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German Ministry of Finance surprises with draft bill for biggest corporate tax reform since 2008

|Tax Alerts, Information Reporting, Legis ...|Germany
Germany

  • A new draft bill proposes the most significant corporate tax changes in Germany in 15 years.
  • The proposed changes center around incentives for climate protection and research and development, substantially increased utilization of loss carryforwards, interest deductibility, and more.
  • Potentially affected taxpayers should note the proposed changes and watch for further developments as the bill works its way through the legislative process.

Executive summary

On 14 July 2023, the German Ministry of Fin…

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