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- Title
Zum gewerbesteuerlichen Bankenprivileg.
- Authors
Stephani, Benjamin
- Abstract
The article discusses the application of the banking privilege in determining the trade income of a company. It is stated that the banking privilege does not require the company to generate higher profits from banking activities compared to other activities, but rather that the assets from banking activities and the acquisition of monetary claims outweigh the assets from other activities. The Federal Fiscal Court has ruled that the banking privilege can also be claimed by group financing companies not subject to banking supervision. There has been a discussion about whether the definition of a "credit institution" should be based on the overall activities of the company or on the comparison of assets. The Federal Fiscal Court decided that for the application of the banking privilege, the assets from banking activities must outweigh the assets from other activities.
- Subjects
BANK mergers; BANKING industry; BANK assets; FEDERAL courts; FINANCE companies
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p537
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061112