The 2023 Tax Reform Package

In this article, the authors provide an overview of key measures of the Tax Reform Act 2023, including, inter alia: interest deduction limitations, such as the interest-barrier rule and the interest rate limitation; new depreciation rules; amendments to the tax loss utilization rules; an amendment regarding the taxation of retained earnings; the new corporate tax option for partnerships; measures to promote investment in renewable energies and the new investment premium for climate protection.