German Federal Ministry of Finance publishes final decree regarding the application of anti-hybrid rules
|Tax Alerts, Legislation & Policy, Na ...|Germany
The German Ministry of Finance (MoF) has published the final decree regarding the application of the German anti-hybrid rules. The decree is applicable in all open cases.
Though a decree is not binding for taxpayers and 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-hybrid rules and review existing structures and future tax planning at an early stage accordingly.
Executive su…
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