File a complaint under the EU Dispute Settlement Directive Unfortunately this specification of service has not yet been completely translated.

The procedure under the EU Dispute Settlement Directive and the EU Double Taxation Convention Dispute Settlement Act (EU-DTA-SBG), which implements this Directive, supplements existing mutual agreement and arbitration procedures under the double taxation treaties and the EU Arbitration Convention to eliminate taxation in breach of these treaties and conventions, in particular to eliminate double taxation. Thus, you can file a complaint if you believe that your taxation is affected by a dispute between - Germany and - one or - one or more other Member States of the European Union (EU) When filing your complaint, you must provide the following information: Name Address Tax identification number Information the EU Member States concerned by the complaint on the taxable periods affected by the complaint the relevant facts and circumstances of your case any appeals or legal proceedings you have initiated any mutual agreement procedure or arbitration already requested under other legal bases reference to the applicable national rules and conventions or agreements a statement of the grounds on which a dispute arises Undertaking, the authorities of EU Member States concerned to respond fully and promptly to all reasonable requests to provide, upon request, all requested documents and evidence to comply with the provisions terminating all ongoing proceedings under other legal bases The mutual agreement and arbitration procedure under the EU Dispute Settlement Directive and existing mutual agreement and arbitration procedures under the double taxation treaties and the EU Arbitration Convention cannot be conducted simultaneously. You must therefore choose one of the procedures before filing your complaint. If you are a private individual or the owner of a small or medium-sized enterprise and you are resident in Germany, you submit your complaint informally in writing to the Federal Central Tax Office (BZSt). If you are a large company or part of a large group of companies, you must submit the complaint both to the BZSt and to the competent authorities of the EU member states concerned. Notes If you are not based in Germany, you must submit the complaint under the EU Dispute Settlement Directive to the competent authority in your EU member state. The procedure under the EU Dispute Settlement Directive and the EU DTA-SBG is only available for taxation periods starting in 2018. However, the competent authorities may agree to apply it to earlier taxation periods.

When filing an application, you must submit: Copies all supporting documents and evidence relating to the facts and circumstances relevant to the case any supporting documents relating to appeals or court proceedings instituted relevant court decisions the tax assessment notices the tax audit reports Evidence of any relevant mutual agreement or arbitration proceedings already applied for


Forms: no Online procedure possible: no Written form necessary: yes personal appearance: no

Preconditions
You can lodge a complaint under the EU Dispute Settlement Directive: natural and legal persons who are resident in Germany or in an EU Member State concerned, and consider that their taxation is affected by a dispute between Germany and one or several other EU member states are directly concerned about the interpretation and application of a convention or agreement for the elimination of double taxation.
If you are a resident of Germany and are a private person or small or medium-sized enterprise file a complaint: You must submit your complaint informally in writing to the Federal Central Tax Office (BZSt). Compile all the necessary documents. Send the documents together with an informal, as well as signed application by post to the BZSt. The BZSt will confirm receipt of your complaint. After examining your complaint, the BZSt will decide whether to admit or reject it. The BZSt will notify all competent authorities of the relevant EU member states of the receipt of your complaint. You do not have to take any action yourself. If you are resident in Germany and are a large company or your company belongs to a large group of companies then you must submit the application both to the BZSt and to the competent authorities of the relevant EU member states. Compile all the necessary documents. Send the documents together with an informal, signed application by post to the BZSt and the competent authorities of the EU member states concerned. The BZSt and the competent authorities of the EU member states concerned will acknowledge receipt of your complaint. After examining your complaint, the BZSt will decide whether to admit or reject it. If your complaint is admitted, the BZSt will endeavour to resolve the dispute in a mutual agreement procedure with the authorities of the EU member states. You will then receive notification of the agreement. The agreement will become binding if you agree to it and put an end to all further proceedings, for example on legal remedies. If the EU member state authorities cannot agree on how to resolve the dispute, you can ask for an advisory committee to be set up. The advisory committee will give an opinion on how the dispute should be resolved. The competent authorities may take a decision that differs from the opinion of the Advisory Committee. However, if they do not reach an agreement on the resolution of the dispute, they shall be bound by the opinion of the Advisory Committee when taking their decision. The competent authorities may establish an Alternative Dispute Resolution Committee instead of an Advisory Committee.