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- Title
Update Thesaurierungsbegünstigung (§ 34a EStG) und Option zur Körperschaftsteuer nach Verabschiedung des Wachstumschancengesetzes.
- Authors
Cordes, Martin; Glatthar, Marc
- Abstract
The article "Update on the tax-privileged accumulation (§ 34a EStG) and the option for corporate tax after the adoption of the Growth Opportunities Act" deals with the changes in German tax law regarding the tax-privileged accumulation and the option for corporate tax. The Growth Opportunities Act made adjustments to achieve the goal of a tax treatment that is neutral with regard to legal form. Changes were also made to the regulations concerning the option for corporate tax. The article addresses various aspects of the taxation of corporations and small businesses/professionals. It also explains changes regarding restructuring and gratuitous transfers.
- Subjects
CORPORATIONS; GERMAN language; TAXATION; CORPORATE tax laws; PROFESSIONAL employees; TAX laws
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, p401
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060901