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At the end of February, the Federal Ministry of Finance finally published a first bill for a tax incentive for research and development.
Section 8c of the German Corporate Income Tax Act (CITA) was amanded by the Annual Tax Act 2018. The reasons of the amandments are rulings of the European Court of Justice and the Federal Constitutional Court in 2017. As a result, there will be changes for the proportional forfeiture of losses in accordance with sec. 8c para. 1 sent. 1 CITA (old version) as well as for the restructuring clause in sec. 8c para 1a CITA.
In June 2018, the Federal Ministry of Finance (BMF) published a new decree dated June 14, 2018 concerning the granting of a suspension of the execution of interest pursuant to sections 233 and 238 (1) AO for interest periods beginning 2015 onwards. This scope is now extended to interest periods beginning 2012 by the new decree of the BMF dated December 14, 2018.
In 2017, the basis for the tax exemption of restructuring profits was already created within German tax legislation(sec. 3a Income Tax Act and sec. 7b Trade Tax Act). However, the entry into force has so far been subject to reservation for reasons of state aid law. In the course of the Annual Tax Act, the regulations are now finally coming into force.
In 2017, the German Federal Fiscal Court ruled that fiscal unities cannot be recognised for tax purposes, in case variable compensation payments will be done to minority shareholders of controlled companies in addition to fixed compensation payments. Now the legislator is reacting with an amendment of sec. 14 para. 2 Coporate Income Tax Act.
Due to a change in German income tax legislation, interest will be determined for taxes on capital gains resulting from sales of certain assets within the meaning of section sec. 6b para.1 of the German Income Tax Act, provided that no reinvestment takes place in other EU/EEA countries. The new regulation already apply from fiscal year 2018 onwards.
As a result of the Family Relief Act, there will be several changes in German income tax legislation, effective as of January 1, 2019 . The changes relate to the areas of the basic allowance, the income tax rate, the child benefit as well as the child allowances.
StB Ulrich Meißner LLM.
StB Ulrich Meißner LLM.
Referent Steuern
Umsatzsteuer, Bilanzsteuer, Energiesteuer, Geschäftsführung Arbeitskreis "Umsatzsteuer"
+49 69 6603 1391
+49 69 6603 2391
Florian Schmidt
Florian Schmidt
Tax consultant
income tax, inheritance tax, trade tax, corporation tax, management working group "tax compliance
+49 69 6603 1415
+49 69 6603 2415