On 11 July 2017, the German Ministry of Finance issued a (rather brief) guidance on the Country-by-Country reporting requirements introduced in Germany in line with BEPS Action 13 and the EU Administrative Assistance Directive as amended. The guidance is presented as the result of high-level consultations between the tax authorities of the various German regional governments (Lander).
The guidance indicates that CbC reporting is effective for tax years starting after 31 December 2015. With …