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To honor the tireless efforts of employees in hospitals, nursing homes and outpatient care services during the Corona pandemic, the German government has presented a draft for a Fourth Corona Tax Relief Act. Under the bill, certain special payments to nursing staff granted under federal or state regulations would be tax-free up to a total of 3,000 euros.

From April 2022, the tax offices will be offering a new service around electronic tax returns called einfachELSTER, which is specifically aimed at people with pension or retirement income who are required to file an income tax return with the tax office.

Upon application, smaller photovoltaic systems and combined heat and power plants can be assumed to be operated on a non-profit basis.

The provisions of the German Fiscal Code (AO; in particular §§ 145 to 147 AO in the version of 29.12.2016) apply to the storage of digital documents.

For agricultural holdings, the new state land tax law links the amount of land tax to the natural fertility of the soil. The data required for this purpose have already been collected for many decades by land valuation committees, which are made up of equal numbers of experts from the tax authorities and practising farmers.

The Federal Ministry of Finance has published a BMF circular on tax incentives for energy efficiency measures in buildings used for own residential purposes. The BMF letter explains individual questions on the application of the regulation on tax relief in accordance with Section 35c EStG and the regulation on the determination of minimum requirements for energy measures in buildings used for own residential purposes.

For nonprofits and volunteers, there's another tax aid package in the Corona crisis.

Baden-Württemberg has voted with the majority of the other federal states that no taxes have to be paid for supplements up to 1500 euros during the Corona pandemic.

A new regulation allows the income tax on profits of agricultural and forestry enterprises to be adjusted by a tax reduction to the profit situation within a three-year observation period.

and ELSTER - electronic tax returns are becoming increasingly important

Due to the change from the obligation to submit receipts to the obligation to retain receipts, there are currently still uncertainties in dealing with receipts.

Your tax return is largely processed electronically and paperless. As a general rule, you should therefore not initially submit any receipts when filing your tax return and only submit them in individual cases at the request of the tax authorities.

The following information sheet is intended to provide assistance in dealing with receipts. It lists situations in which the tax office is likely to request supporting documents and therefore, in exceptional cases, submitting them with the tax return can optimize the process.

Recalculation of the reasonable burden in the case of illness and care costs claimed as an extraordinary burden leads to reimbursement.

General information on the implementation of the data protection requirements of Articles 12 to 14 of the General Data Protection Regulation in the tax administration.

State Secretary Gisela Splett: "We are testing innovations for digital communication and for improving citizen service in five of the 65 tax offices. I am pleased that the tax office Öhringen was able to convince with its application. Here we are developing and testing the future of modern tax administration together".