Verordnung zur Umsetzung der Richtlinie 2003/48/EG des Rates vom 3/6/2003 im Bereich der Besteuerung von Zinsertragen (Zinsinformationsverordnung - ZIV) vom 26/01/2004 BGBl. Teil I n° 5 vom 12/02/2004 p. 128

This regulation implements EU Directive 2003/48/EC into German law. It focuses on the taxation of interest payments made in one Member State to individuals residing in another, aiming to ensure proper tax collection and prevent tax evasion across borders. This affects banks, financial institutions, and individuals receiving interest income from foreign sources within the EU, requiring specific information reporting to tax authorities.