Tax Euro Smoothing Act (StEugIG)

In the tax laws, numerous amounts are given in monetary value (e.g. also in the case of exemptions, exemption limits and lump sums). In the course of the conversion from the D-Mark to the Euro, the DM amounts had to be converted to Euro amounts in all tax laws. This has happened with the StEug1G. Law of December 19, 2000, BGB1. 2000 Part I, p. 1790. Individual amounts have also been changed in other amending laws.

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