Berlin The traffic light coalition of SPD, Greens and FDP want to skim off unusually high profits from oil and gas companies with a special levy of 33 percent. This provides for an agreement on the 2022 annual tax law, as the Reuters news agency reported on Tuesday evening. She relies on representatives of the coalition partners.
According to EU guidelines, the rate is the lowest possible rate, as FDP tax expert Markus Herbrand told the Reuters news agency.
The agreement reached at the specialist level of the coalition factions is to be passed by the finance committee on Wednesday and passed by the Bundestag on Friday with the annual tax law.
Green tax expert Katharina Beck told Reuters: “The fact that the oil companies with their excess profits now have to contribute to the costs of the crisis on the basis of the so-called energy crisis contribution is an important sign and a great success.” She admitted that her group wanted more.
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Beck went on to say: “We, as Greens, were not able to assert ourselves with the tax rate. However, we have added an important paragraph in order to be able to limit the circumvention of the levy through tax planning.
Tax advantages for solar systems and housing construction – home office flat rate increases
In addition, the coalition has agreed to promote housing construction and small solar power systems with larger tax benefits than previously planned. Income from small photovoltaic systems will be retrospectively tax-free from the beginning of 2022.
There will be a new special depreciation in the construction of rental apartments, which, however, is linked to the energy efficiency value EH 40. These are so-called efficiency houses. The planned income tax exemption for private photovoltaic systems with a capacity of up to 30 kilowatts was originally only supposed to take effect from 2023. It remains the case that sales tax for the purchase and installation of PV systems up to this size and electricity storage will no longer apply from 2023.
The home office flat rate will be raised from five to six euros per day. Herbrand and the building policy spokesman for the SPD parliamentary group, Bernhard Daldrup, also underlined changes in the promotion of housing construction. “The Annual Tax Act 2022 will give a strong boost to housing construction and climate protection,” Daldrup told Reuters. The increase in straight-line depreciation for residential buildings from two to three percent will come into effect on January 1, 2023, six months earlier than planned.
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In addition, there is a special depreciation in rental housing: Five percent of the production costs can be deducted from tax for four years – provided that the very high standard of the energy-efficient house 40 is maintained and the construction costs do not exceed 4800 euros per square meter. “This is a contribution to climate protection and construction,” said Herbrand. Beck spoke of “real innovation potential” in the annual tax law.
According to Herbrand, the specialist politicians also agreed on an increase in the home office flat rate for employees for tax-related expenses from five to six euros per day. This can be claimed for up to 210 working days.
The Annual Tax Act bundles various regulations every year. This year, it also provides for a new regulation to create a direct disbursement channel, for example for state aid, using the tax identification number. The savings allowance of currently 801 euros will be significantly increased.
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