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Corporate Income Tax

Act on the Modernisation of Corporate Income Tax and Real Estate

Design potential: Act on the Modernisation of Corporate Income Tax and Real Estate

08/02/2022

Now that the Corporate Income Tax Modernization Act (KöMoG) has come into force, the question arises as to whether it makes sense to apply it to a real estate – GmbH & Co. KG (German joint stock association). Retained profits of corporations managing real estate that are only engaged in …

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