The German Ministry of Finance has published a BMF Letter dated 26 April 2022 that updates and replaces BMF letters issued in 2018 and 2020 regarding the notification obligations for foreign relationships. The letter provides guidance on the obligation for domestic taxpayers to notify the tax authority of:
- The establishment and acquisition of companies and permanent establishments abroad;
- The acquisition, abandonment, or change of an interest in foreign partnerships;
- The acquisition or sale…