Regulations, decrees and information

Here you will find important regulations, decrees and information on corporate income tax.

Regulations

• VO-Passiveinkünfte niedrigbesteuerter Körperschaften
• EBITDA-Ermittlungs-VO

Amendment decrees

• Körperschaftsteuerrichtlinien 2013 – Wartungserlass 2021
• Vereinsrichtlinien 2001 - Wartungserlass 2017

Information

• Information from the Federal Ministry of Finance about new developments in the taxation of charitable corporations and corporations under public law (Information from the Federal Ministry of Finance about social functions) (→ BMF)^{German text}
• Information from the Federal Ministry of Finance about income tax on revenue from punch or mulled wine stalls run by charitable organisations (→ BMF)^{German text}
• Information from the Federal Ministry of Finance about changing commercial enterprises of public bodies to not-for-profit status (→ BMF)^{German text}
• Translation of results from IAS/IFRS individual financial statements from foreign members of the group (→ BMF)^{German text}

Up-to-date information on the topic of "taxes" (law news)^{German text} is available on the website of the Federal Ministry of Finance.