The Ministry of Finance recently issued a draft bill on the combating of harmful tax practices and tax evasion (Gesetz zur Bekämpfung schädlicher Steuerpraktiken und der Steuerhinterziehung), dated 13 January 2009. The draft bill provides for an authorization of the Federal Cabinet (Bundesregierung) to issue statutory ordinances necessary for the implementation of German tax laws with the consent of the Federal Council (Bundesrat).
The draft stipulates that the …