EYEY

German Federal Ministry of Finance publishes draft decree regarding the application of anti-hybrid rules

|Tax Alerts, Information Reporting, Legis ...|Germany
Germany

  • The German Ministry of Finance (MoF) has published a draft decree regarding the application of German anti-hybrid rules, which were enacted in 2021 and generally apply to expenses accruing after 31 December 2019.
  • Interested parties may submit comments until 10 August 2023.
  • Though a decree of the MoF is not binding on taxpayers or courts, it is binding for the tax authorities and illustrates their in…

Continue Reading