Significant Tax Law Changes in Germany: Year-End Status
Shortly before the end of 2023, the German legislator introduced and passed a large number of tax law changes. We provide an overview of the main changes to corporate tax law as a result of the Growth Opportunities Act, the Minimum Taxation Directive Implementation Act, the Future Financing Act, and the Secondary Credit Market Promotion Act, as well as the status of the legislative process at the end of the year.