German Federal Ministry of Finance publishes draft decree regarding the application of anti-hybrid rules
|Tax Alerts, Information Reporting, Legis ...|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 interpretation of the law. Hence, taxpayers should be aware of the tax authorities' view on anti-hybri…
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