11.09.2025 Federal Cabinet agrees on draft of 2025 Tax Amendment Act On 10 September 2025 the Federal Cabinet reached agreement on the Tax Amendment Act 2025. The declared goal is to provide relief as broadly as possible in areas where the crises of recent years have caused increased costs for private citizens. The measures are in line with relief measures already introduced such as lower energy prices, the Federal Ministry of Finance said. Categories: LegislationKeywords: tax amendments
10.08.2025 No amendment of tax assessment in case of conflict with high ... The Supreme Tax Court most recently decided that a tax assessment issued on a provisional basis pursuant to Section 165 (1) sentence 2 no. 3 of the German Fiscal Code cannot be amended to the disadvantage of the taxpayer with a reference to Section 165 (2) Fiscal Code. Categories: Supreme Tax Court casesKeywords: tax amendments, provisional assessment, ...
19.12.2014 Tax amendments 2015 finalised The Bundesrat passed a tax amendment bill on December 19, 2014 to enact a few minor changes to the tax acts for 2015. Categories: PwC ReportsKeywords: tax amendments
22.05.2012 Tax Amendment Act Three minor tax changes were enacted in an amending statute of May 8. Categories: PwC ReportsKeywords: treaty abuse, treaty exemption, tax amen ...