Suchergebnisse für: `group-clause` (7 gefunden)

1. 05. Dezember 2017

   Final circular published by Federal Ministry of Finance on a ...

   On 30 November 2017, the Federal Ministry of Finance published the final version of its circular on the application of the loss forfeiture rules according to Section 8c of the Corporation Tax Act (CTA), including comments on the Hidden Reserve Clause and the Group Clause. This circular replaces the circular on this subject from 4 July 2008.

   Kategorien: Official Pronouncements

   Schlagwörter: share acquisition, loss forfeiture, hidd ...
2. 06. Dezember 2017

   Tax & Legal Newsflash - 5 December 2017

   Federal Finance Ministry circular on the loss forfeiture rules (Sec. 8c CTA)

   Kategorien: Tax & Legal Newsflash

   Schlagwörter: loss forfeiture rules
3. 10. Juli 2023

   Discussion draft for a law amending the Real Estate Transfer ...

   The Federal Ministry of Finance has sent the Federal States (“the Länder”) a draft bill to amend the Real Estate Transfer Tax Act for discussion. The main points of this bill are set out below: However, the draft may still be subject to changes in the discussion process or may even fail altogether.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Real Estate, real estate transfer tax, s ...
4. 07. Juni 2024

   Federal Cabinet approves government draft of the Finance Act ...

   At its meeting on 5 June 2024, the Federal Cabinet adopted a government draft for the Finance Act 2024 (FA 2024). Despite numerous revisions, the material amendments from the original draft from 8 May 2024 have been limited. The main changes are shown in italics and red in the following summary of the government draft in italics and red.

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Real Estate, trade tax, General Tax Code ...
5. 05. Juni 2024

   Update: Federal Ministry of Finance publishes draft bill for ...

   On 17 May 2024, the Federal Ministry of Finance (MoF) sent a draft bill for the Finance Act 2024 (FA 2024) to the professional associations for comments by 24 May 2024. The draft has now also been published on the MoF website. The law is intended to implement changes to various areas of German tax law which need adjustment. The focus is on adjustments required by EU law and case law of the European Court of Justice (ECJ), the German Federal Constitutional Court, and the German Supreme Tax Court. Furthermore, follow-up amendments to previous legislative changes will be made. This blog summarises the key content. - Meanwhile the Federal Cabinet has approved the draft bill (see Update further below at the end of this post).

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: real estate transfer tax, trade tax, Reo ...
6. 25. Oktober 2024

   Bundestag adopts Finance Act 2024

   Following the recommendation of its Finance Committee, the Bundestag adopted the Finance Act 2024 (FA 2024) in an amended version on 18 October 2024.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: RETT, General Tax Code, Income Tax Act, ...
7. 05. September 2023

   Federal Cabinet approves government draft of the Growth Oppo ...

   At its closed-door meeting in Meseberg on 30.8.2023, the Federal Cabinet adopted the government draft for a law to enhance growth opportunities, investment, and innovation as well as tax simplification and tax fairness (Growth Opportunities Act).

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Climate Change, interest limitation, RET ...