Question: What about tax liability?
The bond administration "Germany" is therefore subject to the rights and provisions = instructions of the US tax authority (tax liability for donation 😇) "Internal Revenue Service (IRS)".
Section 117c of the Fiscal Code (AO) https://de.wikipedia.org/wiki/FATCA
With the authorization of § 117c AO, the - FATCA-USA- Implementation Ordinance (FATCA-USA-UmsV) was issued. The regulation, dated May 28, 2014, was last amended on December 20, 2016.
Questions of application in connection with the common reporting standard (CRS) and the FATCA agreement are dealt with in the BMF letter of February 1, 2017 (BStBl I 2017, 305) https://www.bzst.de/DE/UNTERNEHMEN/Intern_Informations Austausch/FATCA / Procedures/process_node.html .
(I.e. www.seerecht.org = stands for Sedes Sacrorum or as the legal name of the Vatican as “Holy See” Latin Sedes = Seat / See and Sacrorum = Holy / NaZi-Hitler-Rom-Reichskonkordat'1933, Art. 123 Abs. 2 GG.
❗️⭐️ Tax is a gift under gift law, only the consenting admission makes the law. ⭐️❗️
“Objects of the tax
Section 1 para.
(1) The real estate transfer tax is subject to the following legal transactions, insofar as they relate to domestic real estate: …”
No obligation can be inferred from being “subject to”, especially since the tax only recognizes the right to donate (§ 516 BGB). Steve Miller, former director of the Internal Revenue Service (IRS), confirmed at a hearing in Congress (in connection with the 2-plus-4 Treaty '1990) that the tax is a gift under gift law, but is not subject to a gift obligation with the legal consequence of a compulsory measure standing, 18 United States Codes (USA) § 7, 3.),
Source: Summary found at the caretakers, thanks Uwe
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