332 NEWSLETTER 2021 for them. They will also not submit an annual income tax return for these earnings or, if they do submit a return for other incomes, they will not include these earnings in their returns. In this context, the new regulation ensures that these earnings are taxed more easily, the risk of obtaining unregistered income is prevented, and certainty is ensured in the eyes of taxpayers. Since the relevant regulation will be applied as of 01.01.2022, it is important that affected taxpayers and banks are informed about this topic.
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