Tax & Legal

Categories: All (2 found)

1. 20.08.2020

   Federal Ministry of Finance: draft circular on the applicati ...

   The Federal Ministry of Finance has sent the draft of a Ministry circular on the application of Section 8d of the Corporation Tax Act (CTA) – continuance-bound loss carry-forward after loss forfeiture - to the professional associations for comment.

   Categories: Official Pronouncements

   Keywords: loss carry forward, continuance-bound ta ...
2. 15.01.2020

   Cologne Tax Court - no cut-off period for applications for c ...

   The Cologne Tax Court held in its decision (10 V 1706/18) published on 15 January 2020, that the wording of Section 8d (1) Sentence 5 of the Act did not contain a cut-off period according to which the application under Section 8d (1) CTA for continuance-bound loss carry-forwards must be filed in the first tax return - and only there.

   Categories: Tax Court

   Keywords: harmful share transfers, continuance-bou ...