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Schleswig-Holstein

Submitting a complaint under the EU Dispute Settlement Directive

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If there is a dispute between the authorities of several EU Member States regarding the interpretation and application of a treaty or convention to eliminate double taxation, you can submit a complaint under certain conditions.

The procedure under the EU Dispute Settlement Directive and the EU Double Taxation Treaty Dispute Settlement Act (EU-DBA-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 that violates these treaties and conventions, in particular to eliminate double taxation.

You can submit a complaint if you are of the opinion 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 submitting your complaint, you must provide the following information:

  • Name
  • your address
  • Tax identification number
  • Details
    • the EU Member States concerned by the complaint
    • the tax periods affected by the request
    • the relevant facts and circumstances of your case
    • any legal remedies or court proceedings you have initiated
    • any mutual agreement or arbitration proceedings already requested under other legal bases
  • Reference to the applicable national regulations and agreements or conventions
  • Statement of the grounds on which a dispute exists
  • Commitment,
  • the authorities of the EU Member States concerned
    • to respond fully and promptly to all reasonable requests
    • provide all requested documents and evidence upon request
  • Comply with the provisions to terminate 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 agreements and the EU Arbitration Convention cannot be conducted simultaneously. You must therefore choose one of the procedures before lodging an appeal.

As a private individual or owner of a small or medium-sized enterprise, if you are resident in Germany, you can 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 application 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 tax periods from 2018 onwards. However, the competent authorities may agree to apply it to earlier tax periods.

Process flow

If you are resident in Germany and are a

  • private individual or
  • small or
  • medium-sized company

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, 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 accept or reject your complaint.
  • 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 EU Member States concerned.

  • 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 confirm receipt of your complaint.
  • After examining your complaint, the BZSt will decide whether to accept or reject your complaint.

If your complaint is admitted, the BZSt will endeavor 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 be binding if you agree to it and terminate all further proceedings, for example on legal remedies.

If the authorities of the EU member states cannot reach an agreement on how the dispute should be resolved, you can request the appointment of an advisory committee. The advisory committee issues 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 making their decision. The competent authorities may also set up an Alternative Dispute Resolution Committee instead of an Advisory Committee.

Who should I contact?
Requirements

You can submit a complaint under the EU Dispute Resolution Directive:

  • natural and legal persons who
    • are domiciled in Germany or an affected EU member state and
    • are of the opinion that their taxation is affected by a dispute between
      • Germany and
      • one or
      • one or more other EU states

on the interpretation and application of a treaty or convention to eliminate double taxation is directly affected.

Which documents are required?

You must submit your application:

  • Copies
    • all supporting documents and evidence relating to the facts and circumstances relevant to the case
    • evidence of any appeals or court proceedings initiated
    • relevant court decisions
    • the tax assessment notices
    • the tax audit reports
    • documents relating to all relevant mutual agreement or arbitration proceedings already applied for
What are the fees?
  • for the Advisory Committee, if you request it and subsequently withdraw the complaint or if the Advisory Committee confirms the rejection of your complaint and the Federal Central Tax Office (BZSt) and the competent authorities of the Member States concerned agree that you should bear the costs: the expenses of the independent or appointed persons corresponding to the average of the reimbursement for high-level officials of the Member States concerned and the fee for the independent or appointed persons of a maximum of EUR 1000 per person and per day for each day of the Advisory Committee meeting
What deadlines do I have to pay attention to?
  • Submission of the complaint: within 3 years of notification of the measure that led to a dispute
  • Withdrawal of the complaint: at any time (informally in writing)
  • Submission of evidence of the termination of ongoing appeal or litigation proceedings together with an undertaking that no appeals will be lodged against the correct implementation of the agreement: within 60 days of notification of the agreement in the mutual agreement procedure
Processing duration
  • for acknowledgement of receipt of the complaint: 2 months
  • Notification of all competent authorities of the relevant EU Member States of receipt of the complaint: 2 months
  • Decision on the admission or rejection of the complaint: 6 months
    • if further information is requested within 3 months of receipt of the complaint, the period begins upon receipt of the requested information
    • if the Federal Central Tax Office (BZSt) has not made a decision within 6 months, the complaint is admitted by the BZSt
  • Agreement and notification of the result: within 2 years of the last required approval of the complaint
    • an extension of the deadline for notification of the result by 1 year is possible with good reason
Legal basis
Appeal
  • Objection
  • Fiscal court action
  • Legal remedies under foreign law
Applications / forms
  • Forms: no
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance: no
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

