Strengthen the transparency of capital income - Introduce automatic exchange of information about capital income domestically

Summary

Extension of the regulations of the international agreement on the automatic exchange of information in tax matters to domestic accounts: reporting of capital gains by credit institutions regardless of the residence of the account holder while protecting tax secrecy, expansion of the investigative powers of the tax authorities, data protection rules to take into account general personal rights

Machine translation from German. The official text remains authoritative.

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• 18/6065

  Drucksache · DE · 23 September 2015

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