Recent tax developments in Germany
The Ministry of Finance published a draft bill for a Second Future Financing Act, which would build on provisions in the (first) Future Financing Act aimed at improving the framework conditions for the capital markets and start-ups.
With regard to tax, the bill would increase the maximum amount of profits that may be “rolled over” from the sale of shares in corporations from €500,000 to €5,000,000.
Read an October 2024 report prepared by the KPMG member firm in Germany
Other recent tax developments in Germany include the following decisions of the Federal Tax Court (BFH):