#BGBl. 2025 I Nr. 363Tax Amendment Act 2025
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The Steueränderungsgesetz 2025 is a comprehensive German tax amendment law published in the Federal Law Gazette on 23 December 2025. It introduces multiple changes across income tax, corporate tax, VAT, inheritance and gift tax, and real estate transfer tax. The law adjusts numerous thresholds, allowances, and deduction rules to account for inflation and policy priorities of the current government. It also contains technical amendments to the German Civil Code, social security contribution rules, and welfare benefit calculations that interact with the tax system.
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Key Changes
- Adjustment of income tax brackets and basic personal allowance for 2026 and 2027 to compensate for inflation
- Increase in the tax-free threshold for gifts and inheritances (Freibeträge) in several tax classes
- Modification of VAT rules for small businesses and platform economy operators
+ 3 more changes with Pro