A significantly reduced version of the Growth Opportunities Act passed the Bundesrat on 22 March 2024 after mediation, entering force the following day. Key provisions: expanded loss-offset rules, increased thresholds for small-business simplified accounting, extended degressive depreciation on moveable assets, and mandatory e-invoicing for domestic B2B transactions from 2025.
Businesses and self-employed residents; affects bookkeeping and invoicing obligations from 2025.
Primary: Bundesministerium der Finanzen ↗
Corroborating: Bundesregierung (Federal Government) ↗ · Bundesgesetzblatt (Federal Law Gazette) ↗
Verified 2026-04-18 · methodology · report a correction