German Profit Taxes

Christoph Freichel; Gernot Brähler; Christian Lösel; Andreas Krenzin

doi:10.24053/9783739880242

Zusammenfassung

In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.1.2018).

The textbook, which has already been published in its sixth German edition, has now been translated into English language. It clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter.

The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.

Schlagworte

Publikation durchsuchen

Bibliographische Angaben

Copyrightjahr: 2020
ISBN-Print: 978-3-7398-3024-7
ISBN-Online: 978-3-7398-8024-2
Verlag: uvk, Konstanz/München
Sprache: Englisch
Seiten: 326
Produkttyp: Monographie

Inhaltsverzeichnis

KapitelSeiten

Titelei/Inhaltsverzeichnis Kein Zugriff Seiten 2 - 12
1. 1.1 The importance of taxes Kein Zugriff
2. 1.2 Tax burden and tax justice Kein Zugriff
3. 1.3 The three tax disciplines Kein Zugriff
4. 1. 1.4.1 Earnings of the state Kein Zugriff
  2. 1.4.2 Classification of the tax types Kein Zugriff
  3. 1.4.3 Taxation terminology Kein Zugriff
  4. 1.4.4 Tax sovereignty Kein Zugriff
1. 1. 2.1.1 Characterization, importance and principles of personal income tax Kein Zugriff
  2. 2.1.2 Personal and impersonal liability for personal income tax Kein Zugriff
  3. 2.1.3 Personal liability for personal income tax Kein Zugriff
  4. 2.1.4 Impersonal liability for personal income tax Kein Zugriff
  5. 2.1.5 Temporal assignment Kein Zugriff
2. 1. 2.2.1 Determination of income Kein Zugriff
  2. 2.2.2 Seven types of income Kein Zugriff
  3. 2.2.3 Determination of the total amount of income Kein Zugriff
  4. 2.2.4 Fiscal treatment of losses Kein Zugriff
  5. 2.2.5 Special expenses Kein Zugriff
  6. 2.2.6 Extraordinary expenses Kein Zugriff
  7. 2.2.7 Family benefit compensation Kein Zugriff
  8. 2.2.8 Assessment basis and scale Kein Zugriff
3. 1. 2.3.1 Co-partner income Kein Zugriff
  2. 2.3.2 Other partners of a partnership Kein Zugriff
1. 1. 3.1.1 Characteristic features Kein Zugriff
  2. 3.1.2 Personal tax liability Kein Zugriff
  3. 3.1.3 Tax exemption Kein Zugriff
2. 1. 3.2.1 Determination of taxable income Kein Zugriff
  2. 3.2.2 Adaptations of the commercial balance sheet to the tax balance sheet Kein Zugriff
  3. 3.2.3 Additions and deductions to determine the taxable income outside of the balance sheet Kein Zugriff
1. 1. 4.1.1 Characterization of trade tax Kein Zugriff
  2. 4.1.2 Subject of taxation Kein Zugriff
  3. 4.1.3 Personal tax liability Kein Zugriff
2. 1. 4.2.1 Additions under Sec. 8 GewStG Kein Zugriff
  2. 4.2.2 Deductions under Sec. 9 GewStG Kein Zugriff
  3. 4.2.3 Loss carryforward Kein Zugriff
  4. 4.2.4 Tax allowance, federal tax rate, municipal rate and advance payments Kein Zugriff
3. 4.3 Breakdown Kein Zugriff
4. 4.4 Lump-sum crediting of trade tax Kein Zugriff
5. 4.5 Final question on trade tax Kein Zugriff
1. 5.1 Principle of legal neutrality of taxation Kein Zugriff
2. 5.2 Approaches for the implementation of legal form neutral taxation in Germany Kein Zugriff
1. 6.1 Information regarding corporate income tax Kein Zugriff
2. 6.2 Information regarding personalincometax Kein Zugriff
3. 6.3 Solution notes Kein Zugriff
4. 1. 6.4.1 Determination of the taxable income/provision for trade tax/provision for corporate income tax Kein Zugriff
  2. 6.4.2 Calculation of the tax liability for 2018 Kein Zugriff
List of figures Kein Zugriff Seiten 305 - 307
List of tables Kein Zugriff Seiten 308 - 308
Translations Kein Zugriff Seiten 309 - 309
English – German Kein Zugriff Seiten 309 - 314
German – English Kein Zugriff Seiten 315 - 320
Index Kein Zugriff Seiten 321 - 326