Amendment to the Ordinance on Non-Cash Remuneration for Electric Vehicles
In order to further ecologize tax law, tax incentives for electric vehicles are to be expanded and the ordinance on non-cash benefits is to be extended.
Read moreSmall business lump sum - increase of the turnover limit from 2023 onwards
Since 2020, small business owners have had the option of taking advantage of a new flat rate for income tax purposes, provided that annual sales do not exceed € 35,000 (net). From 2023, this turnover limit will be increased.
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Reduction of employer contribution as of 2023
The employer contribution to the family equalization fund will be reduced uniformly from 3.9% to 3.7% as of January 1, 2025. However, the reduced rate for the employer's contribution can already be applied as of January 1, 2023.
Read moreLump-sum payment in agriculture and forestry
Turnover limit for flat-rate taxation in agriculture and forestry to be raised from 400,000 to 600,000 euros from 2023 - limit for small business flat-rate taxation at 35,000 euros.
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