Investment tax reform and investment tax act (InvStG)

Topic area:
Status: 26.07.2016 |
Archiviert
Key words:
Tax, Main version, Amendment
Initiative
Official name
Draft Law to reform the investment taxation (Act on the investment tax reform – InvStRefG)
Type
Act/Law
Level 1
Initiator
German government
Submitted
21.07.2015
Doc. code
-
Summary
Status
Status

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Current version
Final version
19.07.2016
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
Law on the implementation of the Anti-Tax Avoidance Directive – ATADUmsG (binding, Amendment, DE)
Annual Tax Act 2022 (binding, Amendment, DE)
Act to Strengthen Growth Opportunities, Investment and Innovation, and Tax Simplification and Fairness (Growth Opportunities Act) (binding, Main version, Amendment, DE)
Annual Tax Act 2024 (JStG 2024) (binding, Amendment, DE)
Fourth Bureaucracy Relief Act (binding, Amendment, DE)
Annual Tax Act 2020 (JStG 2020) (binding, Amendment, DE)
Future Financing Act II (binding, Amendment, DE)
Level 2
–
Level 3 / Other
Application questions regarding the Investment Tax Act (binding, DE)
Application questions on the Investment Tax Act (InvStG) (binding, DE)
Amendment of questions on application of the German Investment Tax Act (InvStG) (binding, DE)
2. amendment of questions on application of the German Investment Tax Act (InvStG) (binding, DE)
Questions on application of the German Investment Tax Act (InvStG) (binding, DE)
3. amendment of questions on application of the German Investment Tax Act (INVSTG) (binding, DE)
4. amendment of questions on application of the German Investment Tax Act (InVstG) (binding, DE)
5. amendment of questions on application of the German investment tax act (InvStG) (binding, DE)
Evaluation of the investment tax reform (non-binding, DE)
6. amendment of questions on application of the German Investment Tax Act (InvStG) (binding, DE)
Inclusion of losses and gains from options and futures transactions in the calculation of stock profits (binding, DE)
Issuance of tax certificates for investment income according to the income tax act (binding, Supplement, Amendment, DE)
Transfer of assets as part of a spin-off (binding, Supplement, DE)
9. amendment on questions on the application of the German Investment Tax Act (InvStG) (binding, Amendment, DE)
10. adjustment of the application questions regarding the Investment Tax Act (InvStG) (binding, Amendment, DE)

Source: German government, Draft Law to reform the investment taxation (Act on the investment tax reform – InvStRefG), 2016