The German Ministry of Finance has published the draft bill for the fourth draft law for the implementation of tax aid measures to cope with the COVID-19 crisis (the so-called "Fourth Corona Tax Aid Act"), which was approved by the Federal Cabinet on 16 February 2022. As previously reported, this includes measures to extend the accelerated depreciation (declining-balance method) for movable business assets purchased or manufactured in 2022, the extension of the increased loss carryback relie…