Schlagwörter: loss carry-back (7 gefunden)

1. 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 ...
2. 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
3. 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, ...
4. 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, ...
5. 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, ...
6. 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 ...
7. 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 ...