OrbitaxUpdate - Germany Publishes Laws for Defensive Measures for Non-Cooperative Jurisdictions, Treatment of Partnerships as Corporations, and ATAD Measures
|Approved Changes|Germany
Germany published several important tax laws in the Official Gazette on 30 June 2021 that, as previously reported, were approved by the Federal Council (upper house of parliament - Bundesrat) on 25 June. These include:
Law to Prevent Tax Avoidance and Unfair Tax Competition and Amend Other Laws, which entered into force on 1 July 2021 (the day following publication).
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