On November 10, 2015 the German Ministry of Finance sent a letter to the highest financial authorities of the German federal states regarding the application of the Tax Information Exchange Agreements (TIEAs) the German Federal Republic has concluded with other jurisdictions.

The letter is 6 pages long and is divided in the following paragraphs:

·        General;

·        Assistance in tax procedures;

·        Assistance in criminal tax matters;

o       Requests for assistance for periods prior to the entry into force of the TIEA for the purpose of determining the tax base in so far as taxes were evaded;

·        Legal assistance in procedures regarding fiscal and administrative penalties;

·        Presence of domestic or foreign officials in the other Contracting State for the purpose of conducting tax examinations in the course of assistance;

·        Presence of domestic or foreign officials in the other Contracting state for the purpose of a criminal prosecution.

Click here to be forwarded to the letter as sent by the German Ministry of Finance on November 10, 2015, as available on the website of the German Ministry of Finance, which will open in a new window. (the letter is drafted in the German language).

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