Abstract

With reference to the results of the discussions with the representatives of the supreme tax authorities of the German Länder, the following applies to the application of § 50d (3) of the German Income Tax Act (EStG) as amended by the Act for the Implementation of the Tax Recovery Directive and for the Amendment of Tax Provisions (Gesetz zur Umsetzung der Beitreibungsrichtlinie sowie zur Änderung steuerlicher Vorschriften) of 7 December 2011, Federal Law Gazette 2011 Part I p. 2592:

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