Schlagwörter: Income Tax Act (41 gefunden)

1. 22. März 2024

   Bundesrat approves the Mediation Committee compromise on the ...

   On 22 March 2022, after tough negotiations, the Bundesrat (Federal Council) approved the compromise reached by the Mediation Committee on the text of the Act to Strengthen Growth Opportunities, Investment and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act).

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: trade tax, Income Tax Act, Growth Opport ...
2. 27. Februar 2024

   Growth Opportunities Act: Dispute to continue despite compro ...

   In its session of 21 February 2024, the Mediation Committee of the Bundestag and Bundesrat concluded its negotiations in relation to the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Corporation tax, trade tax, Income Tax A ...
3. 16. Februar 2024

   Partial waiver of a subsidised loan under the Upgrading Trai ...

   In a recent judgement, the Supreme Tax Court (BFH) ruled that partial loan forgiveness for professional development training constitutes taxable income from employment under Section 19 (1) Sentence 1 No. 1 of the Income Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loan, Income Tax Act, income from employ ...
4. 24. November 2023

   Bundesrat approves Future Financing Act

   On 24 November 2023, the Bundesrat (Federal Council) approved the Future Financing Act, which the Bundestag had passed just a few days earlier on 17 November 2023. The law can now be submitted to the Federal President for signature by the Federal Government and then published.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Crowdfunding, Blockchain, employee taxat ...
5. 23. November 2023

   Bundestag approves Future Financing Act

   On Friday, 17 November 2023, the Bundestag passed the Federal Government's draft bill on financing future-proof investment.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Blockchain, tax deferral, Income Tax Act
6. 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 ...
7. 14. November 2023

   Bundestag decides on Future Financing Act

   On Thursday, 16 November 2023, the Bundestag will vote on the Federal Government's bill to finance future-proof investments.

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Real Estate, investment funds, employee ...
8. 29. November 2022

   Finance Bill 2022 - Introduction of a so-called "windfall ta ...

   The Federal Ministry of Finance (MoF) has provided the Finance Committee of the Bundestag several formulation aids for its ongoing consultations on the Finance Bill 2022.

   Kategorien: Legislation

   Schlagwörter: Inflation, Energy, Income Tax Act, corpo ...
9. 11. November 2022

   Bundestag passes Inflation Compensation Act

   On 10 November 2022, the Bundestag passed the bill introduced by the ruling Coalition "to compensate for inflation through a fair income tax rate and to adjust other tax regulations" (Inflation Compensation Act.)

   Kategorien: Legislation

   Schlagwörter: Inflation, Income Tax Act, income tax ex ...
10. 04. November 2022

    Adaptation of the Inflation Compensation Bill

    On 2 November 2022, the Federal Cabinet adopted the 5th Tax Progression Report and the 14th Subsistence Minimum Report. The Inflation Compensation Bill, which was introduced on 14 September 2022, is now to be adapted during further parliamentary procedures. It is to take effect on 1 January 2023

    Kategorien: Legislation

    Schlagwörter: Income Tax Act, income tax exemption, ch ...
11. 28. Oktober 2022

    Bundesrat adopts recommendations of its committees on the Fi ...

    In its meeting today, the Bundesrat (Federal Council) by and large adopted the various demands and requests for review made by its committees in their representations on the Finance Bill 2022.

    Kategorien: Official Pronouncements, Legislation

    Schlagwörter: Corporation tax, Income Tax Act, Finance ...
12. 15. September 2022

    Federal Cabinet introduces a simplification of tax legislati ...

    On 14 September 2022, the Federal Cabinet approved a draft Finance Bill 2022, a working model for a bill to temporarily reduce the VAT rate on gas supplies made through the natural gas grid, and to amend the Energy and Electricity Tax Act peak compensation scheme.

    Kategorien: Tax & Legal News

    Schlagwörter: Royalty income, basic tax-free allowance ...
13. 14. September 2022

    Federal Cabinet approves Inflation Compensation Bill: cushio ...

    On 14 September 2022, the German Federal Cabinet approved a bill for an Inflation Compensation Act to compensate for inflation-related additional burdens by means of a fair income tax rate and an adjustment to other tax regulations.

    Kategorien: Tax & Legal News

    Schlagwörter: Income Tax Act, income tax exemption
14. 08. September 2022

    Coalition parties present further package of measures for re ...

    Following their committee meeting on 04 September 2022, the coalition parties have presented a further package of measures (known as the Third Relief Package) for relief in the current crisis.

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: relief, EU Law, Income Tax Act, legislat ...
15. 20. Juni 2022

    Update: Traffic Light Coalition Agreement

    On November 24, the SPD, the Greens and FDP concluded their coalition talks. The party membership of the three parties have yet to approve the Coalition Agreement. Members of the Green party can vote on the Coalition Agreement and the proposals for personnel in the ten days following 24 November 2021.

    Kategorien: Tax & Legal News

    Schlagwörter: Income Tax Act, Business taxation, coali ...
16. 10. Juni 2022

    UPDATE: Fourth Corona Tax Assistance Act: amendments to the ...

    After the Bundestag adopted the Fourth Corona Tax Assistance Act in its session on 19 May 2022 following the resolution recommendation of its Finance Committee, the Act is now on the agenda of the Bundesrat for 10 June 2022.

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: Corporation tax, Income Tax Act
17. 07. Juni 2022

    Federal Ministry of Finance: Effects of the so-called 9-Eur ...

    On 31 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the salary withholding tax treatment of supplementary payments by employers to employees' expenses for local public transport during the period in which the so-called 9-Euro-Ticket is available. The circular provides practical guidance on the application of the tax exemption of Section 3 Number 15 of the German Income Tax Act (ITA) vis-à-vis the 9-Euro ticket

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: Personal expense deduction, Income Tax A ...
18. 02. Juni 2022

    Tax Relief Act 2022 enters into force

    The Tax Relief Act 2022 was published on 31 May 2022 and has thus entered into force.

    Kategorien: Official Pronouncements, Legislation

    Schlagwörter: Income Tax Act
19. 12. Mai 2022

    Federal Ministry of Finance publishes circular on the income ...

    On 11 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the income taxation of virtual currencies and other tokens in coordination with the Supreme Tax Authorities of the German Federal States.

    Kategorien: Official Pronouncements

    Schlagwörter: Cryptocurrencies (Virtual Currencies), I ...
20. 30. März 2022

    UPDATE: Federal Ministry of Finance publishes Tax Relief Bil ...

    Following the release on 23 February 2022 by the Committee of the Coalition Government of a paper entitled “10 Steps to Relieve our Country”, the Federal Ministry of Finance published the draft Tax Relief 2022 bill on 2 March 2022.

    Kategorien: Official Pronouncements, Legislation

    Schlagwörter: Income Tax Act, tax relief, coal
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