National nesting privilege

In order to avoid a double burden on distributions, further distributions were exempt from taxation in the old corporation tax system if the participation quota was at least 10 %. The national box privilege was regulated in § 8 b KStG i. V. m. § 40 No. 1 KStG. A national nesting privilege can also be found in Section 102 BewG and Section 9 No. 2a GewStG.

Was the explanation to "National nesting privilege"Helpful? Rate now:

Weitere Erklärungen zu Steuern