On 9 April 2018, the German Ministry of Finance responded to queries raised by the Verband der Auslandsbanken (VAB) as follows: Section 56 (1) sentence 4 of the ITA extends the deadline for the publication of German tax figures in accordance with Sec. 5 of the ITA for fictitious year-ends, from 4 months to 12. This extension provides the opportunity to spread the workload for the preparation and certification of the December year-end funds over a longer period of time. Section 56 (1) sentence 4 of the ITA will also apply for investment funds with regular December year-ends.
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