The Tax Reform Act, which was briefly referred to as the Second Annual Tax Act 2024, primarily implements the first points of the growth initiative in tax law and adjusts the tax-free allowances and rate benchmarks for income tax.

The tax exemption of bonuses for on-call duty is based on the regular salary and not on the remuneration for on-call duty.

More couples who are taxed jointly are still opting for the popular tax class combination III/V instead of the factor method of combination IV/IV.

The governing coalition wants to boost the economy, ease the tax burden on companies and drive forward the reduction of bureaucracy with a comprehensive catalog of measures.

The fact that the energy price allowance was allocated by law to taxable income from employment is not objectionable under constitutional law.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.

Employees may not claim an unpaid energy price allowance from their employer, but must claim it by submitting a tax return to the tax office for 2022.

Only if the usual travel time is more than one hour for a one-way trip can double housekeeping be recognized.

Tax classes III and V should be replaced by the factor method in this legislative period, but there are still no details as to when and in what form this could happen.

Benefits from a DFG Heisenberg Fellowship generally meet the requirements for tax exemption of fellowship payments.