Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleThesaurierungsbegünstigung: Keine Thesaurierungsbegünstigung bei negativem zu versteuernden Einkommen.AbstractThe article reports that accumulation benefit on negative taxable income cannot be claimed if there are benefits that can be promoted in Germany.SubjectsGERMANY; INCOME tax laws; TAXATIONPublicationFinanzRundschau, 2018, Vol 100, Issue 19, p907ISSN2567-4765Publication typeArticleDOI10.9785/fr-2018-1001910