The Federal Ministry of Finance has published the annual positive list with the administrative instructions that are still valid.

Since there are alternatives to setting suspension interest, there are no constitutional objections to its amount.

Late payment surcharges are also in line with constitutional and European law in the years after 2018 despite low interest rates

A click when importing the data into the tax software is not comparable to a typing error when completing the tax return and therefore does not allow the final tax assessment to be changed at a later date.

As long as the tax assessment with regard to the solidarity surcharge is provisional and a test case is already pending before the Federal Constitutional Court, a lawsuit against the constitutionality of the solidarity surcharge is not justified.

Formal deficiencies in the bookkeeping alone do not justify the tax office's authority to make an estimate, unless there are also factual deficiencies that suggest an estimate.

In the latest tax estimate, experts expect tax revenues for the state treasury to fall due to the economic situation.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.

At the end of February, the Conciliation Committee will finally discuss the Growth Opportunities Act and four other laws so that these legislative procedures can be concluded.

Interest on arrears can be taken into account as negative income from capital assets insofar as it is attributable to previously determined and paid refund interest.