Since the law that the Bundestag passed on Friday is a tax potpourri, even experts have trouble keeping track.

The finance committee provides an idea of ​​how much money is involved: In the event that all changes had a full impact at the same time, the federal, state and local governments would forgo 4.5 billion euros in the first year.

In practice, changes have a delayed effect, so that different revenue shortfalls are expected from year to year.

A measure has no direct financial effect.

It should first give the federal government the opportunity to transfer money to individual citizens.

For this purpose, the account details are recorded for everyone and assigned to their tax identification number.

Then the federal government can transfer emergency aid and climate funds.

What is changing for employees?

Manfred Schäfers

Business correspondent in Berlin.

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The lump sum, which is intended to cover smaller work-related expenses so that they do not have to be proven individually, increases by 30 euros to 1230 euros (employee lump sum).

If you work a lot at home, you can get more.

The home office flat rate will be extended and increased to 6 euros per day.

Since it can be used for 210 days, the maximum is 1260 euros.

It is no coincidence that this corresponds to the new ceiling for the home office.

This does not apply if it forms the focus of the entire operational and professional activity.

Then the costs for the home workplace can still be claimed indefinitely.

What's new in retirement planning?

Pension insurance contributions will be fully taken into account from next year.

As special expenses, they completely reduce the tax burden, even if only up to an upper limit.

So far, 96 percent were earmarked for next year and 98 percent for 2024.

The new regulation is a consequence of the judgment of the Federal Fiscal Court, which did not consider double taxation of income (once in the employment phase, the other time at retirement age) to be excluded under the current law.

Actually, the traffic light wanted to let the taxable portion of the pension grow more slowly in order to later come to full taxation of the pensions.

But you will look in vain for this passage in the current law.

For the recipients of the basic pension, there is a little candy.

The surcharge will be tax-exempt retrospectively (including 2021).

What other amounts apply?

The savings allowance will be increased from the current 801 euros to 1,000 euros for single people.

For married couples, it increases from 1,602 to 2,000 euros.

The relief amount for single parents will be increased by EUR 252 to EUR 4,260 at the turn of the year.

The training allowance for adult children who are in vocational training and are housed abroad increases from 924 euros to 1200 euros.

What happens to inherited houses?

The valuation changes for inherited and given away houses, apartments and land.

This threatens the beneficiaries with higher tax burdens.

What's happening with rentals?

The linear depreciation rate for rented residential buildings climbs from 2 to 3 percent.

The special depreciation for new living space is revived.

First condition: The building application or building notification must be submitted after December 1, 2022 and before January 1, 2027.

Second condition: climate-friendly.

In addition, there is an upper limit for construction costs.

Why is the sun rising for power generators?

Photovoltaic systems can be operated tax-free if they are not too large.

In terms of sales tax, the tax rate is zero for these small electricity-from-the-sun systems.

The new regulation is already having an effect this year, in contrast to what was initially planned.

The restriction that only systems installed on buildings that are “used primarily for residential purposes” will benefit from the new concession will also be removed.

What else is new?

Pensioners and other pension recipients have to pay tax on the energy price flat rate.

In addition, the December aid is generally taxable income for everyone, but the regulation is designed in such a way that the tax burden only increases for those who have to pay the solidarity surcharge - everything is designed on a sliding basis, the calculation is correspondingly complex.

Is the excess profit tax coming?

It comes, but has a different name: EU energy crisis contribution.

Companies that make big profits from oil, gas, coal and refineries this year and next have to pay 33 percent of that.

Excess profit is defined as more than 20 percent above the 2018-2021 average.

What about the sales tax liability of public companies?

The aim is that the state does not gain advantages in competition with private companies.

According to European law, VAT liability for everyone who does the same is overdue.

The transition period ended at the end of 2020.

It will be extended again because not all "legal entities under public law" have done their homework.