BStBK_Sommersymposium_Steuergesetzgebung_Dr_Martin_Strahl.pdf

Here are the key points summarized:

I. Steuermodernisierungsgesetz

• Reform of the tax system to simplify and reduce bureaucracy
• Key points:
  • Increase in minimum wage exemption for small businesses
  • Simplification of tax returns for freelancers and small businesses
  • Reduction of tax rates for certain income sources

II. Abzugsteuerentlastungsmodernisierungsgesetz

• Reform aimed at reducing bureaucracy and simplifying tax procedures
• Key points:
  • Increase in tax exemption threshold for small businesses
  • Simplification of tax returns for freelancers and small businesses
  • Reduction of bureaucratic hurdles for taxpayers

III. Bürokratieabbau im Steuerrecht

• Package of measures aimed at reducing bureaucracy and simplifying tax procedures
• Key points:
  • Faster provision of tax information by the authorities
  • Simplification of accounting rules for small businesses
  • Reduction of bureaucratic hurdles for taxpayers

Note: These summaries are based on my understanding of the German text, but please keep in mind that a direct translation might not fully capture the nuances and complexities of the original document.