The German legislator is currently introducing a large number of tax law changes in various draft bills. This article provides an overview of the most important planned changes. The draft Annual Tax Act 2024 (JStG 2024)...more
The German legislator is currently planning a number of changes that will have a significant impact on taxpayers, including, in particular, the Act to Strengthen Growth Opportunities, Investment and Innovation as well as Tax...more
In a decree dated October 16, 2023, the German tax authorities adopted provisions from two rulings of the German Federal Fiscal Court (BFH) from 2021 and 2022 on the allocation of real estate and also established further new...more