Postponement of the date!
Dear taxpayers, dear members of the tax advisory professions,
we have received numerous inquiries on this topic in recent weeks. The tax office would therefore like to inform you of the current status.
Due to unresolved issues, particularly with regard to technical implementation, an amendment to the Introductory Act to the Fiscal Code (EGAO) is to be made by the Act on the Adaptation of the Minimum Tax Act and the Implementation of Further Measures. As a result, the target regulation of Section 122a para. 1 sentence 2 AO in the version valid on 01.01.2026 is to be applied for the first time to administrative acts that are issued after 31.12.2026. There should therefore be no change to the notification of administrative acts as of 01.01.2026. The law to amend the Minimum Tax Act and to implement further measures currently still requires the approval of the Federal Council and will be on the agenda at the next meeting on 19.12.2025.
Your tax office Lörrach