Corporate and Trade Tax: Expert Knowledge for Tax Practice

Layout and Structure of Tax Return Forms

In-Depth Look at Corporate Income Tax

• • Refresh: Deriving the corporate income tax base from the financial and tax balance sheets.
  • An In-Depth Look at § 8b of the Corporate Income Tax Act (KStG): Income from Equity Interests Between Corporations.
  • Hidden profit distributions and hidden capital contributions.
  • Tax Contribution Account (Section 27 of the Corporate Income Tax Act).
  • Option Model (Section 1a of the Corporate Income Tax Act).
  • Corporate Tax Group.
  • Loss Offset: Carryforward and Carryback of Losses.

Increase in Trade Tax

• • Refresh: Determining business income as the baseline figure.
  • In-depth discussion of additions and deductions (Sections 8 and 9 of the Trade Tax Act).
  • Breakdown of the business tax base.
  • Tax Group for Business Tax Purposes.
  • Trade Tax Credit.
  • Loss carryforward.

Preparing a Tax Return and Calculating Taxes Using a Case Study

Current developments and case law

• • Current BMF letters.
  • Current case law.

Note:
Clubs, foundations, and public entities are training covered in the training !