Position papers
Companies are no tax authorities
From 2025, listed companies in Germany will have to carry out shareholder identification for a fee and forward the data to the tax authorities. We are already critical of this obligation, but the proposed procedural instructions now go well beyond this and are not in line with the law. Instead of only forwarding data, it is assumed that there will be additional obligations to supplement, process, check and correct data as well as an additional obligation to provide information to shareholders. These obligations could only be implemented to a limited extent and would impose considerable additional burdens on companies.
Position papers
Publicity and transparency
Contact
Sven E. Hemeling
Head of Stock Corporation Law
Tel.+49 69 92915-27
hemeling(at)dai.de