 10	Presence of officials of other Member States in the country
§ 11	Presence of domestic servants in other Member States
§ 12	Concurrent Audit
§ 13	Requests for delivery to other Member States
§ 14	Requests for delivery from other Member States

Section 5Additional provisions

§ 15	Use of information and documents
§ 16	Feedback
§ 17	Standard form sheets and communication media
§ 18	Transmission of information to third countries
§ 19	Data protection and purpose
§ 20	Application Determination

Section 1
General provisions

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§ 1 Scope and applicable law

(1) This Act regulates the exchange of likely significant information in tax matters between Germany and the other Member States of the European Union (Member States). It shall apply to any kind of tax levied by one or the same Member State or its territorial or administrative units, including the local authorities. (2) This Act shall not apply to:

1.

the turnover tax, including the import turnover tax,

2.

customs duties,

3.

harmonised excise duties, provided that they are referred to in Article 1 (1) of Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. 12), which was last amended by Directive 2010 /12/EU (OJ L 327, 22.12.2010, p. 1), which is to be mentioned in the current version,

4.

Contributions and levies as well as related charges and fees in accordance with the Social Code, the laws referred to in § 68 of the First Book of the Social Code, the Law on the Compensation of Enforcement and the Law of the Federal State of Germany.

5.

Fees.

(3) This law shall not affect

1.

the rules on mutual legal assistance in criminal matters; and

2.

the exercise of rights and the fulfilment of the obligations of Germany with regard to greater administrative cooperation from other legal instruments, including bilateral or multilateral agreements.

(4) In the case of mutual assistance under this Act, the provisions of the tax code shall apply in accordance with, to the extent that this law does not determine otherwise. Unofficial table of contents

§ 2 Definitions

(1) Person within the meaning of this Act shall be

1.

a natural person,

2.

a legal person,

3.

an association of persons who has been granted the legal capacity but which does not have the legal status of a legal person, or

4.

any other legal form of any kind, with or without general legal capacity, which possesses or manages property, which, including the income obtained from it, is subject to any of the taxes covered by § 1.

(2) The term "mutual assistance directive" in the sense of this law, as well as the Income Tax Act, the Tax Code, the External Tax Act, the Corporate Tax Act, the Trade Tax Act, the Investment Tax Act and other tax laws Council Directive 2011 /16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (OJ L 164, 30.4.2011, p. 1), as amended. The provisions adopted pursuant to the Mutual Assistance Directive apply in the current version in the current tax period. (3) By electronic means within the meaning of this Act, the use of electronic means shall be subject to the following conditions: Equipment for the transmission, processing of data, including data compression, and for storing data using wire, radio, optical technologies or other electromagnetic methods. Unofficial table of contents

§ 3 Jurisdiction and powers of scrutiny

(1) Competent authority within the meaning of Article 4 (1) of the Mutuary Assistance Directive is the Federal Ministry of Finance. (2) Central liaison office within the meaning of the first subparagraph of Article 4 (2) of the Mutuary Assistance Directive is in the cases of § 5 (1) Point 5 of the Finance Management Act, the Federal Central Office for Taxes. The Federal Ministry of Finance may, by letter, appoint further liaison bodies within the meaning of Article 4 (3) and competent staff within the meaning of Article 4 (4) of the Mutual Assistance Directive. (3) The Central Liaison Office shall take over the Communicate with the other Member States and examine incoming and outgoing requests for admissibility under this Act. Incoming requests and information will be forwarded by the Central Liaison Office to the financial authorities. Admissible requests and information from the financial authorities shall be forwarded by the central liaison office to the other Member States. (4) If a request is made under this law at a different location than the central liaison office, those requests shall be: (5) The municipalities and congregations may take advantage of mutual assistance in accordance with the provisions of this Act. They shall be considered as financial authorities in the sense of this Act.

