The federal government has passed the government draft for the Annual Tax Act 2022, which also implements parts of the new tax relief package.

The supplementary income limit for early retirees, which was temporarily raised during the coronavirus pandemic, is now to be permanently dropped.

The German government has agreed on a third relief package with a total volume of around 65 billion euros.

On July 1, 2022, the second of three minimum wage increase steps will take effect this year and the minimum wage will rise from 9.82 euros to 10.45 euros.

Statutorily insured persons will have to prepare for higher health insurance contributions in the coming year.

Even people who live in Germany only temporarily receive a tax identification number, which is a prerequisite for longer-term employment or the receipt of child benefits.

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

For most employees, the EPP should be paid by the employer, but this is not always easy due to special cases and detailed regulations.

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.