Despite the expiration of the Solidarity Pact II, the Baden-Württemberg Fiscal Court considers the continued application of the solidarity tax to be constitutional.

The allocation of payments to the previous calendar year under the ten-day rule in the income statement requires that the payment only became due around the turn of the year.

The new obligation to be entered in the transparency register for many companies is also accompanied by higher annual fees that the companies must bear.

Self-employed persons, tradesmen and farmers and foresters usually receive the EPP by reducing the advance income tax payment for the III quarter of 2022.

All employed persons will receive a one-time energy price allowance of 300 euros for 2022, which will be paid out via payroll or income tax.

The Tax Relief Act 2022 implements most of the tax relief measures adopted by the government in February in two relief packages.

Until the application deadline of June 15, 2022, entrepreneurs have the option to switch between New Start Assistance and Bridge Assistance IV if the other program is more beneficial to them.

If a doctor in a group practice takes over the administrative tasks and therefore no longer performs any significant treatments, the practice becomes a commercial enterprise.

The tax authorities have issued equity measures for housing companies on a generous examination of the conditions for an extended reduction for the housing of war refugees.

All employed persons are to receive a one-time energy price allowance of 300 euros this year, which will be paid out via payroll or income tax.