Law On The Implementation Of Mutual Administrative Assistance In Tax Matters Between The Member States Of The European Union

Original Language Title: Gesetz über die Durchführung der gegenseitigen Amtshilfe in Steuersachen zwischen den Mitgliedstaaten der Europäischen Union

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The Law on the Implementation of Mutual Administrative Assistance in Tax Matters between the Member States of the European Union (EUAHiG)

Non-official Table of Contents

EUAHiG

Date of delivery: 26.06.2013

Full quote:

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

*
This law is used for the implementation of Council Directive 2011 /16/EU of 15 June 2007. February 2011 on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (OJ No L 73, 27.3.1977, p. 1).

footnote

(+ + + text-proof from: 1.1.2013 + + +)
(+ + + For the first application, d. § 7 (1) cf. § 20 + + +)
(+ + + Official note of 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 approved 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 overview

section 1General provisions
§ 1Scope and applicable law
§ 2 Definitions
§ 3Responsibility and Auditing powers
  Section 2Transmission of information at the
§ 4Request from others Member States
§ 5Deadlines
§ 6Request to other Member States
3More information transmission
§ 7Automatic transmission of information
§ 8Spontaneous transmission of Information to other Member States
§ 9Spontaneous transmission of information by other Member
  Section 4Other forms of administrative cooperation
§ 10 Presence of other Member States ' staff in Germany
§ 11The presence of domestic servants in others Member States
§ 12Parable verification
§ 13 Order requests to other Member States
§ 14Requests for delivery from other Member
  Section 5Additional
§ 15Use of Information and documents
§ 16Remessages
§ 17 Standard Form Sheets and Communication Means
§ 18Information transmission to third countries
§ 19Data protection and purpose specification
§ 20Application

Section 1
General Provisions

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§ 1 Scope and

(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 more Member States or its administrative units, including the local authorities.(2) This law is not applicable to
1.
VAT, including the import turnover tax,
2.
Customs duties,
3.
Harmonized excise duties, if they are included in Article 1 (1) of Directive 2008 /118/EC of the Council of 16 on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12), which was last amended by Directive 2010 /12/EU (OJ L 327, 22.12.2010, p. 1), as amended,
4.
Contributions and levies, as well as related charges and fees, shall be adopted in accordance with the Social Code, the laws referred to in § 68 of the First Book of the Social Code, the Law on Enforcement Compensation and
5.
Fees.
(3) This Act touches on not
1.
the rules on mutual legal assistance in criminal matters and
2.
the perception of the 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) For mutual assistance under this Law shall apply in accordance with the provisions of the tax code, provided that nothing else is determined by this law. Non-official table of contents

§ 2 Definitions

(1) Person within the meaning of this Act is
1.
a natural person,
2.
a legal person,
3.
a person association that has been granted the legal capacity but does not have the legal status of a legal person or
4.
any other legal form of whatever kind, with or without general legal capacity, which owns or manages property, including the income earned from it one of the taxes covered by § 1.
(2) Assistance Directive within the meaning of this Act as well as of the Income Tax Act, the Tax Code, the External Tax Act, the Corporate Tax Act, the Trade Tax Act, the Investment tax law and other tax laws refer to the Council Directive 2011 /16/EU of 15 June 2007. February 2011 on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (OJ No L 73, 27.3.1977, p. 1), as amended by the Commission. The provisions adopted pursuant to the Mutual Assistance Directive shall apply in the current version in the current tax period.(3) By electronic means within the meaning of this Act, the use of electronic equipment for the transmission, processing of data, including data compression, and for the storage of data using wire, radio, optical Technologies or other electromagnetic methods. Non-official table of contents

§ 3 Jurisdiction and auditing powers

(1) Competent authority within the meaning of Article 4 (1) of the Mutual Assistance Directive is the Federal Ministry of Finance.(2) The Central Liaison Office within the meaning of the first subparagraph of Article 4 (2) of the Mutuary Assistance Directive is the Federal Central Office for Taxes in the cases of Section 5 (1) (5) of the Finance Management Act. The Federal Ministry of Finance may, by letter, appoint additional 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 communicate with the other Member States and shall examine incoming and outgoing requests for admissibility under this law. 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) In the case of a request under this Act, in the case of a body other than the central liaison office, these requests shall be forwarded to the latter without delay.(5) Municipalities and municipal associations may take advantage of mutual assistance in accordance with the provisions of this Act. They shall be considered as financial authorities within the meaning of this Act.

