Types of Tax in Germany, Object of Taxation, Systematization and Revenue Sovereignty Income Tax
- Personal and material tax liability within the scope of income tax
- Components for the determination of taxable income
- Profit and surplus income
- Special editions
- Loss deduction
- extraordinary burdens
- Children in income tax law
- Tax rates (§§ 32a, 32b, 32d EStG) and tax reductions
- Basic procedural regulations trade tax
- Trade tax liability
- Calculation of trade tax
- Decomposition of the measurement amount
- Additions and deductions
- Treatment of trade losses
- Trade tax fiscal unity
- Legal form-specific issues in connection with tax allowances and tax reduction pursuant to Section 35 of the German Income Tax Act (EStG) as well as with addition and deduction rules for investment income
Corporate income tax
- Personal and material tax liability within the scope of corporate income tax
- Determination of income
- Corporate income tax rate and assessment
Total burden calculations for sole proprietorships, partnerships, corporations and mixed forms (business splitting, GmbH & Co KG) using the transparency or separation principle
