A collection of links relating
to the BMF
Tax and Investments
Amendment dated December 30, 2022 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Amendment dated September 6, 2022 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Amendment dated March 15, 2022 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Amendment dated August 18, 2021 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Amendment dated June 18, 2021 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Amendment dated April 29, 2021 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021
Amendment dated January 20, 2021 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Amendment dated October 29, 2020 to the Federal Ministry of Finance Guidance regarding the Investment Tax Act - 2018, May 21, 2019
Federal Ministry of Finance on Guidance regarding Investment Tax Act - 2018, May 21, 2019
Federal Ministry of Finance on Guidance regarding Investment Tax Act - 2018 – Partial Exemption
Federal Ministry of Finance on Guidance regarding Investment Tax Act - 2018
Guideline on the application of the German Investment Tax Act-2018 on self-declaration, separate units and "Spezialfonds"
Base interest rate for calculating the advance lump sum tax according section 18 para 4 German Investment Tax Act 2018
Publication of the base interest rate as of January 2, 2023
Publication of the base interest rate as of January 3, 2022
Publication of the base interest rate as of January 4, 2021
Publication of the base interest rate as of January 2, 2020
Publication of the base interest rate as of January 2, 2019
Publication of the base interest rate as of January 2, 2018
