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- Title
Das BMF-Schreiben zur Option zur Körperschaftsbesteuerung.
- Authors
Böhmer, Julian; Schewe, Benedikt
- Abstract
The BMF letter on the option for corporate taxation has been published. It includes clarifying explanations regarding the personal scope of application of the option regulation. General partnerships and professional partnerships can use the option for taxation as a corporation regardless of their activities. The letter also clarifies that foreign partnerships can generally use the option, even if they do not generate domestic income. A comprehensive proof requirement for the existence of the personal prerequisites for the option is established.
- Subjects
ASSET management; GENERAL partnership; CIVIL law; FOREIGN partnerships; BMF (Company); CORPORATE taxes; BUSINESS partnerships; TAXATION; BUSINESS enterprises; EXPLANATION
- Publication
FinanzRundschau, 2022, Vol 104, Issue 2, p69
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1040205