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mixins.searchInfo_searchTermFile a complaint under the EU Dispute Settlement Directive

File a complaint under the EU Dispute Settlement Directive

Source: Serviceportal Rheinland-Pfalz

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)

on the interpretation and application of a treaty or convention on the elimination of double taxation.

When submitting your complaint, you must provide the following information:

  • Name
  • your address
  • Tax identification number
  • Details of
    • the EU Member States concerned by the complaint
    • the tax periods affected by the complaint
    • the relevant facts and circumstances of your case
    • any appeals or legal proceedings you have brought
    • 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 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 your complaint.

If you are a private individual or the owner of a small or medium-sized company based 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.

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