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1. International Tax Provisions: Required when parties are subject to multiple tax jurisdictions or international tax treaties

2. Group Relief Provisions: Needed when the arrangement includes sharing of tax losses or other tax attributes within a corporate group

3. Special Industry Provisions: Required for specific industry sectors with special tax treatment (e.g., renewable energy, real estate)

4. VAT Grouping: Necessary when parties form a VAT group under German tax law

5. Tax Audit Procedures: Detailed procedures for handling tax audits when more comprehensive audit provisions are required

6. Change in Law Provisions: Specific provisions for dealing with changes in tax legislation that may affect the arrangement

1. Schedule 1 - Calculation Methodology: Detailed formulas and methods for calculating tax shares and funding requirements

2. Schedule 2 - Payment Procedures: Specific procedures, timelines, and banking details for making tax and funding payments

3. Schedule 3 - Participating Entities: Complete list of participating entities with their tax registration details and roles

4. Schedule 4 - Tax Returns and Filing Schedule: Calendar of tax return filing deadlines and responsibilities

5. Schedule 5 - Information Requirements: Detailed list of information and documents required from each party

6. Appendix A - Pro Forma Calculations: Example calculations showing how the tax sharing and funding mechanisms work

7. Appendix B - Compliance Checklist: Checklist of compliance requirements under German tax law

8. Appendix C - Contact Details: List of key contacts and their roles in administering the agreement