The German Ministry of Finance (MOF) on 12 July 2022 published a draft bill on the implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, also referred to as “DAC 7.” In addition to the implementation of the EU directive into German domestic legislation, the draft bill includes several provisions to modernize general procedural aspects of German tax law.
Source Deloitte
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