The right to information under the General Data Protection Regulation does not include data stored at the Information Center for Foreign Tax Relations.

There are extensive facilitations and simplifications for donations and other aid measures in favor of people from Ukraine.

Procedural delays caused by the Corona pandemic do not fall within the state's sphere of influence and therefore do not give rise to a claim for compensation.

A query to the Federal Central Tax Office by the tax office may interrupt the payment limitation period for claims of the tax office.

For interest periods beginning on or after January 1, 2019, the Federal Ministry of Finance plans to lower the interest rate for interest on arrears and refunds to 1.8 % per year.

The Fourth Corona Tax Relief Act primarily extends deadlines and existing Corona tax relief.

A tax court has granted a stay of execution of late payment penalties because it has constitutional doubts about the amount of the late payment penalties.

The progression proviso on short-time allowances has generated combined additional tax revenue of around EUR 3.5 billion for the state in 2020 and 2021.

Even before the Cash Act came into force, there was no structural enforcement deficit in cash-intensive businesses.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.