Profit and loss account (P&L)
Definition and legal basis The income statement is a key accounting tool and is defined in Section 275 of the ...
Definition and legal basis The income statement is a key accounting tool and is defined in Section 275 of the ...
Definition and legal basis The balance sheet is a key accounting instrument and is defined in the German Commercial Code ...
Definition and legal basis In VAT law, opting refers to the waiver of VAT exemption and the voluntary decision to ...
Withholding tax is a tax collection procedure in which tax is withheld directly at the source of income and paid ...
Definition and legal basis: The Foreign Tax Act (AStG) is a German tax law that regulates the taxation of cross-border ...
Definition and legal basis: The flat-rate withholding tax is a special form of taxation of investment income in Germany. It ...
Definition and legal basis: A business split is a construct under tax law in which a single business is divided ...
Definition and legal basis: The fiscal unity is a tax construct that allows several legally independent companies to be combined ...
Definition and legal basis: Depreciation, also known as depreciation for wear and tear (AfA), is a tax and business concept ...
Definition and legal basis: The research tax allowance is an instrument for promoting research and development (R&D) in companies. It ...
Definition and legal basis: Withholding tax is a form of tax collection in which the tax is withheld directly at ...
Definition and legal basis: Capital gains tax is a special form of income tax or corporation tax levied on investment ...
Definition and legal basis: The retention allowance is a tax regulation that enables partnerships and sole proprietorships to pay tax ...
Definition and legal basis: Income tax is a direct tax on the income of natural persons and is one of ...
Definition and legal basis: The advance VAT return is a provisional tax return that entrepreneurs must regularly submit to the ...
Definition and legal basis: The sale of an investment refers to the sale of shares in a company, typically in ...
Definition and legal basis: Trade tax is a real tax levied by municipalities on the objective earning power of a ...
Definition and legal basis: The deduction of business expenses is a fundamental principle of tax law that enables entrepreneurs and ...
Definition and legal basis: The loss deduction is a tax law instrument that allows taxpayers to offset losses from one ...
Definition and legal basis: Corporation tax (KSt) is a tax on the income of legal entities, in particular corporations such ...
5.0 59 reviews