Germany MOF Issues 2025 Income Tax Handbook

The German Ministry of Finance March 12 issued the Income Tax Handbook for 2025. Topics covered include: 1) information on tax-free income and the limited tax liability for income from business operations; 2) input VAT deductions and special business expense deductions for transactions with foreign connections; 3) contributions to pensions and support funds; 4) travel allowances and nondeductible travel expenses; 5) income tax rate calculations, and flat-rate amounts for disabled individuals; and 6) tax reductions for various types of income, including foreign income and income from commercial operations. [Germany, Ministry of Finance, 03/12/26]

Reference:
View 2025 Income Tax Handbook. ...