On 10 June 2022, the German Federal Council (upper house of parliament - Bundesrat) approved the Fourth law for the implementation of tax aid measures to cope with the COVID-19 crisis (the so-called "Fourth Corona Tax Aid Act"). The law was approved by the German Bundestag (lower house of parliament) on 19 May 2022. It will enter into force the day after it is published in the Official Gazette.
Some of the key measures were approved without change from the government draft of the law, incl…