According to a communication from the Federal Tax Administration (FTA) dated December 23, 2022, the scope of application of the reporting procedure will be expanded as of January 1, 2023.
Accordingly, the notification procedure in the national group relationship will now be permissible for shareholdings of 10% (previously: 20%) or more and for all legal entities holding such a qualifying holding. In addition, the authorization (basic application) required in the international relationship for the application of the reporting procedure will now be valid for five years (previously: three years).
For applications (forms) submitted up to and including December 31, 2022, the previous law is still applied. In this case, the legislator provides the date of submission of the application as the criterion for the application of the old or new law. Therefore, the date of the postmark is decisive.
The FTA's notice and additional information are available here .
