BDO Updates on 2025 Tax Legislation and New EU Regulations
BDO has released an update detailing significant tax changes for 2025 and upcoming EU regulations, including DAC8 and PPWR. Seminar recordings and materials are available.
On December 19, 2025, BDO AG Wirtschaftsprüfungsgesellschaft, a global professional services firm, published an update summarizing key tax legislative changes and outlooks for 2025 and 2026. The report addresses tax law adjustments, including the Tax Change Law 2025 and new regulations impacting revenue taxes. It also provides an outlook on tax policy for 2026 and details changes in VAT law, such as new rules for the taxation of gastronomy services.
The update also covers significant EU-level directives. The DAC8 directive introduces new transparency requirements for crypto-asset service providers (CASP), mandating the collection, verification, and reporting of tax-relevant customer and transaction data to tax authorities starting January 1, 2026. This is being implemented in Germany through the Crypto Asset Tax Transparency Act (KStTG). Furthermore, the new EU Packaging and Packaging Waste Regulation (PPWR) will impose stricter requirements on packaging for all companies distributing packaged goods within the EU.
BDO's insights also delve into specific legal cases and interpretations. This includes a Federal Fiscal Court ruling from September 25, 2025, concerning the extended deduction for income derived from renting out operational equipment connected to real estate. Additionally, a new preliminary ruling request before the General Court of the EU examines the interpretation of EU law regarding the exchange of services and its compatibility with national regulations in Romania.
The firm also notes the European Parliament's approval on December 16, 2025, of amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). These directives will require implementation into national law by member states following their publication in the Official Journal of the EU.
On the national legislative front in Germany, the Federal Council approved several key laws on December 19, 2025. These include the Tax Change Law 2025, the Minimum Tax Adjustment Law (which encompasses amendments to the Minimum Taxation Act and other tax laws), and the DAC8 Implementation Act. A law aiming to modernize and digitalize the fight against undeclared work was also approved, indicating a busy legislative period impacting businesses operating in Germany.