Tax Amendment Act 2025

Government04.12.2025
Accepted
Proposal summary

The Tax Amendment Act 2025 provides relief for citizens and businesses in several areas. From 1 January 2026, restaurants will permanently pay only 7 percent VAT on food. People commuting to work will in future be able to deduct 38 cents per kilometer from tax starting with the first kilometer. People doing voluntary work will benefit from higher tax allowances and lower liability risks. E-sports and photovoltaic systems will also be recognized as charitable purposes.

627
CDU/CSU
SPD
AfD
Greens
The Left