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- Title
Verfassungsfragen bei der Reform des Kapitalertragsteuerabzugsverfahrens durch das Abzugsteuerentlastungsmodernisierungsgesetz (Teil II).
- Authors
Drüen, Klaus-Dieter
- Abstract
The article focuses on the constitutional issues in the reform of the capital gains tax deduction procedure through the Germany Abzugsteuerentlastungsmodernisierungsgesetz (Part II). It mentions that the doubts exist about the extension of the information obligations of the credit institutions in the case of tax deduction through section 45b Einkommensteuergesetz, and lowering of the liability requirements for incorrect information and electronic data reports.
- Subjects
CAPITAL gains tax laws; INCOME tax deductions; TAX reform; TAX laws
- Publication
FinanzRundschau, 2021, Vol 103, Issue 14, p671
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2021-1031403