JStG 2022: But no statutory reversal of current Federal Fiscal Court (BFH) case law on Sec. 6 (5) of the German Income Tax Act (EStG)

On December 2, 2022, the German parliament adopted the Annual Tax Act 2022 without any adjustments to Section 6 (5) of the German Income Tax Act (EStG), so that the case law of the Federal Fiscal Court (BFH) on the blocking periods of Section 6 (5) sentences 4 and 6 of the German Income Tax Act (EStG), which is positive from the point of view of taxpayers, continues to apply. The article summarizes the background of the statutory regulation, the current case law of the BFH and the planned, but fortunately not implemented, regulations of the Annual Tax Act.