Prerequisites
- Participation in a foreign partnership,
- Trustee for participants in a foreign partnership or
- other person who represents the interests of those involved in foreign partnerships
Documents required
- Foundation agreement of the company
- Purchase contract of participation
- Documents relating to the fiduciary relationship
- Documents to represent the interests of those involved
- Tax returns as well as related documents and evidence
- Determination of profits (accounting)
Deadlines
For the deadline for submitting the tax return see links.
