Germany: German Tax Authorities (BZSt) issues further information impacting tax vouchers
Reference
Further to the information provided in taxflash T24005, the German Tax Authorities (Bundeszentralamt für Steuern, BZSt) have published updated technical guidelines on the specifications for the Notification Procedure for Withholding Tax on Dividends from Shares and Depositary Receipts (MiKaDiv).
These updates align the MiKaDiv specifications with the recently revised Circular governing the issuance of tax vouchers and the transmission of data pursuant to §§ 45b and 45c of the German Income Tax Act (EStG).
Clearstream is currently analysing the updated documentation to determine the potential impact on our clients and our service offering.
The updated guidelines and the link to the BZSt website are attached below.
This Taxflash is intended to provide clients with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the client’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |
