2021 saw a whole range of significant changes in the tax area for businesses, employers and employees, home and land owners as well as capital investors and taxpayers.
At the end of the year, important innovations were also set in motion that will take effect in 2022, for example the extension of the Corona economic aid and the short-time working allowance.
And last but not least, the tax law plans of the new federal government in the course of the coalition agreement are also an important signpost for 2022.
Read the most important updates, start well informed into the new year 2022!
Current changes at the turn of the year 2021/2022
Read the latest information, hints and tips (in German language) – clearly arranged:
Tips and advice for entrepreneurs, including:
- Option right to corporate income tax for partnerships
- Corona-related special regulations, economic aids and special depreciations
- Prevention of money laundering – design of the transparency register
- Current turnover tax topics
- News on electronic cash registers and business entertainment
Tips and advice for home and land owners, including:
- Real Estate Transfer Tax Act: Curbing Share Deals
- Tax-free sale of real estate
- Tax incentives for energy efficiency measures
Tips and advice for taxpayers, including:
- Tax rate of 6 % unconstitutional
- Double taxation of pensions
- Tax relief for flood victims
- Increase in the basic tax-free allowance in 2022
- Deadlines for filing tax returns
Tips and advice for employers and employees:
- Corona assistance for employees (home office flat rate, tax-free Corona special payments, etc.)
- Innovations on occupational mobility and taxes (distance allowance and mobility bonus, higher flat rate for moving expenses, etc.)
- News on short-time allowance and the final examination
- Monetary benefits to employees
Tips and advice for investors, including:
- Tax treatment of cryptocurrencies and crypto-mining.
- Tax exemption of capital gains
- Default of a private loan claim
Year-end 2021 information brochure (in German)
Download the entire overview free of charge!