Due to longer mail delivery times, tax assessments will only be deemed to have been received on the fourth day after posting from 2025.

The Federal Fiscal Court has asked the Federal Constitutional Court to review the constitutionality of the amount of suspension interest from 2019.

From 2025, the tax authorities will provide the long-planned transmission option for reporting electronic recording systems, which means that the previously suspended reporting obligation will come into force from July 2025.

The amount of the late payment surcharges is also not unconstitutional for periods after 2018, as the Federal Fiscal Court has once again confirmed.

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 European Court of Justice has ruled that the EU requirements for reporting cross-border tax arrangements are permissible.

Only in certain cases is it even possible to inspect the tax file at the tax office, and after the assessment has been completed, inspection for non-tax purposes is generally excluded.

Although the GDPR also applies to the tax authorities, the resulting claims for information against the tax office are generally limited.

As long as the succession is still being disputed, there is no legal basis for the main customs office to claim motor vehicle tax for the deceased's vehicles from individual potential heirs.

By 2028, the share of government tax revenue in total economic output will reach a record 23.3 %.