The German parliament is likely to soon pass new rules regarding interest charged on taxes for the period between when the tax is incurred and the tax is assessed.
Currently, interest begins to accrue after a grace period of usually 15 months (which has temporarily been extended during the COVID pandemic). In the past, interest was assessed at a rate of 6% p.a. (0.5% per month), and the same rate generally applied to tax refunds.
Source: mondaq.com
