Executive summaryOn 27 August 2021, the German Ministry of Finance (BMF) issued a letter titled “Leaflet regarding dispute resolutions in the field of income and property taxes” on 27 August 2021 (the Letter). This follows publication of the Administrative Principles Transfer Pricing on 14 July 2021.1In the Letter, the BMF comments on dispute settlement procedures under double tax treaties (DTTs), under the European Union (EU) Arbitration Convention and under the EU DTT Dispute Settlement Act (EU-DTT-SBG).2 In addition, general procedural questions regarding the application are clarified for all procedures. In light of increasing legal uncertainties in the application and interpretation in...