Vielfach unbekannt ist, dass bei Beteiligung an ausländischen Gesellschaften oder bei Gründung eines Betriebes oder einer Betriebsstätte im Ausland eine Anzeigepflicht an das Finanzamt besteht. Das Auslandsengagement muss dem zuständigen Finanzamt gemeldet werden. Besonders zu beachten ist die Meldepflicht bei Beteiligungen ab einer Investitionssumme von 150.000 EUR.

1. Wer Auslandsbeteiligungen melden muss

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2. Meldepflicht für bestimmte Unternehmen

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3. 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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4. Vordruck: Mitteilung über Auslandsbeteiligungen

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Erläuterungen zum Vordruck

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5. 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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