Rückforderungslücken bei Cum-Ex und Cum-Cum schließen

This procedure addresses the need to close loopholes in tax law that have allowed Cum-Ex and Cum-Cum dividend tax fraud schemes to operate. It aims to ensure that tax revenues lost through these schemes can be recovered by the state. This affects tax authorities, financial institutions, and ultimately all taxpayers, as it seeks to recover funds that should have been paid in taxes.