KPMG Germany Webpage
Click on the above link to visit the KPMG Germany webpage on the Mondaq website
For disclaimer and copyright see end of this article.
1. Overview of tax legislation enacted so far
The draft legislation reported in articles nos. 151 and 154 has been enacted into law in three separate pieces of legislation, the last and most important of which acquired the force of law following ratification by the Federal Council on 19 March 1999. The three measures involved are as follows:
- Tax Amendment Act of 1998
- Tax Relief Act of 1999
- Tax Relief Act for the Years 1999, 2000, and 2002
This article provides an overview and analyses the economic effects of these three bills taken as a group. While many of the new provisions have been discussed in our previous articles, a number of changes did occur in the course of the legislative process. For a description of the individual provisions of the new legislation, see article no. 167.
