Archives: Wissensdatenbank

Definition and legal basis: The research tax allowance is an instrument for promoting research and development (R&D) in companies. It was introduced in Germany with ...

Definition and legal basis: Depreciation, also known as depreciation for wear and tear (AfA), is a tax and business concept for distributing the acquisition or ...

Definition and legal basis: Withholding tax is a form of tax collection in which the tax is withheld directly at the source of the income ...

Definition and legal basis: Capital gains tax is a special form of income tax or corporation tax levied on investment income. It is withheld directly ...

Definition and legal basis: The retention allowance is a tax regulation that enables partnerships and sole proprietorships to pay tax on profits that are not ...

Definition and legal basis: Income tax is a direct tax on the income of natural persons and is one of the most important sources of ...

Definition and legal basis: The sale of an investment refers to the sale of shares in a company, typically in a corporation such as a ...

Definition and legal basis: The advance VAT return is a provisional tax return that entrepreneurs must regularly submit to the tax office. It is used ...

Definition and legal basis: Trade tax is a real tax levied by municipalities on the objective earning power of a commercial enterprise. It is one ...

Definition and legal basis: The deduction of business expenses is a fundamental principle of tax law that enables entrepreneurs and self-employed persons to claim tax ...

Definition and legal basis: Corporation tax (KSt) is a tax on the income of legal entities, in particular corporations such as GmbHs and AGs. It ...

Definition and legal basis: The loss deduction is a tax law instrument that allows taxpayers to offset losses from one assessment period against profits from ...

Definition and legal basis: Mediation is a structured, voluntary process for the constructive resolution of a conflict. The parties to the conflict are supported in ...

Definition and legal basis: Joint litigation is an institution under procedural law in which several persons appear jointly as plaintiffs or defendants in civil proceedings. ...

Definition and legal basis: Main intervention and secondary intervention are procedural instruments that allow third parties to participate in ongoing civil proceedings. Both institutes are ...

Definition and legal basis: Enrichment law is a sub-area of the law of obligations and regulates the reversal of unjustified transfers of assets. It is ...

Definition and legal basis: Adjudication is an alternative dispute resolution procedure that is particularly widespread in Anglo-Saxon jurisdictions, especially in the UK. It is a ...

Definition and legal basis: Vindication, also known as a claim for restitution, is a central legal institution of property law. It refers to the claim ...

Definition and legal basis: Offsetting is a legal institution under the law of obligations by which two mutual claims are extinguished insofar as they coincide. ...

Definition and legal basis: The statute of limitations is a legal institution that limits the period within which a claim can be enforced in court. ...