Act to Strengthen Growth Opportunities, Investment and Innovation, and Tax Simplification and Fairness (Growth Opportunities Act)

Topic area:
Status: 02.04.2024 |
Current
Key words:
Tax, Anti-Money Laundering/Terrorist Financing, Corporate Law, Main version, Amendment
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
27.03.2024
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 (Einkommensteuergesetz - EStG) (binding, Main version, DE)
Abgabenordnung (AO) (binding, Main version, DE)
Value Added Tax Act (UStG) (binding, Main version, DE)
Corporate Income Tax Act (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