04.06.2019
If you wish to become active as a cross-border company, by setting up companies or permanent establishments or by participating in companies, you have certain notification obligations.
This is regulated by law in 138 passage 2 AO. From the point of view of the tax authorities, this serves to ensure the appropriate tax registration and monitoring.
Please note: in a current letter (https://www.markt-intern.de/dokuthek/?documentId=st070518), the Federal Ministry of Finance points out that the officially prescribed form for submitting notifications has been changed. The new form, together with explanations, is attached to the Federal Ministry of Finance's Letter as an annex.
