Suchergebnisse für: `loss-forfeiture` (18 gefunden)

  2. 11. Juni 2024

    No application of loss forfeiture rules for losses allocated ...

    The loss forfeiture rules of Section 8c of the Corporation Tax Act in the version valid for 2014 are not applicable to deductible losses which are allocated to a corporation as partner of a limited partnership pursuant to Section 15a Income Tax Act. With this decision, the Supreme Tax Court contradicts the view of the tax administration.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: partnership income, Loss relief
  3. 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 ...
  4. 03. Juli 2018

    Exemption of loss forfeiture for troubled businesses not ill ...

    The ECJ overturned an earlier judgment of the European General Court and held that the German tax legislation concerning the possibility of a loss-carry forward to future tax years despite a harmful share acquisition in cases of a rescue plan to save the company from insolvency – known as the salvage clause - is not illegitimate state aid.

    Kategorien: From Europe
    Schlagwörter: loss forfeiture, troubled businesses, il ...
  15. 13. Januar 2017

    Amendment of tax loss utilisation rules for corporations

    Under certain conditions, changes in shareholders and the admission of new investors will in future be possible without giving rise to a forfeiture of losses carried-forward. On 23 December 2016 the Act for the Further Development of Tax Loss Utilisation for Corporations was published after having been adopted by the German Parliament (Bundestag and Bundesrat) on 20 December 2016.

    Kategorien: PwC Reports, Legislation
    Schlagwörter: Corporation tax, curtailment of losses, ...

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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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