- The German Ministry of Finance released a draft of the Tax Amendment Act 2025, proposing tax relief measures for individuals and technical amendments. Key points include a permanent 7% VAT rate on food in restaurants and bars from January 2026, increased deductions for commuters, higher tax exemptions for part-time trainers and volunteers, a raised threshold for nontaxable activities by charitable entities, recognition of photovoltaic systems as non-harmful for charitable purposes, and the introduction of e-sports as a charitable purpose. The draft will proceed to the legislative process once approved by the governing coalition.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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