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GermanyDeutscher Steuerberaterverband e.V.

DStV tracker: five tax bills advance at once

DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.

By Taxxa AI OyPublished 1 October 2026

Tax Legal & Corporate

The German Tax Advisers' Association (DStV) has published its 1 October 2026 legislation tracker, and it shows five federal tax bills moving at onceDstv — with the income-tax reform, the cash-register mandate and the application-free child benefit all reaching new procedural milestones.

The draft Income Tax Reform Act 2027 (Einkommensteuerreformgesetz 2027) implements, in the DStV tracker's words, parts of the coalition committee's tax results of 2 July 2026. Its headline items, as the tracker lists them, are higher basic and child allowances, a reformed tariff that keeps the subsistence minimum tax-free, and higher child benefit — from EUR 259 to EUR 267 monthly from 2027Dstv and EUR 272 from 2028Dstv — partly financed by a higher top (Reichensteuer) rate. Also listed are a higher maximum basic wage for tax-favoured Sunday and holiday bonuses, a higher employee lump sum, lower deductions and caps for craftsmen services, a higher flat-rate tax on mini-jobs from 2% to 5%, and a special trade-tax apportionment scale for data-centre operators. The federal government's bill of 4 September 2026 (BR-Drs. 507/26) follows a 19 August 2026 BMF ministerial draft (Referentenentwurf); first Bundestag reading is expected on 8 October 2026Dstv (BT-Drs. 21/8235).

The cash-register bill introduces a register duty (Kassenpflicht) from 1 January 2027Dstv for businesses with total turnover above EUR 100,000Bstbk, using electronic recording systems with a certified technical security device — plus a new notification duty, fines and tax-criminal provisions as the DStV tracker summarises, hardship exemptions, an enabling act for an exemption ordinance, a switch from paper receipts to a duty to provide receipts from 1 January 2028Dstv, and changes to delay money (Verzögerungsgeld) including a new reallocation charge (Verlagerungsgeld). The government's bill of 23 September 2026, published on the BMF homepage at cabinet stage, follows the 7 August 2026 drafts; the DStV links its president's NWB editorial of 2 October 2026 and its 13 August 2026 statement S 07/26.

The Annual Tax Act 2026 (Jahressteuergesetz 2026) bundles mostly technical single measures: procedural relief for licence-fee withholding relief under section 50c of the Income Tax Act (Einkommensteuergesetz), a higher registration threshold under the Research Allowance Act, an adjusted interest rate for full interest under section 233a of the Fiscal Code (Abgabenordnung) as the DStV tracker lists, AI use by tax authorities under section 29c, unreduced child allowances for EU/EEA-resident children, child-benefit claims of EU/EEA and Swiss nationals under section 62(1a), and a re-regulation of the VAT group (Organschaft) under section 2 of the Turnover Tax Act (Umsatzsteuergesetz). The DStV links its 26 June 2026 note and 15 June 2026 statement S 06/26 as listed in the tracker.

Two further bills complete the picture: the early-start pension (Frühstartrente), a capital-funded old-age provision starting at age six with state contributions for every child, and the application-free child benefit, under which the Familienkasse waives the application after a birth and receives extended data transmissions under the once-only principle — already approved by the Bundesrat (BR-Drs. 491/26(B))Dstv.

The legal basis is one closing sentence: all five bills are drafts or pending legislation tracked by the DStV as of 1 October 2026Dstv, with no official-journal publication located for any of themDstv.

Advisers should diary the three application milestones (8 Oct 2026, 1 Jan 2027, 1 Jan 2028) and prepare affected clients above EUR 100,000 turnover for the coming register duty.

Sources