Authors: Jens Blumenberg, Rainer Stadler

Tax Alert: Draft Bill Tax Haven Act

The draft bill for an act to prevent tax evasion and unfair tax competition (“Tax Haven Prevention Act”) is intended to implement the EU Council conclusions on the EU list of non-cooperative jurisdictions for tax purposes (so-called “black list”) as well as the measures negotiated in this context by the Code of Conduct Group and approved by the Council into German law.