15.03.2025 Restriction to offset losses from tax deferral models not un ... Section 15b Income Tax Act dealing with the restriction of loss utilization for tax deferral models does not presuppose that an investment is not economically sensible or has not proved particularly successful. The restriction for an offset and deduction of losses from tax deferral models is also constitutional in the case of a so-called definitive loss. This was currently decided by the Supreme Tax Court who hereby confirmed its previous case law on this matter. Categories: Supreme Tax Court casesKeywords: loss offset, tax deferral scheme, tax lo ...
05.03.2021 Update: Increase of tax loss carry-back and further Corona a ... Third Corona Tax Relief Act: Following the decisions of the coalition committee on 3 February 2021 further Corona aid for companies is planned. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), tax loss carry-b ...
