Business tax

The model discussion about a uniform corporate tax that has been going on since the 1920s is linked to this historical designation. A uniform, legally neutral taxation of all companies has not yet been implemented.

With the Brühl recommendations, a new attempt was made to at least better coordinate corporate income taxes. The goal, however, remains a uniform, simple taxation of all companies according to a uniform corporate income tax rate. However, non-accounting companies must also be taken into account.

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Weitere Erklärungen zu Steuern