The German Ministry of Finance has published BMF Letter 2021/1286489, providing an extension of the time limits for reinvestment of tax-free reserves. The deadlines are extended by two years if the reserve would otherwise have to be released at the end of the financial year ending after 29 February 2020 and before 1 January 2021. The deadlines are extended by one year if the reserve were to be released at the end of the financial year ending after 31 December 2020 and before 1 January 2022.
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