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DAC6 - Possible notification obligations in case of a cross-border change of the legal form of a real estate limited liability company in light of the final disc of the Federal Ministry of Finance 29.3.2021

Original: “DAC6 – Etwaige Mitteilungspflichten beim grenzüberschreitenden Formwechsel einer Immobilien-GmbH im Licht des finalen BMF-Scheibens v. 29.3.2021”

Is a cross-border change of legal form subject to the DAC6 notification requirements of Secs. 138d et seq. AO? In her recent article in Betriebs-Berater, Elisabeth Märker deals with the prerequisites of the relevant DAC6 notification obligation in the light of the Federal Ministry of Finance letter, which has now been final since 29 March 2021.

in: Betriebs-Berater, 38/2021, 20.09.2021, 2206-2208
Authors: Dr. Elisabeth Märker