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Check sources carefully

A year in a headline does not establish the legal position. This reading guide helps you distinguish current rules, draft legislation and practical recommendations.

Current lawGovernment draft · not yet lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

You find a claim about cash-register obligations. Check its origin using a source log that later readers can also follow.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date
  1. Acts and ordinances

    Example

    Record the claim and place the relevant official reference alongside it; a search-result summary is not sufficient for this.

    Your notes
  2. Draft and political announcement

    Example

    Record the status: statute, regulation, draft or announcement. Do not treat different document types as equivalent.

    Your notes
  3. Editorial status

    Example

    Enter the publication date and your access date separately, then look for a more recent official version.

    Your notes

What you take away

A source log with claim, reference, status and two dates. Unresolved contradictions are passed on as open questions.

Still open / contact person

For your conversation

  1. Acts and ordinances

    For duties currently in force, the authoritative legal wording comes first. Explanations help with understanding but cannot replace an assessment of the individual case.

  2. Draft and political announcement

    Proposed changes are clearly labelled. This website does not treat an approved government draft as an already enacted law.

  3. Editorial status

    The date on this page indicates the editorial reference date. Official publications are authoritative for subsequent legal changes and the current stage of the legislative process.

  4. Found an error or a newer source?

    Send us the relevant passage and, if possible, a link to the official publication so that we can check your feedback.

Official sources

kassenpflicht-aktuell.de

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.