Déjà vu in tax law - is the notification obligation for domestic tax arrangements coming after all?

The reporting obligation for domestic tax arrangements is back in the debate. After the project was already included in the draft Growth Opportunities Act and failed in the Bundesrat, the Federal Ministry of Finance is making another attempt with the draft bill for the Annual Tax Act 2024 II. The compliance costs for the tax authorities, taxpayers and intermediaries would be high, while the expected tax policy benefits are likely to be manageable - and there is little sign of the reduction in bureaucracy recently promised by the government.