The blocking effect of the InvStG vis-à-vis the AStG, taking into account current draft legislation

The scope of the blocking effect of the InvStG vis-à-vis the AStG is unclear and poses considerable difficulties for legal advisors and legal professionals. This makes them all the more eager to look to the tax authorities and legislators for any clarifying statements, instructions, and administrative letters. Against this backdrop, the latest drafts of the Minimum Tax Directive Implementation Act (MinBestRL-UmsG), the Growth Opportunities Act, and the AStG application letter, all published in July of this year and totaling over 250 pages, are desiderata for practitioners seeking legal certainty.