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- Title
Pillar Two – Nationales Umsetzungsgesetz v. 21.12.2023 – Ausgewählte Aspekte aus Sicht deutscher, international tätiger Familienunternehmen.
- Authors
Cordes, Martin; Geißler, Alexander
- Abstract
The article deals with the national implementation law for the global minimum taxation of multinational corporate groups and its impact on internationally active family businesses. The law leads to increased administrative burdens and additional tax burdens. Selected aspects of the law are explained and considerations are made on how to reduce bureaucratic effort. The text describes the minimum taxation system and its areas of application, as well as regulations for special participation structures. It is emphasized that tax liability does not depend on a foreign connection and that domestically active corporate groups are also included. The article also deals with facilitations for companies with subordinate international activities and emphasizes the challenges that the law brings for German family businesses.
- Subjects
TAX incidence; FAMILY-owned business enterprises; TAXATION; FAMILY business succession; PARTICIPATION; BUSINESS enterprises
- Publication
FinanzRundschau, 2024, Vol 106, Issue 5, p213
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060502