Section 2
Forwarding of information on request

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§ 4 requests from other member states

(1) Upon request, the competent financial authority shall draw up all the answers for the determination of taxes in accordance with § 1 is likely to be significant. 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 its discretion, carry out any administrative investigations provided for in the terms of the tax code.(2) Paragraph 1 shall also apply to requests for the implementation of certain administrative inquiries. 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 that this is permitted under German law.(3) The central liaison office shall not provide any information when
1.
means the conduct of necessary investigations or the procurement of the information concerned. it is not possible under German law,
2.
the other Member State has not exhausted the usual sources of information which it has obtained in order to obtain the requested information. Information is available without compromising the achievement of the objective,
3.
a trade, commercial or professional secrecy or a business process the public order would be infringed or
4.
the public order would be violated.
(4) The central liaison office can also send information if, for its part, the other Member State is not in a position to provide such information for legal reasons.(5) Paragraph 3 (1), (3) and (4) shall not, under any circumstances, be interpreted in such a way that the transmission of information can only be refused because the information in question is provided by a bank, another financial institution, an authorised representative, Representatives or trustees are or are referring to property shares in a person.(6) A request cannot be 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. Non-official 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. 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 deadlines.(2) The central liaison office shall, without delay and at the latest seven working days after receiving the request, confirm to the other Member State the receipt of that request, if possible by electronic means.In the event of a defect, the Central Liaison Office shall inform the other Member State thereof within one month of receiving the request and, where appropriate, shall request 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) Where the financial authority is unable to respond to a request on time, the central liaison office shall immediately inform the other Member State thereof, but no later than three months after the central liaison office has requested the request , stating the reasons for and the expected date of erasure.(5) Where the financial authority is not in possession of the information requested, or if it rejects the request for the reasons set out in § 4 (3) or 4 (4), the central liaison office shall immediately notify the other Member State, but no later than within one month after the central liaison office has received the request, indicating the reasons for the request. Non-official table of contents

§ 6 Request to other Member States

(1) The financial authority is authorized to submit a request to the central office of the 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 to the extent that 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 means provided for under the tax code, unless the conduct of the investigation is disproportionate to the difficulties, or

Section 3
More Information Forwarding

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§ 7 Automatic transmission of information

(1) The central liaison office systematically transfers to other Member States by electronic means, without previous request, the following available information on persons resident in other Member States:
1.
Compensation of employees from the non-self-employed Work,
2.
Supervisory Board or Management Board Remuneration,
3.
Life insurance products that are not covered by other European Union legal acts on the exchange of information or comparable actions
4.
Retirement Pensions, Pensions and Similar Payments and
5.
Property of immovable property and income
() In the cases referred to in paragraph 1, notwithstanding the third sentence of Article 117 (4) of the Tax Code, no hearing is required.(3) The Federal Ministry of Finance, in agreement with the supreme financial authorities of the Länder, shall determine the details of the automatic transmission of information in a letter. This letter is to be published in the Federal Tax Bulletin. Non-official table of contents

§ 8 Spontaneous transmission of information to other Member States

(1) The financial authority may, according to the requirements of the Discretion without request to provide 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 the discretion of the Commission.(2) Information in accordance with § 1 (1) shall be transmitted if
1.
Reasons for the presumption of a reduction in tax in the other Member State,
2.
a case on which a tax reduction or tax exemption has been granted and the information to be transmitted to the taxable person to a tax or tax increase in the other Member State,
3.
Business relations between a taxable person in Germany and one in another Member State taxable persons over one or more other States in a manner which may lead to tax savings in one or both of the Member States
4.
Reasons for the presumption that there is a tax saving due to artificial profit relocations between affiliated companies, or
5.
a case identified in connection with the information sharing of another Member State, also for the applicable tax fixing in another Member State
(3) The transmission referred to in paragraph 2 shall be carried out without delay, but at the latest one month after the information has become available. Non-official table of contents

§ 9 Spontaneous transmission of information by other Member States

The central liaison office Information which other Member States have spontaneously transmitted, to the financial authorities for evaluation. It shall, without delay and at the latest seven working days after receipt of the information, confirm receipt of the information to the other Member State as soon as possible.

Section 4
Other forms of the Administrative Cooperation

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§ 10 Presence of other Member State officials in the country

(1) The central liaison office may, for the purpose of exchanging information with another Member State, agree that, under the conditions laid down by the financial authority, officials of the other Member State shall
1.
in the offices in which German financial authorities carry out their activities, as well as
2.
must be present in the official investigations carried out on German territory.
(2) In the case of the exchange of information referred to in paragraph 1, the The financial authority shall ensure that only such information may be disclosed to staff of the other Member States, which may be transmitted in accordance with Article 4. Where the information requested 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 the domestic staff of the country. The prerequisite for this is that the persons responsible for questioning and testing agree. If a person refuses to take part, such refusal shall be deemed to be a refusal to take part in the case of domestic servants.(4) If the staff of the other Member State has the right to reside on German territory in accordance with paragraph 1, they shall be able to submit at any time a written authorisation from which to express their identity and their official position. Non-official table of contents

§ 11 Presence of domestic servants in other Member States

If the complexity of a request is , authorised domestic staff members may be sent to other Member States. § 10 shall apply mutatily. Non-official table of contents

§ 12 Parable audit

(1) On a proposal from the financial authority, the central liaison office may have one or more Member States shall agree to carry out a simultaneous examination of one or more persons of common or supplementary interest in their own territory. Insofar as this is permissible in accordance with § 4, the information obtained in this case as well as the knowledge required for the agreement of the examination in advance are to be exchanged.(2) The financial authority shall determine which person or persons they propose for a simultaneous examination. The central liaison office shall inform the Member States concerned about the reasons for the selection and shall indicate the period during which the simultaneous examination shall be carried out.If another Member State is subject to a simultaneous examination, the financial authority shall decide whether it will participate in the simultaneous examination. The central liaison office shall inform the other Member State of the agreement or the reasoned rejection.(4) The central liaison office shall appoint 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. Non-official table of contents

