Modernize retention benefits

Summary

Reform of the retention allowance to strengthen the equity coverage of medium-sized businesses, tax structure analogous to corporations, possibility of applying the partial income procedure in conjunction with the individual income tax rate, adjustment of the tax rate for retained profits and subsequent taxation regulations, facilitation of company takeovers

Machine translation from German. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• 19/28766

  Drucksache · DE · 20 April 2021

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.