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German lawmaker enacts the 2020 Annual Tax Act

German lawmaker enacts the 2020 Annual Tax Act

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23 December 2020
Related people
Image of Gottfried Breuninger
Mueller Magnus
Weber Heike
Image of Gottfried Breuninger
Dr Gottfried Breuninger

Partner, German Head of Tax

Munich
Mueller Magnus
Dr Magnus Müller

Partner

Munich
Weber Heike
Dr Heike Weber

Partner

Frankfurt am Main
Habermayr Christina
Christina Habermayr

Counsel

Munich
Schade Dirk
Dr Dirk Schade

Counsel

Munich
image of Tim Spranger
Tim Drach (geb. Spranger)

Counsel

Frankfurt am Main

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After the German Bundestag (lower house of German legislature) has passed the 2020 Annual Tax Act (JStG 2020, in the version of the resolution recommendation of the Finance Committee of the German Bundestag) on 16 December 2020, the German Bundesrat (upper house of German legislature) also approved the bill in its last session of the year on 18 December 2020.

The JStG 2020 considers amendments of various parts of German tax law: on the one hand these changes are to adapt to European law and to react to case law of the German Federal Fiscal Court, and on the other hand to implement fiscal policy decisions.

In our client bulletin we highlight the main changes per area of tax law. With a few exceptions, the amendments apply from the date following the publication of the JStG 2020 in the Federal Law Gazette.

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