Annual Tax Act 2024 (JStG 2024)

Topic area:
Status: 09.12.2024 |
Current
Key words:
Tax, Amendment
Initiative
Official name
Jahressteuergesetz 2024 (JStG 2024)
Type
Act/Law
Level 1
Initiator
German government
Submitted
08.05.2024
Doc. code
BGBl. I Nr. 387/2024
Summary
Status
Status

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Current version
Final version
02.12.2024
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)
Corporate Income Tax Act (Körperschaftssteuergesetz - KStG) (binding, Main version, DE)
Trade Tax Act (GewStG) (binding, Main version, DE)
Investment tax reform and investment tax act (InvStG) (binding, Main version, Amendment, DE)
Foreign Tax Act (AStG) (binding, Main version, DE)
Abgabenordnung (AO) (binding, Main version, DE)
Value Added Tax Act (UStG) (binding, Main version, DE)
Exchange of information on financial accounts in tax matters (FKAustG) (binding, Main version, DE)
Platform Tax Transparency Act (PStTG) (binding, Main version, DE)
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
Defence against tax avoidance and unfair tax competition (Steueroasen-Abwehrgesetz – StAbwG) (binding, Main version, Amendment, DE)
GwG -Implementation of the 4th EU money laundering directive and Money Laundering Act (binding, Main version, Amendment, DE)
Fifth Asset Participation Act - Vermögensbildungsgesetz (binding, Main version, DE)
Level 2
–
Level 3 / Other
Obtaining self-disclosure when opening an account (non-binding, DE)

Source: German government, BGBl. I Nr. 387/2024, 2024