Among other things, the draft bill of the Annual Tax Act 2024 aims to bring two VAT exemption provisions into line with Union law. Sec. 4 para. 8 lit. a and g of the German VAT Act is to be amended in line with the clear wording of the EU VAT Directive to include the management of credits and credit guarantees by the creditor. Additionally, the draft bill concerns the VAT exemption of business operating aid for farmers and foresters. Sec. 4 para. 27 lit. b of the German VAT Act should be made neutral in terms of legal form and in line with Union law to the extent that it covers services provided by individual operational helpers acting as sole proprietors.