The draft implements Quick Fixes, which were adopted by ECOFIN and are to be transposed into national law by 01.01.2020, The legislative process has been delayed in recent weeks due to discussions about changes in the Income Tax Act, but it is expected to be implemented soon. The Bundestag has approved on 07.11.2019. The Federal Council should (planned) on 29.11.2019 agree.
Source WTS
