Tax rulings are preliminary tax decisions in the international context that have a cross-border effect.

German law states that "preliminary tax decisions" are binding rulings within the meaning of Section 89 (2) of the Abgabenordnung (AO – German Fiscal Code), binding commitments according to Section 204 AO and advance transfer pricing agreements as other administrative acts. Countries that are affected by the cross-border effect receive information on the existence and content of a tax ruling under certain legal circumstances.

This information is forwarded by the BZSt to the domestic and foreign tax authorities.