Annual spring cleaning in tax law

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

Every spring since 2011, the Federal Ministry of Finance has published 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 151 administrative directives that are no longer to be applied after December 31, 2022, the number of administrative directives removed is slightly above the long-term average, which is also due to the expiry of various special regulations as a result of the pandemic. In comparison, the list of administrative directives that are still valid is 121 pages long and has 2,025 entries - 6 more than last year and around 30 pages more than before the pandemic.