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Spring cleaning in tax law

The Federal Ministry of Finance has published the annual positive list with the administrative directives that are still valid, which has grown significantly in size in recent years.

Every spring, the Federal Ministry of Finance publishes a positive list of the letters and identical decrees issued by the supreme tax authorities of the federal states that are still valid. With a total of 133 administrative directives that are no longer to be applied after December 31, 2021, the number of administrative directives removed is slightly above the long-term average, which is also due to the expiry of various special regulations due to the Cash Register Act, the pandemic and the flood in July 2021. In comparison, the list of administrative instructions that are still valid is 128 pages long and has 2,019 entries - 62 more than last year and 40 pages more than before the coronavirus pandemic.


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