24.06.2022 Bundestag lowers interest rate for tax arrears and refunds On Thursday, 23 June 2022, the Bundestag resolved to reduce the interest rate for interest on tax arrears and tax refunds. The resolution was based on the recommendation of the Finance Committee. Categories: LegislationKeywords: tax interest, unconstitutional, General ...
02.06.2022 Tax Relief Act 2022 enters into force The Tax Relief Act 2022 was published on 31 May 2022 and has thus entered into force. Categories: Official Pronouncements, LegislationKeywords: Income Tax Act
30.03.2022 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. Categories: Official Pronouncements, LegislationKeywords: Income tax, tax relief, coal
16.03.2022 Bundesrat: Draft Bill Organised Tax Evasion The draft bill is being (re-)introduced to combat serious tax evasion executed via organised -"gang"- structures. The current law is limited to organised evasion of VAT and excise duties. Categories: LegislationKeywords: cum-ex, Tax evasion, organised crime
24.02.2022 Federal Ministry of Finance produces draft bill for the amen ... The Federal Ministry of Finance published a draft bill dated 14 February 2022, regulating the statutory interest rate for interest on tax arrears and tax refunds. Categories: Tax & Legal News, LegislationKeywords: interest, tax arrears, tax refunds
17.02.2022 Fourth Corona Tax Relief Act - Draft Bill - UPDATE!! The German Federal Ministry of Finance has presented the draft bill for a fourth act implementing tax relief measures to address the Corona crisis (Fourth Corona Tax Relief Act) the following tax measures,inter alia, are envisaged: Categories: Official Pronouncements, LegislationKeywords: Coronavirus (COVID-19), Loss relief, Inc ...
09.12.2021 New Coalition's plans for Social Security - This is about to ... The P&O Newsflash provides a first overview of the new coalition's future plans for social security- Categories: LegislationKeywords: social security, health care, pension co ...
18.06.2021 UPDATE: Bill for the implementation of the land tax reform UPDATE: On Thursday, 10 June 2021, the Bundestag passed the Federal Government's bill on the implementation of the land tax reform. The bill was adopted as amended by the Finance Committee. The bill passed by the Bundestag is on the agenda of the Bundesrat (second reading) for 25 June 2021. Categories: LegislationKeywords: land tax, land valuation
18.06.2021 UPDATE: Bundestag approves Tax Haven Defence Act On 10 June 2021, the Bundestag approved the "Act to avert tax avoidance and unfair tax competition and to amend other laws". In doing so, the Bundestag followed the recommendation of the Finance Committee. Categories: Tax & Legal News, LegislationKeywords: tax haven, CFC provisions, tax avoidance
09.06.2021 UPDATE : Bundestag passes the Act to Modernise the Relief of ... On 5 May 2021, the Bundestag passed the Act to Modernise the Relief of Withholding Taxes and the Certification of Capital Gains Tax. The law as passed is based on the resolution recommended and passed by the Bundestag Finance Committee on 21 April 2021. Categories: LegislationKeywords: ATAD, dividend withholding tax, Income T ...
02.06.2021 Newsflash: TP Perspective on Act to Modernize the Relief fro ... On May 7, 2021, the German Parliament (Bundestag) adopted the “Gesetz zur Modernisierung der Entlastung von Abzugsteuern und der Bescheinigung von Kapitalertragsteuer - AbzStEntlModG” (Act to Modernize the Relief from Withholding Taxes and the Certification of Capital Gains Tax). Categories: LegislationKeywords: Steuern / Tax
10.05.2021 Bundesrat approves the law amending the Real Estate Transfer ... On 07 May 2021, the Bundesrat approved the law amending the Real Estate Transfer Tax Act. Categories: LegislationKeywords: Share deals, real estate transfer tax
30.04.2021 UPDATE: Bundestag agrees to real estate acquisition tax refo ... With the backing of the coalition parties, the Bundestag has voted in favour of the law amending the Real Estate Transfer Tax Act. Categories: LegislationKeywords: Steuern / Tax
24.03.2021 Government draft for the implementation of the Anti-Tax Avoi ... On 24 March 2021, a government draft bill aiming to implement the Anti-Tax Avoidance Directive (ATAD) passed the cabinet (in the following referred to as “Draft”) after lengthy political efforts. Categories: LegislationKeywords: ATAD, International Tax
28.12.2020 German Bundesrat approved Finance Bill 2020 In its plenary session of 18 December 2020 the Bundesrat approved the Finance Bill 2020. Categories: LegislationKeywords: Finance Bill 2020, Annual Tax Act 2020
14.01.2020 Principal tax authorities of the Federal States issue decree ... On 9 January 2020 the principal tax authorities of the Federal States issued a decree on the monthly average value for income tax purposes of the benefit-in-kind received by employees for the provision of electric bicycles by their employer. Categories: LegislationKeywords: benefits in kind, electric mobility, inc ...
20.12.2019 Climate Protection Progamme 2030 - Approved by Bundestag and ... On 25 October 2019, the German Bundestag discussed the implementation of the climate protection programme 2030 into tax law. This was followed by a public hearing on 6 November 2019. Categories: LegislationKeywords: Steuern / Tax
13.12.2019 Bundestag adopted the Act for the Mandatory Reporting of Cro ... On 12 December 2019, the Bundestag adopted the Act for the Mandatory Reporting of Cross-Border Tax Planning Arrangements. The final approval by the Bundesrat will take place on 20 December 2019. Categories: LegislationKeywords: DAC6, automatic exchange of information, ...
02.12.2019 Bundesrat approves the Act on the Tax Promotion of Research ... On 29 November 2019, the Bundesrat approved the Act on the Tax Promotion of Research and Development (Research Subsidy Act). The statute will come into force on 1 January 2020 initially for a 6-month period. Categories: LegislationKeywords: R & D, research & development subsidy, R ...
02.12.2019 Bundesrat approves Finance Act 2019 In its plenary session last Friday, the Bundesrat approved the Act on the Further Tax Promotion of Electric Mobility and the Amendment of Further Tax Regulations ("Finance Act 2019") Categories: LegislationKeywords: Steuern / Tax
