Registration for the webinar is herepossible.

Afterwards you will find the slides as well as the recording of the webinar with McGrundriss here

In chronological order

• EStG §7 para. 4
  • https://www.gesetze-im-internet.de/estg/__7.html
• Federal Fiscal Court (BFH) - Ruling from July 28, 2021, IX R 25/19
  • https:// www.bundesfinanzhof.de/de/entscheidung/entscheidungen-online/detail/STRE202150198/
• Annual Tax Act 2022
  • https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/20_Legislaturperiode/2022-12-20-JStG-2022/0-Gesetz.html
• Letter from the Federal Ministry of Finance dated February 22, 2023
  • https://gutachten-afa.de/bmf