Suchergebnisse für: `loss-carry-back` (16 gefunden)

  7. 23. Januar 2013

    Bill for Revision and Simplification of Corporate Taxation a ...

    A partial compromise was reached by a mediation committee of the two chambers of Parliament leading to a modified Bill for the Revision and Simplification of Corporate Taxation and of the Tax Law on Travel Cost and to acceptance of a modest increase in the basic personal allowance for income tax. The Bundestag has now passed both bills and forwarded them to the Bundesrat for confirmation at its next session, due to be held on February 1, 2013.

    Kategorien: PwC Reports
    Schlagwörter: profit pooling agreement, loss carry-bac ...
  8. 15. März 2025

    Restriction to offset losses from tax deferral models not un ...

    Section 15b Income Tax Act dealing with the restriction of loss utilization for tax deferral models does not presuppose that an investment is not economically sensible or has not proved particularly successful. The restriction for an offset and deduction of losses from tax deferral models is also constitutional in the case of a so-called definitive loss. This was currently decided by the Supreme Tax Court who hereby confirmed its previous case law on this matter.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: loss offset, tax deferral scheme, tax lo ...
  10. 07. November 2025

    Losses incurred prior to harmful acquisition may be carried ...

    The Supreme Tax Court decided that negative income from the financial year in which a harmful acquisition of shares within the meaning of Section 8c Corporation Tax Act takes place is not completely barred as it still can be offset (carried back) against income from the previous year to the extent the losses were incurred prior to the harmful share transfer.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: loss carry-back, harmful share acquisiti ...
  11. 16. Januar 2026

    Restriction to offset losses from tax deferral model in case ...

    In a recent judgment, the Supreme Tax Court held that the loss offset restrictions of Section 15b of the Income Tax Act would come into effect if the investor did not actively participate in the project. This also applies if the initiator of a tax deferral model, as a founding partner, participates on the same terms as the other investors.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: restriction, tax deferral scheme, loss c ...
  16. 21. November 2023

    Bundestag approves Growth Opportunities Act

    On 17 November 2023, the Bundestag approved the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act) in the form recommended by its Finance Committee. The Act will be presented to the Bundesrat on 24 November 2023. It cannot currently be ruled out that the Bundesrat will convene the Mediation Committee to discuss individual provisions of the Act (the climate protection investment premium, in particular, will probably be discussed).

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Corporation tax, Income Tax Act, Growth ...

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