At the beginning of March 2021, the German Federal Ministry of Finance presented a draft for a so-called “Tax Haven Defence Law”. It is aimed to make tax evasion from Germany considerably more difficult and to establish more tax justice. In the future, individuals and companies shall withdraw from doing business with states or individual territories that violate international tax standards. Among other things, business expenses and income-related expenses relating to tax havens shall no longer be tax-deductible. A newly published article in the German Anwalt Spiegel explains the planned measures, how they might take effect, and whether the draft “Tax Haven Defence Law” might implement a better tax justice.