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- Title
Reform der Thesaurierungsbegünstigung nach § 34a EStG und Anpassung des Optionsmodells – Entwurf eines Wachstumschancengesetzes.
- Authors
Cordes, Martin; Glatthar, Marc
- Abstract
The article describes the draft of a Growth Opportunities Act, which provides for a reform of the tax deferral privilege according to § 34a of the Income Tax Act and adjustments to the options model. The authors welcome the legislative initiative from the perspective of family businesses, but point out that clarifications and additions would still be desirable. The draft contains adjustments to make the tax deferral privilege more attractive and reduce the tax burden. Various changes are proposed to increase the volume of tax deferral and reduce the tax burden. It is also discussed that off-balance sheet profit adjustments should not increase the volume of tax deferral.
- Subjects
GERMANY; DEFERRED tax; TAX incidence; BUSINESS tax; CORPORATIONS; FAMILY-owned business enterprises; INCOME tax; LAW; TAX reform
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p681
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051502