Act to Strengthen Growth Opportunities, Investment and Innovation, and Tax Simplification and Fairness (Growth Opportunities Act)
Initiative
Official name
Gesetz zur Stärkung von Wachstumschancen, Investitionen und Innovation sowie Steuervereinfachung und Steuerfairness (Wachstumschancengesetz)
Type
Act/Law
Level 1
Initiator
German government
Submitted
14.07.2023
Doc. code
BGBl. I Nr. 108/2024
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Income Tax Act
(binding, Main version, DE)
Abgabenordnung (AO)
(binding, Main version, DE)
Value Added Tax Act (UStG)
(binding, Main version, DE)
Körperschaftssteuergesetz ( KStG)
(binding, Main version, DE)
Investment tax reform and investment tax act (InvStG)
(binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
–
Source: German government, BGBl. I Nr. 108/2024, 2024