**§ 260 German Penal Code** Tax Act (StG)

1. The direct federal tax of natural persons shall be assessed annually starting from the calendar year 2001.

2. The deduction of extraordinary expenses incurred in the years 1999 and 2000 shall be made from the taxable income underlying the tax period 1999/2000. Assessments that have already become legally binding shall be revised in favor of the taxable person.