On 29 March 2010, the German Federal Ministry of Finance published its draft of the 2010 Annual Tax Law Act (Jahressteuergesetz 2010 or JStG 2010).

It should be noted that, in addition to specific tax acts which generally only deal with one substantive matter, the German legislature regularly (more or less annually) introduces tax acts which deal with various unrelated matters regarding several types of taxation. Continue →