ARTICLE · 06 JANUARY 2000

189. Family Assistance Act

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In article no. 173, we reported on the ruling of the German Federal Constitutional Court of 10 November 1998 declaring German income tax law unconstitutional in certain respects with regard to families with children.

The Family Assistance Act of 22 December 1999 (BStBl I 1999, 2552) makes what the government believes are the changes necessary to bring German law into compliance with the high court ruling.

The present law makes no change in the standard deduction allowed to single parents under § 32 (7) EStG, which must be revised by 1 January 2002 according to the Federal Constitutional Court ruling.

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