The Federal Council approved the Third Bureaucracy Relief Act passed by the Bundestag on 8.11.2019, which is due to enter into force on 1.1.2020.
SME threshold – Turnover of small business owners 17,500 is replaced by € 22,000
VAT pre-registrations for start-ups – companies are exempted from the obligation to submit quarterly VAT returns in the year of their foundation and the following year .
Source Weber