Investor Presentaiton
Annual Tax Package 2020 2020
Overview
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The Annual Tax Package 2020 contains over 100 individual regulations covering the entire spectrum of fiscal law and
amending a large number of items of legislation. It translates into law EU directives and court rulings, as well as
regulating technical matters and correcting editorial errors.
Changes include inter alia:
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• Implementation of the EU VAT eCommerce Package from 01 July 2021.
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Increase of the statute of limitation in serious cases of tax evasion from 10 to 15 years.
introduction of a lump-sum for working from home (home office) as deduction in the amount of EUR 5 per day
which was spent exclusively working from home (max. EUR 600 per year) for the period 01 January 2020 to 31
December 2021.
• Extension of Corona measures with regard to tax free speacial payment in the amount of EUR 1,500 to employees.
No provisions with regard to ATAD implementation.
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17 July 2020
Draft Bill
© 2021. For information, contact Deloitte China.
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02 September 2020
Draft Law
09 October 2020
Statement by the German
upper house (Bundesrat)
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28 December 2020
Entry into force - Publication in
the German Federal Law Gazette
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