Tax & Legal

Kategorien: Alle (2 gefunden)

1. 25. Oktober 2021

   Loss utilisation restriction (Section 2a (1) Sentence 1 No. ...

   According to a decision of the Supreme Tax Court published on 21 October 2021, the loss of a silent partner's contribution, which is reflected as a partial write-down for tax purposes, does not fall within the scope of the loss utilisation restriction under Section 2a (1) Sentence 1 No. 5 in conjunction with Sentence 2 Income Tax Act (ITA).

   Kategorien: Tax Court

   Schlagwörter: investment write-down, silent partnershi ...
2. 25. August 2015

   Non-typical silent partnership excludes company from Organsc ...

   The finance ministry has decreed that a company with an untypical silent partner cannot be a member of a corporation tax group.

   Kategorien: Official Pronouncements

   Schlagwörter: Organschaft, tax group, silent partnersh ...