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 ...

Withholding tax

Opt

Definition and legal basis In VAT law, opting refers to the waiver of VAT exemption and the voluntary decision to ...

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 ...

Organschaft

Organschaft

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

Amortization

Amortization

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

Business tax

Business tax

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

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