{"id":17676,"date":"2026-05-12T14:40:54","date_gmt":"2026-05-12T14:40:54","guid":{"rendered":"https:\/\/raquest.tax\/blog\/new-ibfd-publication-the-etrc-under-the-eu-faster-directive\/"},"modified":"2026-05-13T10:07:51","modified_gmt":"2026-05-13T10:07:51","slug":"new-ibfd-publication-the-etrc-under-the-eu-faster-directive","status":"publish","type":"post","link":"https:\/\/raquest.tax\/de\/blog\/new-ibfd-publication-the-etrc-under-the-eu-faster-directive\/","title":{"rendered":"Neue IBFD-Ver\u00f6ffentlichung: eTRC unter EU-FASTER"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Dieser IBFD-Artikel von Mariano Giralt und Lourdes Bustos beleuchtet die elektronische Ans\u00e4ssigkeitsbescheinigung (electronic Tax Residence Certificate \u2013 eTRC), die im Rahmen der EU-FASTER-Richtlinie eingef\u00fchrt wird. Der Beitrag zeigt auf, wie eTRC die bislang fragmentierten papierbasierten Ans\u00e4ssigkeitsbescheinigungen durch eine harmonisierte, maschinenlesbare L\u00f6sung ersetzt, und analysiert die Auswirkungen auf die Digitalisierung, Effizienz und Standardisierung von Quellensteuerentlastungsverfahren innerhalb der EU. <\/p>\n","protected":false},"author":10,"featured_media":17638,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"page_builder":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-17676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/posts\/17676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/comments?post=17676"}],"version-history":[{"count":5,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/posts\/17676\/revisions"}],"predecessor-version":[{"id":17685,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/posts\/17676\/revisions\/17685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/media\/17638"}],"wp:attachment":[{"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/media?parent=17676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/categories?post=17676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raquest.tax\/de\/wp-json\/wp\/v2\/tags?post=17676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}