Germany published the Tax Relief Act 2022 in the Official Gazette on 27 May 2022, providing a package of tax relief measures to help mitigate the impact of rising energy prices. Measures of the package include:

• Increase in the basic tax-free allowance for 2022 by EUR 363 from EUR 9,984 to EUR 10,347;
• Increase in the employee lump-sum deduction for income tax by EUR 200 from EUR 1,000 to EUR …