08.02.2021

Teaser

If there is a dispute between the authorities of several EU Member States regarding the interpretation and application of a treaty or convention to eliminate double taxation, you can submit a complaint under certain conditions.

Process flow

If you are resident in Germany and are a

  • private individual or
  • small or
  • medium-sized company

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, 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 accept or reject your complaint.
  • 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 EU Member States concerned.

  • 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 confirm receipt of your complaint.
  • After examining your complaint, the BZSt will decide whether to accept or reject your complaint.

If your complaint is admitted, the BZSt will endeavor 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 be binding if you agree to it and terminate all further proceedings, for example on legal remedies.

If the authorities of the EU member states cannot reach an agreement on how the dispute should be resolved, you can request the appointment of an advisory committee. The advisory committee issues 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 making their decision. The competent authorities may also set up an Alternative Dispute Resolution Committee instead of an Advisory Committee.

Who should I contact?

Requirements

You can submit a complaint under the EU Dispute Resolution Directive:

  • natural and legal persons who
    • are domiciled in Germany or an affected EU member state and
    • are of the opinion that their taxation is affected by a dispute between
      • Germany and
      • one or
      • one or more other EU states

on the interpretation and application of a treaty or convention to eliminate double taxation is directly affected.

Which documents are required?

You must submit your application:

  • Copies
    • all supporting documents and evidence relating to the facts and circumstances relevant to the case
    • evidence of any appeals or court proceedings initiated
    • relevant court decisions
    • the tax assessment notices
    • the tax audit reports
    • documents relating to all relevant mutual agreement or arbitration proceedings already applied for

What are the fees?

  • for the Advisory Committee, if you request it and subsequently withdraw the complaint or if the Advisory Committee confirms the rejection of your complaint and the Federal Central Tax Office (BZSt) and the competent authorities of the Member States concerned agree that you should bear the costs: the expenses of the independent or appointed persons corresponding to the average of the reimbursement for high-level officials of the Member States concerned and the fee for the independent or appointed persons of a maximum of EUR 1000 per person and per day for each day of the Advisory Committee meeting

What deadlines do I have to pay attention to?

  • Submission of the complaint: within 3 years of notification of the measure that led to a dispute
  • Withdrawal of the complaint: at any time (informally in writing)
  • Submission of evidence of the termination of ongoing appeal or litigation proceedings together with an undertaking that no appeals will be lodged against the correct implementation of the agreement: within 60 days of notification of the agreement in the mutual agreement procedure

Processing duration

  • for acknowledgement of receipt of the complaint: 2 months
  • Notification of all competent authorities of the relevant EU Member States of receipt of the complaint: 2 months
  • Decision on the admission or rejection of the complaint: 6 months
    • if further information is requested within 3 months of receipt of the complaint, the period begins upon receipt of the requested information
    • if the Federal Central Tax Office (BZSt) has not made a decision within 6 months, the complaint is admitted by the BZSt
  • Agreement and notification of the result: within 2 years of the last required approval of the complaint
    • an extension of the deadline for notification of the result by 1 year is possible with good reason

Legal basis

Appeal

  • Objection
  • Fiscal court action
  • Legal remedies under foreign law

Applications / forms

  • Forms: no
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance: no

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

08.02.2021

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