The traffic light coalition has passed another relief package that also includes a tax rebate of 300 euros for employees and the self-employed.

The German Federal Ministry of Finance has added some clarifications and a non-objection rule to its guidance on depreciation of hardware and software within one year.

The German government is extending the bridging and restart assistance for another three months with unchanged conditions.

Despite minor deficiencies and inaccuracies, a driver's logbook can be recognized for tax purposes if the information is complete overall and correctly reflects the private use portion.

The Fourth Corona Tax Relief Act primarily extends deadlines and existing Corona tax relief.

Solo self-employed persons who submit their application for restart assistance directly have been able to submit the application for January through March 2022 since January 14, 2022.

Even before the Cash Act came into force, there was no structural enforcement deficit in cash-intensive businesses.

The Federal Ministry of Finance has again extended the reinvestment deadlines for a replacement purchase by one year.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

Due to a reduction in the average sales tax rate, flat-rate farmers can expect a slightly higher tax burden from 2022.