Germany - The German Act to Combat Tax Evasion: Scope and Practical Implications
- M. Blesgen
- European Taxation, 2010 (Volume 50), No 2/3
- 19 January 2010
The Act to Combat Tax Evasion and its corresponding Implementing Ordinance were passed in Germany in July and September 2009, respectively. As a result, cross-border tax evasion, in particular the use of tax havens, has been made more difficult. This note summarizes some of the main statutory provisions and outlines the practical implications of the amendments.