Corporation tax and trade tax

1. current legislation and case law

2. corporate income tax

• Information on the option model in accordance with § 1a KStG, including a brief overview of reorganization tax law.
• Treatment of losses in accordance with sections 8c and 8d KStG.
• News on § 8b KStG.
• Possible pitfalls in tax group cases.

Overview of the principles for determining corporation tax

• Unlimited and limited corporation tax liability.
• Processing scheme for determining the corporate income tax assessment base.
• Differences between commercial balance sheet/tax balance sheet, non-deductible expenses, tax-free income, loss deduction.
• Determination of the tax liability.

Special corporate tax issues

• Fundamentals of the tax group.
• Open and hidden profit distributions.
• Open and hidden deposits.
• Tax treatment of dividends (incl. free float).
• Gains from the sale of investments.
• Restrictions on loss deduction.
• Tax contribution account.
• Information on avoiding tax risks.

3. trade tax

• Addition in accordance with § 8 No. 1 GewStG (important information in brief).
• New property tax reduction in accordance with Section 9 No. 1 GewStG (2025).

Overview of the principles for determining trade tax

• Trade tax liability.
• Processing scheme for determining the trade tax assessment base.
• Details on additions and deductions.
• Interrelation to the corrections of the KStG.
• Breakdown of the trade tax assessment amount.
• Determination of tax liability.

Special trade tax issues

• Changes to the land reduction from EZ 2025.
• Loss deduction restrictions and loss cessation.
• Taxation of dividends (box privilege).
• News on additions and deductions.
• Information on avoiding tax risks.

4. practical exercises for calculating corporation tax and trade tax

• Practical exercises for calculating corporation tax and trade tax, taking into account the differences between the commercial balance sheet and the tax balance sheet (tax balance sheet profit) as well as off-balance sheet corrections with notes on deferred taxes in the commercial balance sheet.