The turn of the year 2024/2025 will bring with it a number of tax changes that will affect companies and taxpayers alike. Of particular note is the mandatory introduction of e-invoicing in the B2B sector from January 1, 2025, which is intended to ensure the digital processing of invoices. The Growth Opportunities Act will bring tax relief for companies and employees, while the Fourth Bureaucracy Relief Act will ease the burden on the administration through digital processes and shorter retention periods. Changes such as the reform of the small business regulation and an adjustment to the minimum wage are also on the horizon. Companies need to prepare for new reporting obligations, for example for cash register systems. These and other developments require timely preparation and, if necessary, advice.