Kategorien: Legislation (60 gefunden)

  4. 21. November 2023

    Bundestag approves Growth Opportunities Act

    On 17 November 2023, the Bundestag approved the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act) in the form recommended by its Finance Committee. The Act will be presented to the Bundesrat on 24 November 2023. It cannot currently be ruled out that the Bundesrat will convene the Mediation Committee to discuss individual provisions of the Act (the climate protection investment premium, in particular, will probably be discussed).

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Corporation tax, Income Tax Act, Growth ...
  11. 12. Juli 2023

    Ministry of Finance publishes draft bill on the implementati ...

    On Monday, 10 July 2023, the Federal Ministry of Finance sent the draft bill for the implementation of the Directive to ensure a global minimum level of taxation for multinational enterprise groups and large domestic groups in the Union (so-called Minimum Taxation Directive Implementation Act – “Implementation Bill”) to the associations with the request for comment by 21 July 2023.

    Kategorien: Tax & Legal News, Legislation
    Schlagwörter: Pillar Two, minimum taxation, EU-Directi ...
  13. 21. März 2023

    Tax Insights from Global Structuring - Germany publishes Pil ...

    The Federal Ministry of Finance (MoF) published a draft law on March 20, to implement the ‘Pillar Two’ Directive ensuring a global minimum taxation for multinational groups and large domestic groups in the European Union (so-called Minimum Tax Directive Implementation Act - MinBestRL-UmsG). The publication of the German draft law follows the formal adoption by the EU Council to adopt Pillar Two on December 15, 2022.

    Kategorien: Legislation, Tax & Legal Newsflash
    Schlagwörter: Gesetzgebung, EU-Recht, Pillar Two
  20. 03. November 2022

    Bundesrat agree energy price flat rate for recipients of old ...

    In its plenary session on 28 October 2022, the Bundesrat gave the green light for the payment of an energy price flat rate sum to recipients of old age and other pensions by approving the corresponding bill from the Bundestag, which had had its second reading on 20 October 2022. Also approved was the upper limit for employment income subject to social security contributions.

    Kategorien: Legislation
    Schlagwörter: Inflation, social security contributions ...
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Björn Viebrock

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