Tax-free risk compensation reserve for agriculture, horticulture and forestry

Summary

Presentation of a bill to enable the creation of a tax-free operational risk compensation reserve for agricultural, horticultural and forestry businesses, calculating the amount from the operational turnover of the last 3 financial years and 20 percent from the average annual turnover or, for new start-ups, from the direct payments of the Common Agricultural Policy

Machine translation from German. The official text remains authoritative.

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• 19/1298

  Drucksache · DE · 20 March 2018

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