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Title
Das Wachstumschancengesetz – Veröffentlichung im Bundesgesetzblatt.
Abstract
The Growth Opportunities Act has been published in the Federal Law Gazette. It contains value-added tax regulations that have largely remained unchanged. However, there were two amendments: the planned adjustment of the flat rate and input tax lump sum for farmers was not implemented, and the end date for the reduced tax rate for gas and heat supplies was postponed to March 31, 2024. The various changes come into effect at different times.