BMF Letter (Federal Ministry of Finance)
What does BMF Letter mean?
BMF letters of the Federal Ministry of Finance are decrees issued in agreement with the federal states. They are addressed to the downstream tax authorities bound by instructions: They are used to notify the tax authorities of how certain tax issues are to be treated. This procedure should lead to uniform taxation throughout Germany.
The BMF letters make a significant contribution to legal clarity and planning security, which the taxpayer can always rely on in case of doubt. BMF letters are published in the Federal Tax Gazette – but they are also posted on the website of the Federal Ministry of Finance for a transitional period of up to three months. Selected BMF letters are also available online for longer periods.