{"id":4109,"date":"2022-08-24T11:12:05","date_gmt":"2022-08-24T09:12:05","guid":{"rendered":"https:\/\/hlb-sp.customerstage.de\/en\/?page_id=4109"},"modified":"2026-05-21T10:23:47","modified_gmt":"2026-05-21T08:23:47","slug":"reporting-requirements","status":"publish","type":"page","link":"https:\/\/www.hlb-schumacher.de\/en\/expertise\/international-tax-law\/reporting-requirements\/","title":{"rendered":"Reporting Obligations"},"content":{"rendered":"
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Reporting obligations<\/em>
\nSimple. Good. Compliant.<\/h1>\n
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The acquisition of a shareholding abroad (> 10%\/> EUR 150 thousand) has always been subject to reporting. Since 2018, it is also reportable if taxpayers, possibly together with others, can exercise decisive influence on companies in the third country. <\/p>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>

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The reporting obligation is a consequence of the Panama Papers scandal and is intended to detect offshore accounts managed via fiduciary structures. The scope of application is broader than the inconspicuous wording of the law suggests at first glance.<\/p>\n

New: Since 1.7.2020<\/strong>, both companies and their advisors have to report legal<\/strong> tax arrangements with reference to foreign countries. This marks a low point in the rule-of-law tax procedure, because lawyers and tax advisors are degraded to stooges of the state.<\/p>\n

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  • Our focus: to protect you from the drastic sanctions of reporting violations.<\/li>\n
  • Your advantage: You can sleep peacefully.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div><\/div><\/div>
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    \n Reporting obligations for foreign engagements <\/span>\n \n \n \n <\/svg>\n<\/h3>\n
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    \u00a7\u00a7 Sections 138 et seq. AO regulate reporting obligations that also affect the foreign engagement of domestic taxpayers.<\/p>\n

    \"Meldepflichten<\/p>\n

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