Section 2
Transmission of information on request

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§ 4 Request from other Member States

(1) At the request of the competent financial authority, the competent financial authority shall draw up all the replies which are likely to be significant for the determination of taxes in accordance with § 1. The answers will be forwarded through the central liaison office to the other Member State. The competent financial authority shall draw up the answers in accordance with this Act and in the light of Section 117 (4) of the Tax Code. If the financial authority does not have the information in question, it shall, at the discretion of the competent authorities, carry out any official investigation provided for in the rules of the levy. (2) Paragraph 1 shall also apply to requests for the implementation of certain provisions of the financial authority. regulatory investigations. If the financial authority considers that no official investigation is required, it shall immediately inform the central liaison office of that decision. Original documents shall be transmitted at the request of the other Member State, to the extent permitted by German law. (3) The Central Liaison Office shall not transmit any information if:

1.

the carrying out of the necessary investigations or the procurement of the information in question under German law is not possible;

2.

the other Member State has not exhausted the usual sources of information available to it in order to obtain the information requested, without jeopardising the attainment of the objective,

3.

a trade, commercial or professional secrecy or a business procedure would be disclosed, or

4.

the public order would be violated.

(4) The central liaison office may also refuse to transmit information if the other Member State is not in a position to provide such information for legal reasons. (5) Paragraph 3, points 1, 3 and 4 in no case shall be interpreted as allowing the transmission of information to be refused only because the information in question is provided by a bank, another financial institution, an authorised representative, a representative or a trustee or relate to property shares in a person. (6) A request may be made are not refused on the grounds that the information to be transmitted under German law is not required for tax purposes. If the central liaison office rejects a request for any other reason, the reasons for such a request shall be communicated to the other Member State. Unofficial table of contents

§ 5 Deadlines

(1) The central liaison office shall transmit the information in accordance with § 4 without delay, but no later than six months after it has received the request. If the financial authority is already in possession of the relevant information, the time limit shall be reduced to two months. In particular cases, the central liaison office and the other Member State may agree on different time limits. (2) The central liaison office shall immediately confirm to the other Member State, but no later than seven working days, after receiving the request, if possible by electronic means of receipt of the request. (3) In the event of deficiencies, the central liaison office shall inform the other Member State within one month of the request. requests, and calls, if appropriate, for additional Background information. The time limits referred to in paragraph 1 shall start on the day following the receipt of the additional background information requested. (4) If the financial authority is not in a position to respond to a request on time, the central liaison office shall inform the other Member States shall, without delay and no later than three months after the central liaison office has received the request, specify the reasons for and the expected date of the termination of the request. (5) The financial authority shall not be in possession of the , or reject the request from the information referred to in Article 4 (3) or (4). Where the central liaison office has received the request, the central liaison office shall inform the other Member State without delay, but no later than one month after the central liaison office has received the request, stating the reasons. Unofficial table of contents

§ 6 Request to other Member States

(1) The financial authority shall have the power to submit a request which the Central Liaison Office shall forward to the other Member State in accordance with the provisions of this Act. This may be requested in order to carry out relevant administrative enquiries. Original documents may be requested in so far as they are necessary for the further procedure. (2) Before a request is made by the financial authority, it shall take full advantage of all the investigative possibilities provided for by the levy system, unless the The conduct of the investigation would be disproportionately difficult, or it would not be a promising success.

Section 3
Further transmission of information

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Section 7 Automatic transmission of information

(1) The Central Liaison Office shall systematically transmit to other Member States, by electronic means, without prior request, the following available information on persons established in other Member States:

1.

Remuneration paid out of independent work,

2.

Supervisory Board or Board of Directors ' remuneration,

3.

Life insurance products not covered by other European Union legal acts on the exchange of information or comparable measures,

4.

pensions, pensions and similar payments; and

5.

Ownership of immovable property and income therefrom.

(2) In the cases referred to in paragraph 1, notwithstanding the third sentence of Article 117 (4) of the Regulation, no consultation is required. (3) The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, shall lay down the details of the the automatic transmission of information in a letter. This letter is to be published in the Federal Tax Bulletin. Unofficial table of contents

Section 8 Spontaneous transmission of information to other Member States

(1) The financial authority may, at its discretion without request, forward all information to the central liaison office which may be of benefit to the other Member States. The central liaison office shall decide on the transmission of the information to the other Member States at its discretion. (2) Information in accordance with Article 1 (1) shall be transmitted if:

1.

reasons for the presumption of a reduction in tax in the other Member State;

2.

is subject to a tax relief or tax exemption on the basis of which the information to be transmitted could lead to taxation or an increase in tax for the taxable person in the other Member State,

3.

Business relations between a taxable person in Germany and a taxable person in another Member State via one or more other States in a manner which is the subject of a can lead to tax savings,

4.

reasons for the presumption that there is a tax saving due to artificial profit relocations between affiliated companies, or

5.

a situation which has been identified in the context of the information exchange of another Member State could also be significant for the applicable tax fixing in another Member State.

