Income Tax Act (Einkommensteuergesetz - EStG)

Official name

Einkommensteuergesetz (EStG)

Type

Act/Law

Level 1

Initiator

German government

Submitted

Doc. code

-

Summary

Status

Get a subscription to have access to the whole content.

Current version

Final version

08.10.2009

Next step

Entry into force

Get a subscription to have access to the whole content.

Application date

Get a subscription to have access to the whole content.

Scope

Relevant for

Get a subscription to have access to the whole content.

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)

Tax Reform Act (SteFeG) - Formerly the Second Annual Tax Act 2024 (2nd Annual Tax Act 2024 - JStG 2024 II) (binding, Amendment, DE)

Act on the reform of tax-incentivised private pension provision (pAV Reform Act) (binding, Amendment, DE)

Second law on implementation of EU data protection legislation (binding, Amendment, DE)

Annual Tax Act 2020 (JStG 2020) (binding, Amendment, DE)

Act to Improve Transparency in Old-Age Insurance and Rehabilitation (binding, Main version, Amendment, DE)

Secondary Credit Market Promotion Act (binding, Main version, Amendment, DE)

Annual Tax Act 2024 (JStG 2024) (binding, Amendment, DE)

Future Financing Act II (binding, Amendment, DE)

Level 2

Pension Implementation Ordinance (binding, Supplement, DE)

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)

BMF circular on the deduction of business expenses in the event of tax mismatches (binding, Supplement, DE)

BMF letter on the interpretation of Section 15 (3) no. 1 EStG (binding, DE)

Circular letter on the general ruling of the supreme tax authorities of the federal states of February 20, 2025 (binding, Supplement, DE)

Correction of tax certificates for investment income (binding, Supplement, DE)

Revision of the BMF letter on the interest barrier (binding, Supplement, DE)

BMF notice on the income tax treatment of fund establishment costs (binding, Supplement, DE)