Germany - Extension of the Domestic Correspondence Principle
- S. Kudert; C. Kahlenberg
- European Taxation, 2014 (Volume 54), No 1
- 10 December 2013
This note examines the recent extension of the domestic correspondence principle in Germany as a result of the enactment of the Mutual Assistance Directive Implementation Act. The note looks at the impetus for revising the standards, the scope and requirements of the amended regulations, available options for taxpayers and the EU implications of the amendments.