On 29 March 2021, the German Federal Ministry of Finance (MoF) published the final decree providing guidance on the German Mandatory Disclosure Rules (MDR) legislation.
The body of the final decree includes only a few changes as compared to the latest draft, issued 14 July 2020 (For background on the initial draft, dated 3 March 2020.
As the most apparent change, the final decree introduces a new appendix containing an indicative list of preferential tax regimes and a list of third-country jurisdictions which have been assessed by European Union (EU) Member States collectively or within the framework of the Organisation for Economic Co-operation and Development (OECD) as being non-cooperative (hallmark C1).
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