Application provisions

(1) The following apply from 1 January 2020: 1. section 2(8), fifth sentence, (9) and (13), 2. section 6(1), (2), (4), first sentence, (5), second sentence, (6a) and (7), fourth sentence, 3. section 8(4), 4. section 11(1), 5. section 15(2), first sentence and (4), 6. section 17(1), first to third sentences, 7. section 20(1), (3), (3a) and (4), 8. section 30(3), 9. section 31(1) and (3), 10. section 35, 11. section 36(4), 12. section 42(1) and (2), 13. section 52(2), 14. section 56(3a) and (6), fourth sentence, in the version of Article 17 of the Act of 12 December 2019 (Federal Law Gazette I, p. 2451). Deferrals granted up to and including 31 December 2019 under section 52(2), fourth sentence, in the version in force on 17 December 2019, remain unaffected.
(2) The following apply from 1 January 2021: 1. section 1(2), second sentence, 2. section 10(5), 3. section 22(2), third to sixth sentences and (3), 4. section 37(2) and (3), 5. section 42(1), second sentence and (2), third sentence, 6. section 49(1), third sentence, 7. section 56(6), third to sixth sentences, in the version of Article 10 of the Act of 21 December 2020 (Federal Law Gazette I, p. 3096).
(3) Section 7(4), third sentence and (5), first sentence, and section 11(1), third and fourth sentences, in the version of Article 3 of the Act of 2 June 2021 (Federal Law Gazette I, p. 1259), apply from 1 July 2021. On submission of a status certificate that does not contain the particulars under section 7(4), third sentence, in the version of Article 3 of the Act of 2 June 2021 (Federal Law Gazette I, p. 1259), a refund under section 7(5) is excluded from 1 July 2021.
(4) Section 26, no. 4, letter (j), no. 5, second sentence and no. 7, second sentence, in the version of Article 5 of the Act of 3 June 2021 (Federal Law Gazette I, p. 1498), applies from 2 August 2021.
(5) Section 43(2), in the version in force on 30 June 2021, applies for the last time for the 2021 assessment period.
(6) The following apply from 1 January 2022: 1. section 1(3), second sentence, 2. section 2(16), 3. section 20(3a), second sentence, in the version of Article 4 of the Act of 25 June 2021 (Federal Law Gazette I, p. 2050).
(7) The following apply from 1 January 2023: 1. section 26, 2. section 29(1) and (4), 3. section 33(1), 4. section 42(5), first sentence, 5. section 45(3), in the version of Article 14 of the Act of 16 December 2022 (Federal Law Gazette I, p. 2294).
(8) Section 4(2), no. 1a and section 26 no. 7a, in the version of Article 25 of the Act of 27 March 2024 (Federal Law Gazette 2024 I, no. 108), apply after 27 March 2024. Section 6(5), first sentence, no. 1, in the version of Article 25 of the Act of 27 March 2024 (Federal Law Gazette 2024 I, no. 108), applies for the first time to profits from the disposal of units within the meaning of section 49(1), no. 2, letter (e), double letter (cc) of the Income Tax Act, where the disposal occurs after 27 March 2024, and only insofar as the profits are based on changes in value occurring after 27 March 2024. Section 43(1), in the version of Article 25 of the Act of 27 March 2024 (Federal Law Gazette 2024 I, no. 108), applies for the first time to financial years beginning after 31 December 2024. Section 2(9a), in the version of Article 25 of the Act of 27 March 2024 (Federal Law Gazette 2024 I, no. 108), applies from 1 January 2025.
(9) Section 51(5), third to eighth sentences, in the version of Article 30 of the Act of 23 October 2024 (Federal Law Gazette 2024 I, no. 323), applies from 1 January 2025. Section 51(2) and (3), in the version of Article 30 of the Act of 23 October 2024 (Federal Law Gazette 2024 I, no. 323), applies to financial years of the special investment fund beginning after 31 December 2024.
(10) In the version of Article 11 of the Act of 2 December 2024 (Federal Law Gazette 2024 I, no. 387), the following apply: 1. section 17(1), fourth sentence, from 6 December 2024, 2. section 8(4), second sentence, section 10(6), section 20(4) and (4a), section 22(1), second sentence and (3), first sentence, section 36(5) and section 56(3a), from 1 January 2025, 3. section 6(4), first sentence, to income accruing to an investment fund in a financial year beginning after 31 December 2024, 4. section 36(1), first sentence, no. 2, to income accruing to a special investment fund in a financial year beginning after 31 December 2024, 5. section 36(1), first sentence, no. 3 and (3), third sentence, to profits from the disposal of currencies with performance delayed in time, where the obligatory contract is validly concluded in financial years of the special investment fund beginning after 31 December 2024, 6. section 36(3), second sentence, to disposal transactions in which the assets are acquired in financial years of the special investment fund beginning after 31 December 2024, on the basis of an obligatory contract or equivalent legal act validly concluded after that date, 7. section 19(3), for the first time to cases in which the investor's unlimited tax liability ends after 31 December 2024, the investment units are gratuitously transferred after 31 December 2024, or the exclusion or restriction of the Federal Republic of Germany's right of taxation as regards the profit from the disposal of the investment units occurred after 31 December 2024, and 8. section 49(5), for the first time to cases in which the investor's unlimited tax liability ends after 31 December 2024, the special investment units are gratuitously transferred after 31 December 2024, or the exclusion or restriction of the Federal Republic of Germany's right of taxation as regards the profit from the disposal of the special investment units occurred after 31 December 2024.
(11) In the version of Article 28 of the Act of 4 February 2026 (Federal Law Gazette 2026 I, no. 33), the following apply: 1. section 1(2), second sentence, section 2(9), sixth sentence, section 7(4), second sentence and section 26 no. 4, letters (g), (h) and (j), no. 6, second sentence and no. 7a, from 10 February 2026, 2. section 4(2), no. 1a, section 6(3), first sentence, no. 3, (4), first sentence, no. 5, (5), (5a) and (7), fifth sentence, section 7(2), second sentence, section 8(1) and (2), second sentence, section 10(1), first and second sentences and (2), second sentence, section 15(2), second sentence and (3), section 30(5), second sentence and section 33(4), third sentence, to income accruing to an investment fund or a special investment fund in a financial year beginning after 9 February 2026, and 3. section 6(4), first sentence, no. 4, to income accruing to an investment fund or special investment fund in a financial year beginning after 9 February 2026, insofar as the profits from the disposal of units within the meaning of section 49(1), no. 2, letter (e), double letter (cc) of the Income Tax Act originate from a disposal occurring after 27 March 2024, and only insofar as the profits are based on changes in value occurring after 27 March 2024.
(12) Section 37(1), third sentence, in the version of Article 7 of the Act of 22 December 2025 (Federal Law Gazette 2025 I, no. 353), applies for the first time to financial years beginning after 23 December 2025.