Coalition Agreement: What is planned in German tax policy

The IDW has published the draft of a new standard, IDW ES 16, on the design of crisis early detection and management.

The Pay Transparency Directive (Directive (EU) 2023/970, EntgTranspRL) that came into force on 06.06.2023 aims to promote wage transparency within EU member states and to eliminate discrimination in pay based on gender. The German legislator must implement the directive by 07.06.2026. However, action is already required now!

In insolvency, there are specific operational and financial mechanisms for a fundamental restructuring of the company.

In its information sheet dated 2 April 2025, the German Federal Ministry of Finance specifies the so-called transaction matrix (Sec. 90 (3) 2 No. 1 of the German Fiscal Code).

German Federal Central Tax Office partially relaxes strict requirements for the application of the anti-abuse provision of Sec. 50d (3) of the Income Tax Act.

In a press release dated 26 March 2025, the Federal Constitutional Court (BVerfG) announced its decision to reject a constitutional complaint against the Solidarity Surcharge Tax Act of 1995 (SolZG 1995).