A collection of links relating
to the BMF

Tax and Investments

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 Section 1 para b no. 3 German Investment Tax Act 2004

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, 2020

Publication of the base interest rate as of January 2, 2019

Publication of the base interest rate as of January 2, 2018