Auslandsbeteiligungen: Meldepflicht nach § 138 Abs. 2 AO

1. Wer Auslandsbeteiligungen melden muss

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2. Meldepflicht für bestimmte Unternehmen

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3.  Meldepflicht seit 1.3.2023 nur noch elektronisch

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4. Der BMF-Erlass vom 15.4.2010

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(1) Allgemeines

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(2) Meldepflichten in den Fällen des § 138 Abs. 2 Nr. 2 AO

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(3) Meldepflichten in den Fällen des § 138 Abs. 2 Nr. 3 AO

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(4) Rechtsfolgen bei Verstößen gegen die Anzeigepflichten

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(5) Beachtung und Auswertung der Meldungen nach § 138 Abs. 2 AO

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5. Vordruck: Mitteilung über Auslandsbeteiligungen

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Erläuterungen zum Vordruck

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6. Gesetzliche Grundlage

§ 138 AO - Anzeigen über die Erwerbstätigkeit

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§ 138b AO - Mitteilungspflicht Dritter über Beziehungen inländischer Steuerpflichtiger zu Drittstaat-Gesellschaften

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