• Thema Reducing Bureaucracy 07/01/2023

    Strengthening Growth

    Family businesses welcome that Federal Finance Minister Christian Lindner wants to improve investment conditions. Our statement on the draft Growth Opportunities Act.

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On Article 1: Law for Tax Incentives for Investments in Climate Protection

On Article 3 No. 1 Letter a: Low-Value Assets

On Article 3 No. 7: § 34a Income Tax Act – Taxation of Retained Earnings

On Article 4 No. 5: Interest Deduction Limit

On Article 4 No. 6: Interest Rate Ceiling

On Article 9 No. 2: International Risk Assessment Procedures

On Article 9 No. 12: Reporting Obligation for Domestic Tax Arrangements