Circular letter on the general ruling of the supreme tax authorities of the federal states of February 20, 2025

Topic area:
Status: 21.02.2025 |
Current
Key words:
Tax, Supplement
Initiative
Official name
Allgemeinverfügung der obersten Finanzbehörden der Länder vom 20. Februar 2025
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
20.02.2025
Doc. code
-
Summary
Status
Status

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Current version
Final version
20.02.2025
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
Abgabenordnung (AO) (binding, Main version, DE)
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)
Level 2
–
Level 3 / Other
–

Source: German government, Allgemeinverfügung der obersten Finanzbehörden der Länder vom 20. Februar 2025, 2025