The annual tax law includes numerous individual regulations across tax law, including:
The home office flat rate will be extended and increased to six euros per day. It can be claimed for up to 210 days. Improved depreciation options in new residential construction: The depreciation rate will be increased from 2 to 3 percent. An improved tax framework for the purchase of private small photovoltaic systems; this concerns the exemption from income tax and value added tax. From January 1, 2023, there is a threat of higher tax rates for inheritance and gift tax because the basis for assessment has been adjusted.
Source: Haus & Grund