(1) The members of the representative body of a company within the meaning of section 342 (1) no. 1 or 2 who are subject to the duty defined in section 342b (1) or section 342c (1) are to transmit the report on income tax information for the company no later than one year following the end of the period under report, in German, to the body maintaining the Business Register for inclusion in same.
(2) The members of the representative body of a company within the meaning of section 342 (1) no. 3 who are subject to the duty defined in section 342d (1) are to transmit the report on income tax information for the company that the ultimate parent enterprise has made available no later than one year following the end of the period under report, in German, to the body maintaining the Business Register for inclusion in same. If the ultimate parent enterprise fails to make available a report on income tax information or if the report made available is not compliant with statutory requirements, then the members of the company’s representative body are to transmit the following for the company instead of the report, subject to the stipulations made in sentence 1:
1. the declaration defined in section 342d (2) no. 1 and
2. the report on income tax information defined in section 342d (2) no. 2.
(3) The persons set out in section 13e (2) sentence 5 number 3 regarding whom an application for registration in the Commercial Register has been filed or, if no such persons exist, the members of the representative body of a share capital company within the meaning of section 342 (2) who are subject to the duty defined in section 342e (1) or section 342f (1) are to transmit the report on income tax information for the share capital company that the main office or the ultimate parent enterprise has made available no later than one year following the end of the period under report, in German, to the body maintaining the Business Register for inclusion in same. If the main office or the ultimate parent enterprise fails to make available a report on income tax information or if the report made available is not compliant with statutory requirements, then the persons on whom the duty stipulated in sentence 1 is incumbent are to transmit the following for the share capital company instead of the report, subject to the stipulations made in sentence 1:
1. the declaration defined in section 342e (2) no. 1 or section 342f (2) no. 1 and
2. the report on income tax information defined in section 342e (2) no. 2 or section 342f (2) no. 2.
(4) Sections 11 and 328 (1) sentences 1 to 3, (2) sentences 1 and 4 as well as section 329 (1) and (4) are to be applied accordingly. In the case of domestic branch offices of share capital companies within the meaning of section 342 (2) no. 1, the body maintaining the Business Register may demand of the persons set out in section 13e (2) sentence 5 number 3 regarding whom an application for registration in the Commercial Register has been filed or, if no such persons exist, of the members of the share capital company’s representative body that they inform it within a reasonable period of the turnover generated by the branch office in the last two financial years. In the case of branch offices within the meaning of section 342 (2) no. 2 of share capital companies within the meaning of section 342 (2) no. 1, second alternative, and provided the pre-requisites of section 342f (1) no. 1 have been met, the body maintaining the Business Register may demand of the persons set out in section 13e (2) sentence 5 number 3 regarding whom an application for registration in the Commercial Register has been filed or, if no such persons exist, of the members of the share capital company’s representative body, that they inform it within a reasonable period of the of the name and seat of a subsidiary enterprise that is subject, on behalf of the group, to the duties defined in section 342d (1) and (2) or to comparable duties as required by the laws of another Member State of the European Union or of some other state party to the Agreement creating the European Economic Area in conformity with Article 48b (4) of Directive 2013/34/EU. If the information is failed to be provided in due time as stipulated in sentence 2, then the operative assumption will be that the pre-requisites stipulated in section 342 (2) no. 2 letter (a) have been met. If the information is failed to be provided in due time as stipulated in sentence 3, then the operative assumption will be that no subsidiary enterprise as referred to therein exists.