25.11.2024 MoF draft: Questions regarding the income tax treatment of f ... On 15 November 2024 the Federal Ministry of Finance (MoF) has published the draft of an explanatory circular on various issues relating to the tax treatment of fund establishment costs and has sent a corresponding draft circular to certain associations to comment by 12 December 2024. Categories: Official PronouncementsKeywords: investment funds, acquisition
23.03.2013 Costs of aborted acquisition immediately deductible The Supreme Tax Court has held that the costs of an acquisition attempt that came to nothing are immediately deductible without regard to the unanswered question as to whether due diligence costs of a successful acquisition should be capitalised. Categories: Supreme Tax Court casesKeywords: Due Diligence, acquisition
