Category: Tax

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Balance sheet

Definition and legal basis The balance sheet is a key accounting instrument and is defined in the German Commercial Code (HGB) in Section 242 ff. ...

Withholding tax

Opt

Definition and legal basis In VAT law, opting refers to the waiver of VAT exemption and the voluntary decision to become taxable. Legally, this is ...

Withholding tax

Withholding tax

Withholding tax is a tax collection procedure in which tax is withheld directly at the source of income and paid to the relevant tax office. ...

Foreign Tax Act (AStG)

Foreign Tax Act (AStG)

Definition and legal basis: The Foreign Tax Act (AStG) is a German tax law that regulates the taxation of cross-border situations. It was introduced in ...

Withholding tax

Withholding tax

Definition and legal basis: The flat-rate withholding tax is a special form of taxation of investment income in Germany. It was introduced in 2009 as ...

Business split

Business split

Definition and legal basis: A business split is a construct under tax law in which a single business is divided into two legally independent companies: ...

Organschaft

Organschaft

Definition and legal basis: The fiscal unity is a tax construct that allows several legally independent companies to be combined into a single tax entity. ...

Amortization

Amortization

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 ...

Research tax allowance

Research tax allowance

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 ...

Withholding tax

Withholding tax

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 ...

Capital gains tax

Capital gains tax

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 ...

Income tax

Income tax

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 ...

Business tax

Business tax

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 ...

Loss deduction

Loss deduction

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 ...

Corporate income tax

Corporate income 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 ...

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