Changes in the financial market and tax area

Topic area:
Status: 07.03.2025 |
Aktuell
Key words:
Amendment, Tax
Initiative
Official name
Gesetz für dringliche Änderungen im Finanzmarkt- und Steuerbereich
Type
Act/Law
Level 1
Initiator
German government
Submitted
17.12.2024
Doc. code
BGBl. I Nr. 69/2025
Summary
Status
Status

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Current version
Final version
28.02.2025
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
Commercial code (Handelsgesetzbuch, HGB) (binding, Main version, DE)
Securities Trading Act (Revised version 1998) (binding, Main version, DE)
Corporate Income Tax Act (Körperschaftssteuergesetz - KStG) (binding, Main version, DE)
Trade Tax Act (GewStG) (binding, Main version, DE)
German Banking Act Kreditwesengesetz (KWG) (binding, Main version, DE)
Payment Services Supervision Act (Zahlungsdiensteaufsichtsgesetz - ZAG) and implementation of PSD2 (binding, Main version, Amendment, DE)
Level 2
Payment Institution Audit Report Ordinance (binding, Supplement, DE)
Audit report directive (PrüfbV) (binding, Supplement, DE)
Level 3 / Other
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Source: German government, BGBl. I Nr. 69/2025, 2025