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    • Brazil Issues Personal Income Tax Reform Regulations
    • China Confirms 2026 Value-Added Tax Changes
    • Germany Enacts Tax Amendment Act 2025
    • Ireland Substantially Amends Stamp Duty Manual
    • Japan, Kyrgyzstan Conclude New Double Tax Pact
    • Korea Announces Tax Breaks To Shore Up The Won
    • Taiwan Eases Common Reporting Standard Penalty Regime
    • Turkey Legislates For Digital Services Tax Rate Cuts
    • US Extends Tariff Waiver For Israeli Agricultural Exports
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    Global Daily Tax News, Germany Enacts Tax Amendment Act 2025, (Dec 31, 2025)

    Germany has enacted legislation for various tax changes that will take effect from January 1, 2026.

    These changes include a cut to the value-added tax rate on restaurant and catering services, except beverages, permanently to seven percent, down from ...

    Germany has enacted legislation for various tax changes that will take effect from January 1, 2026.

    These changes include a cut to the value-added tax rate on restaurant and catering services, except beverages, permanently to seven percent, down from 19 percent.

    The legislation also provides for a permanent increase to the flat-rate commuter allowance to EUR0.38. In addition, the allowance will be granted from the first kilometer of travel, and the tax relief measure will be available for travel by persons maintaining two households for work-related reasons.

    Further, from January 1, 2026, those working past retirement age will be able to earn up to EUR2,000 tax-free, while the personal income tax-exempt allowance will increase from EUR12,096 to EUR12,348.

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