On 30 March 2022, the German Federal Cabinet approved the draft bill to amend the 6% per annum interest on back taxes and tax refunds, which was found unconstitutional from 2014 onwards by the Federal Constitutional Court in July 2021. As previously reported, the Court found that the interest incurred on back taxes and the interest paid for tax refunds pursuant to § 233a in conjunction with § 238(1) first sentence of the Fiscal Code (Abgabenordnung – AO) is unconstitutional insofar as the in…