German Profit Taxes

Christoph Freichel; Gernot Brähler; Christian Lösel; Andreas Krenzin

doi:10.24053/9783739880242

Summary

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.

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Bibliographic data

Copyright year: 2020
ISBN-Print: 978-3-7398-3024-7
ISBN-Online: 978-3-7398-8024-2
Publisher: uvk, Konstanz/München
Language: English
Pages: 326
Product type: Book Titles

Titelei/Inhaltsverzeichnis No access Pages 2 - 12
1. 1.1 The importance of taxes No access
2. 1.2 Tax burden and tax justice No access
3. 1.3 The three tax disciplines No access
4. 1. 1.4.1 Earnings of the state No access
  2. 1.4.2 Classification of the tax types No access
  3. 1.4.3 Taxation terminology No access
  4. 1.4.4 Tax sovereignty No access
1. 1. 2.1.1 Characterization, importance and principles of personal income tax No access
  2. 2.1.2 Personal and impersonal liability for personal income tax No access
  3. 2.1.3 Personal liability for personal income tax No access
  4. 2.1.4 Impersonal liability for personal income tax No access
  5. 2.1.5 Temporal assignment No access
2. 1. 2.2.1 Determination of income No access
  2. 2.2.2 Seven types of income No access
  3. 2.2.3 Determination of the total amount of income No access
  4. 2.2.4 Fiscal treatment of losses No access
  5. 2.2.5 Special expenses No access
  6. 2.2.6 Extraordinary expenses No access
  7. 2.2.7 Family benefit compensation No access
  8. 2.2.8 Assessment basis and scale No access
3. 1. 2.3.1 Co-partner income No access
  2. 2.3.2 Other partners of a partnership No access
1. 1. 3.1.1 Characteristic features No access
  2. 3.1.2 Personal tax liability No access
  3. 3.1.3 Tax exemption No access
2. 1. 3.2.1 Determination of taxable income No access
  2. 3.2.2 Adaptations of the commercial balance sheet to the tax balance sheet No access
  3. 3.2.3 Additions and deductions to determine the taxable income outside of the balance sheet No access
1. 1. 4.1.1 Characterization of trade tax No access
  2. 4.1.2 Subject of taxation No access
  3. 4.1.3 Personal tax liability No access
2. 1. 4.2.1 Additions under Sec. 8 GewStG No access
  2. 4.2.2 Deductions under Sec. 9 GewStG No access
  3. 4.2.3 Loss carryforward No access
  4. 4.2.4 Tax allowance, federal tax rate, municipal rate and advance payments No access
3. 4.3 Breakdown No access
4. 4.4 Lump-sum crediting of trade tax No access
5. 4.5 Final question on trade tax No access
1. 5.1 Principle of legal neutrality of taxation No access
2. 5.2 Approaches for the implementation of legal form neutral taxation in Germany No access
1. 6.1 Information regarding corporate income tax No access
2. 6.2 Information regarding personalincometax No access
3. 6.3 Solution notes No access
4. 1. 6.4.1 Determination of the taxable income/provision for trade tax/provision for corporate income tax No access
  2. 6.4.2 Calculation of the tax liability for 2018 No access
List of figures No access Pages 305 - 307
List of tables No access Pages 308 - 308
Translations No access Pages 309 - 309
English – German No access Pages 309 - 314
German – English No access Pages 315 - 320
Index No access Pages 321 - 326