Help people help themselves instead of bail-out - introduce risk compensation reserves

Summary

Enabling the creation of a tax-free risk compensation reserve up to the amount of the average profit of the past 4 financial years for specific. agricultural and forestry companies as well as the release of reserves with an effect on income for the purchase of operating resources intended for consumption, temporary discontinuation of the creation of reserves when starting up new companies (creation of a profit history as a basis for assessment)

Machine translation from German. The official text remains authoritative.

Timeline

1. 11 September 2018

   Motion

   Help people help themselves instead of bail-out - introduce risk compensation reserves

   Source: BT

2. 16 May 2019

   Ausschussüberweisung

   Help people help themselves instead of bail-out - introduce risk compensation reserves

   Source: BT

3. 6 November 2019

   Beschlussempfehlung

   Help people help themselves instead of bail-out - introduce risk compensation reserves

   Source: BT

4. 7 November 2019

   Bericht

   Help people help themselves instead of bail-out - introduce risk compensation reserves

   Source: BT

5. 7 November 2019

   Beratung

   Help people help themselves instead of bail-out - introduce risk compensation reserves

   Source: BT

Votes

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Versions

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Documents

3 official files

• 19/14909

  Drucksache · DE · 7 November 2019

  ViewDownloadOpen at official source

• 19/14873

  Drucksache · DE · 6 November 2019

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• 19/4218

  Drucksache · DE · 11 September 2018

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Sponsors

• Fraktion der FDP · Fraktion der FDP · initiative

Related records

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