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GermanyDeutscher Steuerberaterverband e.V.

DStV demands fixes to draft Annual Tax Act 2026 before hearing

Ahead of the 2 November hearing, the DStV demands an application procedure for the VAT group, rejects the 24-month workplace rule, and opposes cash-only deductions and asset-register duties.

By Taxxa AI OyPublished 20 October 2026

Tax

Industry: Across industries

The Deutscher Steuerberaterverband (DStV) welcomes the draft Jahressteuergesetz 2026 (BT-Drs. 21/8283) only in its starting pointsDstv — timely ViDA implementation under Directive (EU) 2025/516 and codification of case law — and warns it otherwise offers businesses no broad reliefDstv. In its statement DStV-Stellungnahme S 08/26 (dated 20.10.2026), prepared for the Bundestag Finance Committee hearing on 02.11.2026Dstv, the association demands that each individual measure be made legally certain, practicable, proportionate and clear in its wordingDstv, and rejects a series of Bundesrat proposals outrightDstv.

The VAT group (Organschaft) rewrite (§ 2c UStG-E) draws six detailed demands. The DStV welcomes the declaration by the controlling company as a new trigger for group effects — ending groups that arise unnoticed by operation of law — and the express admission of partnerships as controlled companies.Dstv But a mere declaration without administrative review still leaves wrongly assumed groups possible, so the association demands an application procedure instead, with the tax office verifying the integration conditions and confirming the group by binding rulingDstv. Loss of group status must take effect only for the futureDstv, notification must be due only promptly after the controlling company learns of it, and the unwinding of wrongly assumed groups must not override the reliance protection of § 176 Abgabenordnung (AO) at least for blameless errors. Prior law stays in force until 31 December 2029 with declarations possible from 1 July 2029 for effect on 1 January 2030; the DStV demands clarification whether existing groups must file a first-time declaration or whether their established practice counts as one.

For the statutory purchase-price allocation for developed land (§ 6f EStG-E), the DStV welcomes the priority of the contractually agreed allocation but calls the exception for allocations that fundamentally miss the real value ratios a fresh source of disputes. It rejects the mandatory Immobilienwertermittlungsverordnung (ImmoWertV)Dstv, questions the statutory BMF allocation aid, and criticises the narrow expert circle and mandatory site inspections — demanding that bank lending valuations also prove a deviating allocation.

The cut of the permanent-assignment period for a first workplace from 48 to 24 months domesticallyDstv (§ 9 Absatz 4 EStG-E) is rejected outrightDstv: two-to-four-year project, construction and assembly assignments and standard 36-month Bundeswehr postings would fall out of the travel-expense regime, while identical foreign assignments keep 48 months. The DStV also criticises the interest-rate rise to 0.3 percent monthly from 2027 under § 238 Absatz 1a AO-E as inadequately derived — welcoming the review of the rate but demanding full disclosure of the Bundesbank data and their weighting plus an automatic, objectively verifiable adjustment — and rejects the downgrade of full re-examination in objection proceedings to a mere option under § 367 Absatz 2 AO-E, and full rejection of objections by general decree under § 367 Absatz 2c AO-EDstv.

On digital service, the DStV demands a statutory active-user-account definition, proof rules against the tax office, and deletion of the fiction that service is effective despite the wrong channel under § 124 Absatz 1 Satz 3 AO-EDstv — and demands that already validly filed paper applications for postal service remain fully effective beyond 31 December 2026 instead of lapsing on 1 January 2027 as the draft provides. Of the Bundesrat's ideas it supports the Thesaurierungsbegünstigung flexibility (extended withdrawal, § 34a EStG), the higher GWG threshold (while demanding 2,500 Euro plus a 2,500–10,000 Euro Sammelposten), tax-neutral transfers subject to Vorbehaltsnießbrauch and between Schwesterpersonengesellschaften — and rejects the building-useful-life curtailment, cash-only deduction of business expenses, mandatory asset registers for cash-basis taxpayers and the extended loss forfeitureDstv.

Legal basis: Regierungsentwurf eines Jahressteuergesetzes 2026 (BT-Drs. 21/8283), DStV-Stellungnahme S 08/26 of 20 October 2026, Bundesrat-Stellungnahme BR-Drs. 447/26(B).

Before the Finance Committee hearing, check which JStG 2026 draft rules affect your clients — group declaration, purchase-price allocation, travel expenses, interest, objections and digital service — and align advice and processes with the DStV demands.

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