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What is the legal basis for the housing subsidy?

The Housing Premium Act of 30 October 1997 (BGBl I p. 2678, BStBl I p. 1050), last amended by Article 26 and Article 27 of the Act on the Further Tax Promotion of Electric Mobility and on the Amendment of Other Tax Regulations of 12 December 2019 (BGBl I p. 2451, BStBl 2020 I p. 17).


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