Weekly proceedings in the German Federal Parliament (Bundestag)
In recent developments, the German government has taken significant strides in implementing various legislative measures, with a primary focus on taxation, digital infrastructure, and education.
One of the most notable advancements is the implementation of the DAC 7 Directive, which concerns digital platform reporting. The draft bill to implement this directive has already been enacted and entered into force on January 1, 2023. The German rules closely align with the EU DAC 7, and electronic filing is now mandatory via the federal tax office’s portal, with prior registration required.
Apart from DAC 7, the German government is also working on the DAC 8 Directive, which deals with crypto-asset service providers. A new draft bill for this directive was published on June 26, 2025, with a planned entry into force on January 1, 2026. This directive expands reporting obligations related to crypto-assets and is unrelated to DAC 7.
In the realm of education, the federal government is working towards ensuring the right to education for every child. However, nearly 260 million children worldwide still lack access to basic education. To address this issue, the coalition factions aim to support girls and women's education in partner countries through inclusive education systems, gender-specific awareness campaigns, female teachers, and violence prevention and protective structures.
In terms of digital infrastructure, the German government is pushing forward with its Gigabit Strategy. The aim is to have half of all households and businesses in Germany access a fiber-optic connection for fast internet by 2025.
The government is also discussing a draft bill to adjust the regulations for short-time work allowance to ensure quick introduction of special regulations for short-time work allowance after September 30, 2022. Additionally, a draft bill for the financial stabilization of the GKV includes an additional federal subsidy of two billion euros and a federal loan of one billion euros for 2023.
Furthermore, the federal government is proposing a draft bill to lower the voting age for European elections from 18 to 16. The government also aims to achieve nationwide uninterrupted wireless voice and data services for all end-users by 2026, with particular attention to broadband coverage and usable service quality in rural areas.
Lastly, new transparency rules for financial support will be implemented, and school meals and sustainable electrification of educational institutions will also be ensured. A responsible contact point will be created for organizers of citizens' initiatives, and the minimum age for supporting an initiative can be set at 16 years by member states, with Germany planning to make use of this.
In summary, Germany is making significant strides in various legislative areas, including digital platform reporting, education, and digital infrastructure. The DAC 7 Directive has already been implemented, while the DAC 8 Directive is in the drafting stage. The government is also working on initiatives related to short-time work allowance, financial stabilization, voting age, and digital services.
- The German government is focusing not only on digital platform reporting under the DAC 7 Directive but also on the DAC 8 Directive, which addresses crypto-asset service providers, as evidenced by the new draft bill published on June 26, 2025.
- Beyond digital finance, the German government is pursuing educational opportunities for all children, aiming to ensure the right to education for every child, while also promoting sustainability by ensuring school meals and the electrification of educational institutions.
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