BMF letters of the Federal Ministry of Finance are decrees issued in agreement with the federal states. They are addressed to the downstream tax authorities bound by instructions: They are used to notify the tax authorities of how certain tax issues are to be treated. This procedure should lead to uniform taxation throughout Germany.
The BMF letters make a significant contribution to legal clarity and planning security, which the taxpayer can always rely on in case of doubt. BMF letters are published in the Federal Tax Gazette – but they are also posted on the website of the Federal Ministry of Finance for a transitional period of up to three months. Selected BMF letters are also available online for longer periods.
