With the extension to the SanInsKG, the legislator supplements the previous COVInsAG, which until now contained only provisions to mitigate the effects of the COVID-19 pandemic. The focus is on further temporary regulations in the InsO and the StaRUG to alleviate the economic consequences of the war in Ukraine and the resulting price increases and uncertainties, particularly in the energy and raw materials markets. The new edition not only comments on the Corona tax relief laws I, II, and III as before but also on the Corona tax relief law IV and takes into account crisis tax law. Furthermore, selected criminal offenses are commented on with special consideration of the suspension regulations in the COVInsAG and SanInsKG. In addition, the practical commentary addresses the interim developments in case law and literature regarding the pandemic legislation that continues to have an impact in legal practice. The editors and authors aim to provide practical commentary on the provisions of the SanInsKG, highlighting any gaps or inconsistencies and offering solutions. The author team consists of experienced lawyers who are well-acquainted with the relevant legal fields and practice areas, including consumers, small businesses, and large corporations, based on long-term experience.