Suchergebnisse für: `loss-carry-back` (14 gefunden)

1. 27. Dezember 2024

   Merger with retroactive tax effect: No offset of profits fro ...

   According to a recent judgment of the Supreme Tax Court, Section 2 (4) sentence 3 of the Reorganization Tax Act also prevents offsetting positive income generated during the retroactive period by the transferring legal entity with a loss carry-back of the acquiring legal entity from the following (post-merger) year.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loss carry-back, retroactive merger
2. 21. September 2016

   Loss carry back in case of change in shareholding during the ...

   The Lower Tax Court of Muenster held that losses incurred during the year in which a harmful change in shareholding took place can be carried back to the previous tax year.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loss carry-back, change of shareholders, ...
3. 25. Mai 2011

   1999 minimum taxation rules do not affect loss carry-back to ...

   The Supreme Tax Court has held that the 1999 introduction of “minimum taxation” rules limiting loss offset by income type do not apply to a 1999 loss carried back to 1998.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: minimum taxation, loss offset, loss carr ...
4. 05. März 2021

   Update: Increase of tax loss carry-back and further Corona a ...

   Third Corona Tax Relief Act: Following the decisions of the coalition committee on 3 February 2021 further Corona aid for companies is planned.

   Kategorien: Official Pronouncements

   Schlagwörter: Coronavirus (COVID-19), tax loss carry-b ...
5. 16. Juni 2020

   Federal Cabinet releases draft bill for post-covid stimulus ...

   The German Federal Cabinet has released the draft bill on the crisis management package aimed at mitigating the economic impact of the COVID 19 pandemic.

   Kategorien: Official Pronouncements

   Schlagwörter: Coronavirus (COVID-19), loss carry-back, ...
6. 17. Februar 2022

   Fourth Corona Tax Relief Act - Draft Bill - UPDATE!!

   The German Federal Ministry of Finance has presented the draft bill for a fourth act implementing tax relief measures to address the Corona crisis (Fourth Corona Tax Relief Act) the following tax measures,inter alia, are envisaged:

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: Coronavirus (COVID-19), Loss relief, Inc ...
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 ...
9. 04. Juni 2020

   Government Coalition Committee agrees Crisis Management Pack ...

   In the night of 3-4 June, coalition partners CDU/CSU and SPD agreed on a crisis management package to mitigate the economic impact of the COVID 19 pandemic.

   Kategorien: Official Pronouncements

   Schlagwörter: Coronavirus (COVID-19), Corporation tax, ...
10. 20. Juni 2022

    Update: Traffic Light Coalition Agreement

    On November 24, the SPD, the Greens and FDP concluded their coalition talks. The party membership of the three parties have yet to approve the Coalition Agreement. Members of the Green party can vote on the Coalition Agreement and the proposals for personnel in the ten days following 24 November 2021.

    Kategorien: Tax & Legal News

    Schlagwörter: Income Tax Act, Business taxation, coali ...
11. 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 ...
12. 18. März 2011

    Common Consolidated Corporate Tax Base (CCCTB)

    The European Commission has published a proposed CCCBT directive to allow groups active in more than one member state to opt for taxation on a single, consolidated tax base to be allocated over member states on a set formula. Assessment and collection would be by each member state under its own rules and at its own rates.

    Kategorien: From Europe

    Schlagwörter: CCCTB, EU tax consolidation
13. 27. Februar 2024

    Growth Opportunities Act: Dispute to continue despite compro ...

    In its session of 21 February 2024, the Mediation Committee of the Bundestag and Bundesrat concluded its negotiations in relation to the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness

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

    Schlagwörter: Corporation tax, trade tax, Income Tax A ...
14. 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 ...