As the mediation process for the Growth Opportunities Act will drag on until 2024, the Bundestag and Bundesrat have incorporated undisputed parts of the law into the Secondary Credit Market Promotion Act that has now been passed.

The Bundesrat referred the Growth Opportunities Act to the Mediation Committee by a large majority in order to achieve a few key changes.

The next Bureaucracy Reduction Act aims to shorten retention periods and reduce written form requirements as far as possible.

The MoPeG will have at least an indirect impact on tax law, as certain exemption regulations for real estate transfer tax may come to nothing in future, even if nothing is to change for 2024 for the time being.

The MoPeG will bring important changes for partnerships into force in 2024, particularly for civil law partnerships.

The draft Growth Opportunities Act approved by the Federal Cabinet contains additional improvements to depreciation and a number of other changes.

Whether subsequent production costs have been incurred is to be assessed on the basis of the converted partial area, insofar as it can represent an independent asset.

In contrast to a contribution, the contribution of an asset does not lead to a reduction in the assessment basis for depreciation of the asset.

Not every payment in connection with a loan has the character of interest and is therefore not affected by the deduction restriction of the interest barrier.

From 2022, a tax exemption regulation will apply to many smaller photovoltaic systems, for which the Federal Ministry of Finance has now answered many questions of doubt.