(3) The transmission referred to in paragraph 2 shall take place without delay, but no later than one month after the information has become available. Unofficial table of contents

Section 9 Spontaneous transmission of information by other Member States

The central liaison office shall forward information which other Member States have spontaneously transmitted to the financial authorities for evaluation. It shall confirm immediately, but no later than seven working days after the receipt of the information, the other Member State, if possible, by electronic means of its receipt.

Section 4
Other forms of administrative cooperation

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§ 10 Presence of staff of other Member States in Germany

(1) The central liaison office may, for the purpose of exchange of information with another Member State, agree that under the conditions laid down by the financial authority, officials of the other Member State shall:

1.

may be present in the offices in which German financial authorities carry out their activities, and

2.

may be present in the administrative enquiries carried out on German territory.

In the case of the exchange of information referred to in paragraph 1, the financial authority shall ensure that staff of the other Member States are disclosed only with such information as may be transmitted in accordance with Article 4. Where the requested information is contained in the documents to which the financial authority has access, copies of those documents shall be issued to the officials of the other Member State. (3) The agreement referred to in paragraph 1 may provide that: Staff of the other Member States shall be allowed to consult and record records in the presence of a person in the country. The prerequisite for this is that the persons responsible for questioning and testing agree. If a person refuses to participate, such refusal shall be deemed to be such as denial of domestic servants. (4) If the person concerned is to reside on German territory in accordance with paragraph 1 of this Article, officials of the other Member State shall have to be granted the right to refuse to participate. submit a written authorisation at any time from which to express their identity and their official status. Unofficial table of contents

§ 11 Presence of domestic servants in other Member States

In so far as the complexity of a request requires it, authorised domestic staff may be sent to other Member States. § 10 shall apply mutatily. Unofficial table of contents

§ 12 Early examination

(1) On a proposal from the financial authority, the central liaison office may agree with one or more Member States, in each of its own territory, to simultaneously examine one or more persons of common or complementary interest. , Insofar as this is permissible under § 4, the information obtained in this case and the knowledge required for the agreement of the examination must be exchanged. (2) The financial authority determines which person or persons they are responsible for a simultaneous examination. The central liaison office shall inform the Member States concerned about the reasons for the selection and indicate the period during which the simultaneous examination shall be carried out. (3) Another Member State shall be subject to a simultaneous examination. The financial authority shall decide whether it will participate in the simultaneous examination. The central liaison office shall notify the other Member State of the agreement or the reasoned objection. (4) The central liaison office shall designate a staff member responsible for the supervision and coordination of the simultaneous examination. (5) The hearing of the taxable person may be waited until such time as the examination order has been announced, if otherwise the success of the examination would be jeopardised. Unofficial table of contents

§ 13 Request for delivery to other Member States

(1) At the request of the competent financial authority, the central liaison office shall apply to another Member State for the service of documents and decisions of the financial authority relating to a tax in accordance with § 1. (2) Requests for delivery shall be admissible only if:

1.

the financial authority is not in a position to carry out the service in accordance with the provisions of the Administrative Delivery Act in the other Member State, or

2.

the delivery would be connected with disproportionately great difficulties.

(3) In the request for delivery, the following shall be stated:

1.

the subject-matter of the document to be submitted or the decision to be taken,

2.

the name and address of the addressee and

3.

any further information which may facilitate the identification of the addressee.

(4) A person established in another Member State may be sent directly to any document by registered mail or by electronic means. (5) The Central Liaison Office shall direct information on the delivery of other documents Member States shall keep the financial authorities using the information. Unofficial table of contents

§ 14 Request for delivery from other Member States

(1) Upon request, all documents relating to a tax in accordance with § 1 shall be served, including the judicial documents originating in the other Member State. The central liaison office shall forward the request to the financial authority for delivery. The service is governed by the provisions of the Administrative Appointing Act. (2) The central liaison office shall immediately inform the other Member State of the action taken on the basis of the request for delivery. This communication shall include, in particular, the date on which the document has been delivered to the addressee and the address to which the addressee has been sent.

