{"id":1031,"date":"2017-02-14T15:04:08","date_gmt":"2017-02-14T13:04:08","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1031"},"modified":"2021-08-11T13:27:43","modified_gmt":"2021-08-11T11:27:43","slug":"zmeny-v-medzinarodnej-vymene-informacii","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/de\/zmeny-v-medzinarodnej-vymene-informacii\/","title":{"rendered":"\u00c4nderungen im internationalen Informationsaustausch"},"content":{"rendered":"<p>Im Rahmen des Dokuments FATCA (Foreign Accounts Tax Compliance Act), welches einen in den USA verabschiedeten Rechtsvorschrift zur Einschr\u00e4nkung der Steuerhinterziehung amerikanischer B\u00fcrger und Residenten mittels ausl\u00e4ndischer Finanzkonten darstellt, werden ab Januar \u00c4nderungen vorbereitet.<\/p>\n<p>Das Dokument FATCA soll seit 2015 einen automatischen Informationsaustausch bez\u00fcglich Finanzkonten zum Zwecke der Steuerverwaltung zwischen der Finanzverwaltung der Slowakei und der Steuerverwaltung der USA sicherstellen. Das Dokument verpflichtet Finanzinstitutionen (Banken, Versicherungen oder Beteiligungsfonds), der Finanzverwaltung der Slowakei bis zum <strong>30. Juni 2017<\/strong> Informationen \u00fcber die Finanzkonten amerikanischer B\u00fcrger und Residenten f\u00fcr das Jahr 2016 zu melden. Anschlie\u00dfend schickt die Finanzverwaltung der Slowakei die erhaltenen Informationen bis zum 30. September 2017 an die Steuerverwaltung der Vereinigten Staaten von Amerika.<\/p>\n<p>Die \u00c4nderung betrifft in diesem Jahr die Abgabe der Informationen bei der Finanzverwaltung der Slowakei. Ab Januar gilt <strong>ausschlie\u00dflich ein neues Formular <\/strong>und dies f\u00fcr die neue Abgabe im Jahr 2017 sowie auch f\u00fcr die Berichtigung fehlerhafter Meldungen aus dem Jahr 2016. Im aktuellen Formular kommen neue Elemente hinzu und das urspr\u00fcngliche wird ung\u00fcltig.<\/p>\n<p>F\u00fcr die Nichterf\u00fcllung der FATCA-Pflichten gem\u00e4\u00df dem Gesetz Nr. 359\/2015 Slg. droht der Finanzinstitution eine Geldstrafe in H\u00f6he von bis zu <strong>10 000 Euro.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Im Rahmen des Dokuments FATCA (Foreign Accounts Tax Compliance Act), welches einen in den USA verabschiedeten Rechtsvorschrift zur Einschr\u00e4nkung der Steuerhinterziehung amerikanischer B\u00fcrger und Residenten mittels ausl\u00e4ndischer Finanzkonten darstellt, werden ab Januar \u00c4nderungen vorbereitet. Das Dokument FATCA soll seit 2015 einen automatischen Informationsaustausch bez\u00fcglich Finanzkonten zum Zwecke der Steuerverwaltung zwischen der Finanzverwaltung der Slowakei und&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1032,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[23,9],"tags":[],"class_list":{"0":"post-1031","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-23","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c4nderungen im internationalen Informationsaustausch  - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/en\/zmeny-v-medzinarodnej-vymene-informacii\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Zmeny v medzin\u00e1rodnej v\u00fdmene inform\u00e1ci\u00ed[:en]Changes involving the international exchange of information[:de]\u00c4nderungen im internationalen Informationsaustausch [:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Im Rahmen des Dokuments FATCA (Foreign Accounts Tax Compliance Act), welches einen in den USA verabschiedeten Rechtsvorschrift zur Einschr\u00e4nkung der Steuerhinterziehung amerikanischer B\u00fcrger und Residenten mittels ausl\u00e4ndischer Finanzkonten darstellt, werden ab Januar \u00c4nderungen vorbereitet. 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