Germany published the Second Law (Act) amending the Tax Code and the Introductory Law to the Tax Code in the Official Gazette on 21 July 2022. The law entered into force on 22 July. As previously reported, the law amends the per annum interest rate on back taxes and tax refunds, which was found unconstitutional by the Federal Constitutional Court in July 2021. The Court found that the interest incurred on back taxes and the interest paid for tax refunds pursuant to § 233a in conjunction with…