Reform of Section 8c of the Corporate Tax Act – Use of Tax Loss Carry-Forwards Significantly Improved

Journal
Moser, T.; Hentschel, S.
Germany
European Taxation 2019 (Volume 59), No. 10
Format/Price
JournalUSD 45

In this note, the authors discuss recent changes in respect of limitations on corporate loss carry-forwards and their implications on German corporate tax planning.