#BGBl. 2025 I Nr. 372Seventh Regulation Amending Tax Regulations of 19 December 2025
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This regulation, published in the Federal Law Gazette (BGBl. I No. 372) on 29 December 2025, introduces the seventh set of amendments to various German tax ordinances. It was issued by the Federal Ministry of Finance on 19 December 2025 and updates multiple sections across income tax, corporate tax, VAT, and other fiscal rules. The changes primarily adjust administrative procedures, reporting requirements, and technical references in existing tax ordinances. The document provides updated FNA references for 14 different regulatory areas and makes corresponding modifications to ensure consistency in tax administration.
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Key Changes
- Updates 14 different FNA regulatory references including 610-1-34, 611-1-1, 611-2 and 610-10-6
- Amends multiple existing tax ordinances in the areas of general tax law and property/traffic taxes
- Modifies administrative rules and technical references across income tax, VAT and corporate tax regulations
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