Section 5
Other provisions

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§ 15 Use of information and documents

(1) If the central liaison office provides information to another Member State, it shall, on request, use the information for purposes other than those referred to in Article 19 (2), first sentence, if the use for a given Member State is subject to the (2) If the central liaison office is of the opinion that information and documents from another Member State are subject to a third party, the Member State may be of benefit to the purposes referred to in the first sentence of Article 19 (2), which may be Share information and documents if:

1.

the transfer is in accordance with the rules and procedures laid down in this Law,

2.

it shall notify the Member State from which the information and documents originate, of its intention to pass it on to a third Member State, and

3.

the Member State from which the information originates is not in conflict within 10 working days of receipt of the notification referred to in point 2 of the communication.

(3) If information and documents are to be disclosed or used for purposes other than those referred to in Article 19 (2), first sentence, in accordance with paragraph 2, the consent of that Member State from which the information and information shall be obtained shall be obtained for this purpose. Documents. The transfer may only be made if the use for a comparable purpose is permitted under German law in compliance with § § 30, 31, 31a and 31b of the tax code. (4) All information and documents that are within the scope of this law , may be used by the authorities using the information, such as comparable domestic information and documents, or used as evidence. (5) The correction of incorrect data and the deletion of data or blocking of inadmissibly stored or unacceptably transmitted data All Member States which have received these data in the framework of information to inform and hold, by the central liaison office, without delay, also the correction, blocking or deletion of such data. Unofficial table of contents

Section 16 Resignation

(1) In the cases of § § 4 and 8, the central liaison office may ask the other Member State to provide feedback on the use of the requested information. (2) In the cases of § § 6 and 9 of the other Member State, ask for feedback, according to § § 6 and 9. the central liaison office shall send the reply to the other Member State without delay, but no later than three months after the result of the use of the information requested has been disclosed. A transfer is only permitted if you do not have to comply with the provisions on data protection and for the protection of tax secrecy, in particular in accordance with § 30 of the German Tax Code. The competent financial authority shall provide the central liaison office with the necessary information. Unofficial table of contents

§ 17 Standard form sheets and means of communication

(1) Requests pursuant to § 4 (1) and (2) and § 6 (1), spontaneous transmissions of information pursuant to § 8 (1) and (2) and (9), requests for delivery pursuant to § 13 (1) and 14 (1), returns pursuant to § 16 and other communications shall be made in each case. by means of a standard form, which is coordinated between Member States, by electronic means. (2) The standard form sheets may be accompanied by reports, certificates and other documents or certified copies or extracts thereof. (3) The provisions of paragraphs 1 and 2 shall not apply to information and documents which are provided in accordance with § § 10 and (4) In the absence of electronic means by means of standard form sheets, this shall not affect the validity of the information received or the measures taken in the context of a request for mutual assistance. Unofficial table of contents

Section 18 Information transfer to third countries

(1) The central liaison office shall be able to obtain information from a third country that is likely to be significant for the application and enforcement of German law over the taxes referred to in § 1 above, the central liaison office may To provide information to other Member States for which this information may be useful and to all authorities requesting it, provided that this is permissible under an agreement with the third country. (2) The Central Liaison Office may provide the information received in accordance with this law to a third country, if:

1.

the transfer is in accordance with the German provisions on the transfer of personal data to third countries,

2.

the information relating to the applicable tax fixing in that third country may be significant,

3.

the Member State from which the information originates is in agreement with the transfer, and

4.

the third country has committed itself to the exchange of information.

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Section 19 Data Protection and Purpose

(1) The information transmitted to Germany under this Act shall be subject to tax secrecy and shall enjoy the protection provided by the Tax Code for information of this type. (2) This information may be used for the following: The following are used:

1.

for the application and enforcement of the national tax law on the taxes referred to in § 1,

2.

on the exercise of legal control and supervisory powers,

3.

for the fixing and recovery of other taxes and charges in accordance with § 1 of the EU-Beitfriction Act (EU) and

4.

for recovery in connection with judicial and administrative procedures which may result in penalties for failure to comply with the tax law, the general rules and regulations on the rights of persons against which the , and to observe the relevant procedures and to observe witnesses in such proceedings.

If information is to be used for a different purpose, the consent of the other Member State shall be obtained. Unofficial table of contents

§ 20 Application provision

The automatic transmission of information pursuant to § 7 (1) shall be carried out as from 1 January 2015 and shall be applied for the first time to information of the tax periods beginning on 1 January 2014.