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Home > Tax News > January 2010 | |||||||||||||||||||||||||||||||||||||||
TAX NEWS - January 2010 | |||||||||||||||||||||||||||||||||||||||
Germany Tax: Government decides not to issue blacklist of non-cooperative jurisdictionsSince the new reporting requirements only apply to transactions with non-cooperative jurisdictions, the government was expected to issue a blacklist of specific countries. However, on 5 January 2010, the Federal Ministry of Finance published official guidance, stating that, as from 1 January 2010, no foreign jurisdiction qualifies as a non-cooperative jurisdiction and that the Ministry will publish a new decree in the future if a non-cooperative jurisdiction comes to their attention. Thus, taxpayers currently do not have to apply the new reporting obligations, but should remain alert for future changes. | |||||||||||||||||||||||||||||||||||||||
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