§ 13 requests for delivery to other Member States

(1) At the request of the competent financial authority, the central Liaison office in another Member State shall be responsible for the delivery of documents and decisions of the financial authority relating to a tax in accordance with § 1.(2) A request for delivery is only allowed if
1.
the financial authority is not able to deliver in accordance with the provisions of the Administrative Delivery Act in the other Member State, or
2.
the delivery would be associated with disproportionately large difficulties.
(3) In the request for delivery, the following is: to specify:
1.
the subject of the document to be submitted or the decision to be submitted,
2.
the name and address of the addressee, as well as
3.
all other information that identifies the 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 forward information on the appropriate deliveries by other Member States to the financial authorities which use the information. Non-official table of contents

§ 14 Requests for delivery from other Member States

(1) On request, all documents that have been sent with a Tax in accordance with § 1, including the judicial documents originating from the other Member State. The central liaison office shall forward the request to the financial authority for delivery. Delivery shall be governed by the provisions of the Administrative Delivery 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 notice shall include in particular the date on which the document was delivered to the addressee and the address of the addressee.

Section 5
Other provisions

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§ 15 Use of Information and Documents

(1) Submitted to another Member State by the Central Liaison Office Information may be used on request to use the information for purposes other than those specified in the first sentence of Article 19 (2), if the use for a comparable purpose under German law is complied with in accordance with § § 30, 31, 31a and 31b of the levy system is admissible.(2) Where the central liaison office considers that information and documents from another Member State may be of benefit to a third Member State for the purposes set out in Article 19 (2) sentence 1, it may, and Propagate documents when
1.
is passed in accordance with the rules and procedures laid down in this Act
2.
notifies the Member State from which the information and documents come from its intention to pass it on to a third Member State and
3.
The Member State from which the information originates is not contradicted within 10 working days of receipt of the communication referred to in point 2 of the disclosure.
(3) Information and documents for purposes other than those referred to in Article 19 (2), first sentence, as referred to in paragraph 2, shall be obtained by obtaining the consent of that Member State from which the information and documents . The transfer may only be carried out if the use for a comparable purpose is permitted under German law in compliance with § § 30, 31, 31a and 31b of the German Tax Code.(4) All information and documents obtained under this law may be used by the authorities using the information, such as comparable domestic information and documents, or used as evidence.(5) The rectification of incorrect data transmitted and the erasure or blocking of inadmissible or inadmissible data shall mean that all Member States which have received such data in the context of information shall be informed by the central to inform and to hold the liaison office without delay, likewise to correct, block or delete such data. Non-official table of contents

§ 16 returns

(1) In the cases of § § 4 and 8, the central liaison office may be responsible for the other Member State Ask for feedback on the use of the requested information.(2) In the cases of § § 6 and 9 of the other Member State for re-registration, the central liaison office shall forward the re-registration to the other Member State without delay, but no later than three months after the result of the use of the has become aware of information requested. 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. Non-official table of contents

§ 17 Standard form sheets and means of communication

(1) Request pursuant to § 4 (1) and (2) and § 6 (1), spontaneous Transfers 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 in each case be made by means of a coordinated agreement between the Member States. Standard form sheet transmitted electronically.(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 obtained in accordance with § § 10 and 11.(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. Non-official table of contents

§ 18 Information transmission to third countries

(1) The central liaison office is provided with information from a third country, which are likely to be significant for the application and enforcement of German law over the taxes referred to in § 1, the central liaison office may provide this information to other Member States for which this information is of benefit , and shall pass on to all the requesting authorities, provided that this is permitted under an agreement with the third country.(2) The central liaison office may disclose the information received in accordance with this Act to a third country if
1.
in accordance with the German provisions concerning the transfer of personal data to third countries,
2.
the information for the applicable tax arreits in this third country can 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 exchange information.
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§ 19 Data Protection and Purpose of Purpose

(1) The information provided to Germany under this Act is subject to tax secrecy and shall enjoy the protection provided by the Tax Code of Information of this kind.(2) This information may be used for the following purposes:
1.
for the application and enforcement of the national tax law on the Control,
2.
for the exercise of statutory control and supervisory powers,
3.
Determination and recovery of other taxes and charges in accordance with § 1 of the EU Law and of the Law of the Federal State of Justice, as well as
4.
for recovery in connection with court and legal proceedings. administrative procedures which may result in penalties for failure to comply with the tax law, the general rules and rules on the rights of persons against which the proceedings are directed, and witnesses in the
If information is to be used for a different purpose, the consent of the other Member State should be obtained. Non-official table of contents

§ 20 Application Determination

The automatic transmission of information in accordance with § 7, paragraph 1, is from 1. January 2015 and for the first time on the information of the tax periods from 1 January 2015. 1 January 2014.