108
Online message – Friday 07/07/2023
Legislation | Evaluation of the Investment Taxation Reform Act (BMF)
On July 7th, 2023, the BMF published an interim report on the evaluation of the law on the reform of investment taxation.
background: When the investment tax reform law that came into force on July 19, 2016 was passed, the then coalition factions in the finance committee of the German Bundestag asked for the law to be evaluated (BT-Print 18/8739, p. 90). The fundamentally reformed Investment Tax Act came into force on January 1st, 2018.
The interim report summarizes and evaluates the findings currently available.
You can access the document here.
Those: BMF online,
message from 7/7/2023 (il)
Source(s):
NWB BAAAJ-43579