The Tax Relief Act 2022 implements most of the tax relief measures adopted by the government in February in two relief packages.

Garbage collection and sewage disposal by the municipality do not meet the requirements of a household service.

Despite a serious intention to continue education as soon as possible, the education-related child benefit entitlement for a child with a long-term illness may cease.

The traffic light coalition has passed another relief package that also includes a tax rebate of 300 euros for employees and the self-employed.

The remuneration of the insolvency administrator in the context of a private insolvency is not tax-deductible as an extraordinary expense.

Against the backdrop of sharply rising energy prices, the coalition committee has agreed on several relief steps that will now be launched.

To simplify matters, the tax authorities grant an allowance of 150 euros, up to which premium payments and health insurance bonuses do not count as premium refunds.

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

The donation of an asset to a family member with the aim of shifting the speculative profit from a sale is not an abuse of tax structuring.

In its coalition agreement, the traffic light coalition has laid down many planned changes in tax and social welfare law.