Anti-Tax Evasion Act
The Anti-Tax Evasion Act (StHBG) is a draft law for international tax harmonization that came into force in Germany on August 1, 2009 . It came in response to the demand of the OECD and the decision of the G-20 countries to counteract tax-damaging practices and to make efforts to curb international tax avoidance through the use of tax havens .
Goal of the tax reform
The focus is on those countries that are not prepared to provide foreign tax authorities with the information required for a taxation procedure in accordance with OECD standards, and thus make it easier for taxpayers to evade national taxes. However, since these states unwilling to cooperate cannot be norm addressees of a German law, this law is aimed at tax citizens with tax haven relationships who are directly affected by the individual measures.
Individual measures
The following laws have been revised by the StHBG:
- Section 51 (1) no. 1 letter f EStG
- Section 33 Paragraph 1 No. 2 Letter e KStG
- Section 90 (2) sentence 3 AO
- § 147a AO
- Section 162 (2) sentence 2 AO
- Section 12 (5) sentence 2 ZollVG
and changed the following laws:
- § 193 AO
- Art. 97 § 22 EGAO
- Section 1 para. 3a sentence 3 ZollVG
- Section 12a (5) sentence 3 ZollVG
Web link
literature
- Jasmin Merati-Kashani: Current term. The Law to Combat Tax Evasion (Tax Evasion Combat Law). Edited by the German Bundestag. Scientific Services. [1] (PDF; 66 kB)