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"Tax law is as complicated and inscrutable as fog with visibility below 50 meters."
(Heinrich List, ehem. Präsident des BFH)
Our team of experienced tax experts will help you get a clear view in the tax mist. We support you with practical information on the diverse and complex tax issues. Through the regular tax law exchange with the financial and tax administration, experts and users, we always have the latest information for you.
Ulrich Meißner, tax expert of the VDMA (German Engineering Federation), explained the positions and demands of the mechanical and plant engineering industry with regard to tax research promotion in a public hearing of the Finance Committee of the German Bundestag. In a short conversation with the VDMA capital office, he describes his impressions.
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.
On January 22, 2019, the Greens/EFA Group in the European Parliament published a specially commissioned study to show that companies in the EU are effectively far less taxed than the individual tax laws nominally provide for. In many respects, however, this study has serious shortcomings in terms of content and thus leads to incorrect results.
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.
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