- Cooperative and constructive mindset of tax ruling office.
- Pre-filing meetings are possible on a no-name basis, without any obligation to file a ruling application afterwards.
- Processing time of 3 months.
- Unlimited application field; the office rules on all types of taxes and can also rule on global business cases.
- Legally binding for a 5-year renewable period.
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Ruling practice: open tax culture
The new, open tax culture boosts investor confidence, that much is certain. Investors explain the facts, allowing the tax administration to determine in advance how the tax laws are to be applied on a case-by-case basis.