Tax & Legal

Categories: All (2 found)

1. 25.06.2021

   Bundesrat approves the Act to Modernise Corporate Income Tax

   UPDATE: In its session on 25 June 2021, the Bundesrat gave its approval to the Act to Modernise Corporate Income Tax Law. The Bundesrat thus followed the recommendation of the Finance Committee. The law is should enter into force on 1 January 2022.

   Categories: Official Pronouncements

   Keywords: Corporation tax, tax group, Exchange rat ...
2. 17.03.2017

   Write-downs to fair market value resulting from foreign exch ...

   Where a company, which has acquired investment units in US dollar denominated equity funds, writes down the value of the investment units to their fair market value following an unfavourable development in the foreign currency exchange rate, the company must add the write down back off-balance sheet.

   Categories: Supreme Tax Court cases

   Keywords: Corporation tax, Off-balance sheet add b ...