The Resource Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")

Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")

Label
Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
Title
Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
Creator
Subject
Language
eng
Summary
In June 2021, the German legislature introduced the law for the modernization of corporate income taxation ("KoMöG") into German national law. The most significant feature of these new regulations is an option for certain specific partnerships to be taxed like corporations under the rules of the German Corporate Income Tax Act ("check the box"). The authors outline the main aspects of this new check-the-box regime for partnerships and provide an overview of potential consequences that should be considered from an Austrian tax perspective in German-Austrian cross-border scenarios
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 10 ; p. 527-536
http://library.link/vocab/creatorName
  • Blöchle, D
  • Dumser, K
  • Schaffer, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • partnership
  • check-the-box regulations
Label
Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
Instantiates
Publication
Label
Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
Publication

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