Tax & Legal

Natural gas suppliers and heat suppliers as well as self-suppliers can now apply for adjustment of advance payments for the relief introduced with the gas and heat price brake. The access link to the online application portal for suppliers and other important information on the gas and heat price brake has been made available by the authorities.

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.

The Federal Ministry of Finance (MoF), in conjunction with the supreme tax authorities of the Federal States, issued a decree according to which the tax offices are to use the tools available to them under the statutes in the interests of those taxpayers who are significantly affected by the increase in energy costs because of the war of aggression of Russia against Ukraine.