The Corporate Tax Option for Partnerships

Journal
Author
Eckl, P.; Schill, F.
Country
Germany
Published Date
Issue
European Taxation 2022 (Volume 62), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors comment on a new provision giving German partnerships the option to be taxed as corporations, as well as an administrative decree released in November 2021.