Act instead of talk - provide tax relief for companies in the Corona crisis, prevent a wave of insolvencies

Summary

Presentation of a bill to significantly expand the offsetting of losses for the 2020 and 2021 assessment periods in the sense of a negative profit tax: extension of the loss carryback to the three immediately preceding periods as well as the maximum amount limits to 30 or 60 million euros for individual or joint assessment

Machine translation from German. The official text remains authoritative.

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  Drucksache · DE · 27 October 2020

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