The most recently included changes include a further increase in the employee lump sum and a limited tax liability for state aid for gas and district heating customers.

The federal states have agreed to extend the deadline for submitting property tax returns by three months until the end of January 2023.

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

Because a battery system is not absolutely necessary for the production of electricity from a photovoltaic system, input tax deduction is also not possible if the electricity stored with it is later consumed privately.

For the duration of the gas levy, the VAT on gas is to be reduced from 19 % to 7 %.

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

Those using the new hobbyist rule for small photovoltaic arrays may lose eligibility for the flat-rate energy tax if there is no other income that would make them eligible.

The German Federal Ministry of Finance has comprehensively supplemented its regulations on hobby farming for small photovoltaic systems and combined heat and power plants and introduced an application deadline.

Due to the coincidence of the census and the revaluation of real property as part of the real property tax reform, many property owners will have to provide information on their real property twice this year.

Agricultural and forestry land is valued nationwide according to the same regulations, which, however, differ from the previous regulations in certain respects.