The tax authorities are providing taxpayers with a new tool for recording, collecting and sorting receipts in preparation for their tax return.

No interest on arrears can be charged on taxes for which an entitlement to interest-free deferral would have existed under the equity regulations during the coronavirus pandemic.

If there is no scheduled delivery on several consecutive working days, then the presumption of receipt for tax assessments within a three-day period also ceases to apply.

Despite the expiry of the Solidarity Pact II, the solidarity surcharge is still justified in 2020 and 2021 and is therefore constitutional.

A tax exemption for many solar systems, changes to accruals and deferrals and other changes resulting from the Annual Tax Act already apply retroactively.

Taxpayers can look forward to higher tax-free allowances and an improvement in the home office allowance in 2023.

If the tax office is aware of all tax-relevant facts, the failure to submit a tax return does not constitute tax evasion, which would lead to a longer assessment period.

In the period around Christmas, the tax offices traditionally refrain from taking onerous measures wherever possible.

A new decision by the Federal Fiscal Court does not consider late payment surcharges to be unconstitutional because they are primarily a means of exerting pressure and not interest.

For the coming years, the current tax estimate promises the treasury significantly higher revenues, although these will largely be offset by tax cuts that have not yet been adopted.