Bundeszentralamt für Steuern

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Bonn office

Control notification procedure (KMV) in accordance with Section 50d (5) of the German Income Tax Act (EStG)

Following the entry into force of the German Withholding Tax Relief Modernization Act (AbzStEntModG), authorization notices for the Control notification procedure (KMV) pursuant to Section 50d (5) EStG will no longer be issued as of June 9, 2021.

Further information can be found here.