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Online message – Friday, February 23, 2024
The BMF has issued a non-objection regulation for Section 12 of the Tax Haven Defense Act (StAbwG) (BMF, letter dated February 21, 2024 – IV B 3 – S 1300/24/10005:002).
Thereafter, no objection will be raised for financial years that began before December 31, 2022 if the records submitted for the first time by May 31, 2024 become.
Location(s):
NWB JAAAJ-60086