December if everything goes well, 2026 if something goes wrong or if the German government decides to change its tax policy.
While a reform of the taxes is overdue, I would not give too much credence to Ocean when he rambles about his living situation hitting the development of WIAB and SG. Ocean is nearly as good in blame shifting and sucking excuses out of his fingers as he is making great renders.
While our nation has problems, mainly due to a politicians and media bubble more intent on warming and keeping their seats than making better policies, most of what Ocean tells about Germany is overblown, edge cases and sometimes plainly wrong.
Take the age rating debacle: Some weeks ago an indie developer (1 person, maybe 2 persons at most) coughed up the money for getting his game USK-rated. He had no problems getting a 16+ rating despite a part of the game is a stripclub, with strippers doing strippy things

there. With the USK 16 rating in his pocket, he went to several gaming portals and got EAed without fuss, since an USK rating carries weight in these dark days for AVNs.
Now look at Ocean, who failed in getting a Steam PG16 for a completely sanitised, boring and sterile SG, when our afternoon soaps have racier content. Had Ocean secured an USK 16 (even 18 would have been unproblematic) rating, which even the earlier SG and WIAB would have had no problems getting, before going to Steam, he would have avoided the debacle that followed! (besides SG and WIAB would have been buyable on German Steam)
As said, official USK ratings carry weight. Steam would have simply put it on the site, maybe some minor corrections, e.g. what preview pics can be shown, but it would have been easy to get the games approved. With a proper USK rating Steam is and feels on the secure side, because if there is trouble they can point to the USK rating.