Tax Law

The Bundestag has passed the act on automatic exchange of crypto-asset data; data exchange is to begin in 2027.

The Münster Fiscal Court strengthens relief for withdrawals used to pay inheritance and gift tax where a business link exists.

The Federal Constitutional Court reviews inheritance tax, state powers and business asset relief under the ErbStG.

The opinion addresses Section 15a EStG, low-value assets, earn-outs, Section 8c KStG and the minimum trade tax assessment rate.

The BMF adopts BFH case law on the modified separation theory and revises partial-consideration transfers under § 6(5) EStG.

The Bundestag debates the Customs Finance Fairness Act with customs reform, new data powers and asset confiscation.

The bill provides for digital receipts, new cash register requirements and expanded sanctions from 2028.

The draft Annual Tax Act 2026 provides for higher interest on tax arrears and refunds and further changes to tax law.

The Bundesrat criticizes parts of the 2027 income tax reform, including supplements, trade tax rules for data centers, and relief.

NRW’s purchase of offshore data leads to 398 suspected cases linked to Germany and tax audits in the federal states.