Updates
Significant Changes to Tax Law as a Result of the Secondary Credit Market Promotion Act
15 December 2023
On December 14, 2023, the German Federal Parliament passed tax law amendments previously provided for in the Growth Opportunities Act as part of the Secondary Credit Market Promotion Act. The approval of the German Federal Council is expected. In particular, the status quo for the taxation of partnerships was secured from the date of application of the MoPeG and the interest barrier was adjusted.