New BMF letter on notification obligations pursuant to Sections 138, 138b with special consideration of the statements on Section 138 (2) Sentence 1 No. 2 and No. 3 of the German Fiscal Code (AO)

The tax reporting obligations for cross-border structures are becoming increasingly important and are penalized accordingly in the event of violations. Of particular importance have always been the reporting obligations of participations in foreign partnerships and corporations pursuant to Section 138 (2) AO. Due to the unclear wording of the provision, the Federal Ministry of Finance published a BMF letter on 26.4.2022 on the reporting obligations under Section 138 (2) AO. In their article in IStR, Raphael Baumgartner and Florian Nier analyze the BMF letter, classify it taking into account the wording of Section 138 (2) AO and finally focus on still unresolved legal issues and problem areas.