Corporate taxation compact

Fundamentals of corporate taxation

• Tax types at a glance.
• Tax liability and taxation systems of the various legal forms of companies and their shareholders/parent companies.

Determination of taxable profit

• Determination of the taxable profit of a corporation.
• Determining the taxable profit of a partnership and a sole proprietorship (incl. supplementary and special balance sheets).

Income tax

• Personal tax liability, income from business operations, supplementary and special balance sheets, special business expenses, separate and uniform determination of profits, retention of earnings, co-entrepreneurship, use of losses, splitting of businesses, sale of businesses, special features of income types, voting rights.

Corporate income tax

• Overview of KStG, personal tax liability, assessment bases, taxation of dividends, taxation of share sales, tax performance optimization in the GmbH or AG/shareholder relationship, avoiding the risks of hidden profit distribution, interest barrier, loss utilization, tax relationship of parent/subsidiary companies, concept of fiscal unity, pitfalls with shareholder loans and guarantees, hidden contributions.

Trade tax

• Tax object, tax bases, assessment rates, problem areas: Interest and financing shares, additions and deductions, offsetting against income tax, tax optimization through real estate companies.

Tax code/audit

• Deadlines, forms of assessment and changes to assessments, objection procedures.
• Tax audits - what now?
• Criminal tax proceedings - what should I do? 

Current developments