Tax & Finance

#BGBl. 2025 I Nr. 352Law on the Implementation of Directive (EU) 2023/2226 of 22 December 2025

🇩🇪Germany··Other·Medium Impact·Gazette #352·View source ↗

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🇬🇧 English

This German law implements EU Directive 2023/2226 into national legislation. Published in the Federal Law Gazette (BGBl. 2025 I Nr. 352) on 23 December 2025 and signed on 22 December 2025, the legislation is led by the Federal Ministry of Finance. It primarily modifies provisions in general tax law, property and transaction taxes, wealth levies, and financial administration. The changes update German tax and financial rules to align with new EU standards established by the directive.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Implementation of EU Directive 2023/2226 into German national law effective from 23 December 2025
  • Amendments to general tax law provisions under FNA references 611-9-37 and 611-9-29
  • Updates to property and transaction tax regulations (FNA 611-9-34)

+ 3 more changes with Pro

Affected Parties

Taxpayers in GermanyFinancial institutions and banks+4 more…

Tags

EU directive implementation,tax law reform,financial administration…

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