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German Ministry of Finance regulations comment on Advance Mutual Agreements, including Advance Pricing Agreements

|Tax Alerts, National/Federal Taxation, T ...|Germany
Germany

  • The German Ministry of Finance has issued an updated administrative regulation dealing with bilateral and multilateral Advance Mutual Agreements.
  • The updated regulation only partially clarifies the existing practical application issues, however.
 

Executive summary

On 26 June 2024, the German Ministry of Finance (MoF) issued an updated administrative regulation to the German Fiscal Code (AEAO). The update represents the first time that the MoF has formally commented on the new provision for bil…

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