The 2022 Annual Tax Act (Jahressteuergesetz 2022 – JStG 2022) was promulgated in the federal law gazette on 20 December 2022, and became effective on 21 December 2022.
The legislation includes measures relating to digitalization, procedural simplification, legal certainty and tax equality, as well as implementation of the coalition agreement and adaption to EU law, Court of Justice of the European Union (CJEU) case law, and judgements of the German Federal Fiscal Court.
- Obligations for payment service providers for cross-border payments to implement EU Council Directive 2020/284 and intended to combat value added tax (VAT) fraud, particularly in the area of cross-border electronic commerce—effective 1 January 2024
- Zero VAT rate for the supply, import, intra-community purchase and installation of photovoltaic systems, including energy storage units—effective 1 January 2023
Source KPMG
Latest Posts in "Germany"
- Major VAT Compliance Changes for Companies in Germany Under 2025 Tax Amendment Act Starting 2026
- VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
