New rules for DTA-related dispute resolution
The Act on the Resolution of Disputes between Germany and other EU Member States (EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz, EU-DBASBG) shall apply to all complaints about double taxation of income or capital, between EU states, that have been lodged since 1.7.2019. Here, the temporal scope of application of the EU-DBA-SBG shall cover cases that relate to tax periods beginning after 1.1.2018. The EU-DBASBG is currently still at the draft bill stage. In terms of its contents, the draft bill is closely based on the underlying EU directive. It can be assumed that this version of the Act will come into force.