Income Tax Act

Topic area:
Status: 18.07.2019 |
Archiviert
Key words:
Tax, Main version
Initiative
Official name
Einkommensteuergesetz (EStG)
Type
Act/Law
Level 1
Initiator
German government
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
08.10.2009
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
Withholding Tax Relief Modernisation Act (AbzStEntModG) (binding, Amendment, DE)
Annual Tax Act 2022 (binding, Amendment, DE)
Future Financing Act (binding, Amendment, DE)
Act to Strengthen Growth Opportunities, Investment and Innovation, and Tax Simplification and Fairness (Growth Opportunities Act) (binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
Taxation of occupational retirement provision (binding, DE)
Issuance of tax certificates for investment income according to the income tax act (binding, Supplement, Amendment, DE)
Information sheet on international dispute resolution procedures: Taxes on income and capital (non-binding, DE)
Correction of tax certificates for investment income (binding, Supplement, DE)

Source: German government, Einkommensteuergesetz (EStG), 2009