ARTICLE · 02 JUNE 1999

164. New Tax Legislation: Overview

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Since release of article no. 154, the new German coalition government of Social Democrats and Greens has enacted all of the tax or tax-related legislation announced in November 1998. This legislation is contained in a number of different bills.

The unpopularity of the measures so-far enacted has lent force to a whirlwind of political activity with the goal of enacting additional tax reforms as soon as possible. The situation has been complicated still further by a recent ruling from Germany's highest tax court which creates serious doubt as to the constitutionality of central aspects of the reforms both as already enacted and as originally planned for the future.

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