All posts tagged: Annual Tax Act

s&w Steuerberatung > Blog > Annual Tax Act
August 23, 2026 General, Income tax, Taxes 0

2022 Annual Tax Act: Selected Tax Relief Measures

The Annual Tax Act of 2022 (JStG 2022) is a typical omnibus bill comprising over 100 individual provisions spanning the entire spectrum of tax law. It also includes key initiatives by the “traffic light” coalition aimed at reducing the tax burden on citizens. In doing so, it also responds to court rulings and EU requirements. The law was passed by […]

August 23, 2026 General, Taxes 0

Small-Scale Photovoltaic Systems: Planned Tax Relief Starting in 2023

Background The 2022 Annual Tax Act provides for extensive tax breaks for small photovoltaic systems in order to accelerate the further expansion of this renewable energy source. Previous Taxation Operators of photovoltaic systems have generally generated income from business operations. This involves determining profits using the income-surplus method, which typically entails a significant administrative burden for what is often a […]

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