A collection of links relating
to the BMF

Tax and Investments

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 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