In the past few weeks, Hart has been wrestling within the grand coalition over the various changes in tax legislation - changes that will result in more or less euros in the account for millions of taxpayers.

The most popular topic is certainly the new home office flat rate, but also the increase in the exemption limit for remuneration in kind, the voluntary flat rate for the many helpers in clubs, relief for donation receipts and new rules for the offsetting of losses from stock exchange transactions are in the law. WELT explains the most important innovations.