Tax Alert – Changes to Tax and Social Security Procedure Code (Exchange of Information) (EN)



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Accounts

Accounts on which information is provided are fairly broadly defined in the AdditionalProvisionsoftheCode(see§1apoint40butalsopoints232425) Additional Provisions of the Code (see §1a, point 40 but also points 23, 24, 25)

Excluded Accounts

Accounts on which information is not provided are defined in §1a, point 39 of the Additional Provisions of the Code