Notification ordinance restated
Notification Ordinance
The Notification Ordinance/MV requires public authorities and other public bodies, including broadcasters, to automatically transmit tax-relevant data to the tax authorities. The Notification Ordinance was recently amended by the Sixth Ordinance Amending the Notification Ordinance (dated 25.5.2022 BGBl 2022 I p. 816). Among others, credit institutions, professional chambers and insurance companies are exempt from the notification requirements. Generally exempt from the reporting requirements are payments up to € 1,500.00 per recipient and calendar year (de minimis limit § 7 (2) sentence 1 MV).
Significant changes
The innovations include, among other things, reporting obligations to tax authorities on certain aid payments in relation to the flood disaster in July 2021 as well as reporting obligations on corona aid payments. Authorities and other public bodies report to the financial authorities, among other things, the amount, the payment date and the payee(s) of emergency aid, bridging aid and other emergency aid on the occasion of corona crises (Section 13 of the MA). Newly included in the MA are notification obligations regarding the disbursement of federal and state reconstruction aid on the occasion of the 2021 flood disaster.
Status: August 30, 2022
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